§ 605. Local sales, rooms, meals, and alcoholic beverages option taxes
Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues. Accordingly:
(1) The City Council may assess sales, rooms, meals, and alcohol taxes of one percent.
(2) Any tax imposed under the authority of this section shall be collected and administered by the Department of Taxes, in accordance with 24 V.S.A. § 138.
(3) Revenues received through a tax imposed under this section shall be designated solely for street and sidewalk reconstruction, capital equipment, and capital improvement needs under section 406a of this charter. (Added 2017, No. M-16 (Adj. Sess.), § 2, eff. May 21, 2018; 2021, No. M-15 (Adj. Sess.), § 2, eff. May 24, 2022.)
Structure Vermont Statutes
Title 24 Appendix - Municipal Charters
App § 101. Corporate existence retained
App § 102. General law application
App § 104. General corporate powers
App § 105. Ordinances—subject matter
App § 106. Ordinances; enforcement; adoption
App § 107. Ordinances; adoption process
App § 108. Filing of ordinances
App § 109. Reservation of powers to the City
App § 111. Bonding of City officials
App § 112. Amendment of charter
App § 201. Application of general laws
App § 202. Time of elections and meetings
App § 203. Special City and School District meetings
App § 207. Voting on request of the City Manager
App § 302. Regular meetings; meetings to be public; executive session
App § 303. Special meetings; quorum
App § 304. Role of Council in relation to administrative service appointment of committees
App § 305. Creation or continuation of departments, boards, offices
App § 306. Records of proceedings
App § 307. Powers of City; policy matters; appointment of certain officers
App § 309. Source of appropriations, expenditures
App § 311. Business or contracts between City and City officials or employees
App § 313. Sale or lease of City property
App § 314. Authority to borrow money, issue bonds, pledge credits
App § 315. Compensation of City officials
App § 317. Special assessments
App § 320. Authority to take land
App § 321. Collection of assessments; liens
App § 322. Tax stabilization contract
App § 401. Appointment and qualifications
App § 404. Duties and responsibilities
App § 406a. Capital improvement plan
App § 412. Duties of Treasurer
App § 414. Duties and responsibilities
App § 501. Creation and organization
App § 502. Creation and organization
App § 517. Appointment of Superintendent and principal; compensation; term
App § 602. Penalty and interest
App § 603. Treasurer’s warrant
App § 605. Local sales, rooms, meals, and alcoholic beverages option taxes