Vermont § 1214 - Local option taxes Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues

Full text of Vermont Vermont Statutes Online § 1214 — Local option taxes Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues, with citation guidance and answers to common questions.

§ 1214. Local 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 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 State law governing such State tax. (3) The City’s local option tax revenue may be expended by the City for municipal services
    only and not for educational expenditures. The remaining amount of the taxes reported
    shall be remitted monthly to the State Treasurer for deposit in the PILOT Special
    Fund set forth in 32 V.S.A. § 3709. Taxes due to the City under this section shall be paid by the State on a quarterly
    basis. (Added 2015, No. M-15 (Adj. Sess.), § 2, eff. May 17, 2016; amended 2025, No. 57, § 13, eff. July 1, 2025.)

Source: official Vermont text · Last verified 2026-08-27

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Frequently Asked Questions About Vermont § 1214

What does Vermont Statutes Online § 1214 cover?

Section 1214 ("Local option taxes Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Vermont § 1214?

A common citation format is "Vermont Statutes Online § 1214" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Vermont law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.

How does Vermont § 1214 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.