§ 703. Local sales, rooms, and meals and alcohol beverages tax
(a) Upon resolution of the Selectboard, or upon receipt of a petition submitted by five percent of the registered voters of the Town, at an annual or special meeting warned for the purpose by a majority of those present and voting, the voters of the Town may vote to assess any or all of the following:
(1) a one percent sales tax;
(2) a one percent rooms tax; and
(3) a one percent meals and alcoholic beverage tax.
(b) A tax imposed under the authority of this section shall be collected and administered and may be rescinded as provided by the general laws of the State.
(c) Revenues received through the imposition of a tax imposed under this section shall be used for expenses or financing of voter-approved capital projects within the Town and voter-approved intermunicipal financial support related thereto. (Added 2015, No. M-10, § 2, eff. May 26, 2015.)
Structure Vermont Statutes
Title 24 Appendix - Municipal Charters
Chapter 113 - Town of Colchester
App § 101. Corporate existence retained
App § 102. General law; application
App § 105. Ordinances; enforcement; adoption
App § 106. Introduction; first and second readings; public hearing
App § 107. Further consideration; final passage
App § 111. Reservation of powers to the Town
App § 202. Elective officers; generally
App § 205. Selectboard; organization
App § 206. Meetings of the Selectboard
App § 207. Record of proceedings
App § 209. Jurisdiction over other officers or employees
App § 210. Compensation of Selectboard; appointees
App § 301. Application of general laws
App § 305. Overrule of ordinances
App § 306. Petition for enactment of ordinance; special meeting
App § 501. Department of Assessment
App § 502. Appraisal of property
App § 602. Preparation and submission
App § 603. Town meeting and budget
App § 605. Amount to be raised by taxation
App § 606. Departmental budget
App § 607. Transfers of appropriation
App § 608. Capital budgeting for voter approved funding
App § 701. Taxes on real and personal property
App § 702. Penalty; interest; Treasurer’s powers
App § 703. Local sales, rooms, and meals and alcohol beverages tax
App § 801. Appointment and removal
App § 802. Personnel rules and regulations
App § 902. Conflict of interest policy
App § 1001. Amendment of charter