Vermont § 1308a - Sales, rooms, meals, and alcoholic beverages tax
Full text of Vermont Vermont Statutes Online § 1308a — Sales, rooms, meals, and alcoholic beverages tax, with citation guidance and answers to common questions.
§ 1308a. Sales, rooms, meals, and alcoholic beverages tax
- (a) The Town of Middlebury may impose a tax on those transactions in the Town involving
sales, rooms, meals, or alcoholic beverages that are subject to taxation by the State
of Vermont. Imposition of any tax by the Town under this section shall be at the
rate or rates specified in 24 V.S.A. § 138 and shall be imposed in accordance with the requirements of 24 V.S.A. § 138(a)(2) and subsections 138(c) and (d). (b) If the Selectboard of the Town by a majority vote so recommends, the voters of the
Town may, at an annual or special meeting warned for the purpose by a majority vote
of those present and voting, assess any or all of the following: (1) a one-percent sales tax; (2) a one-percent meals and alcoholic beverages tax; (3) a one-percent rooms tax. (c) A tax imposed under the authority of this section shall be collected and administered
by the Vermont Department of Taxes in accordance with State law governing the State
sales tax, meals, and alcoholic beverages tax, or rooms tax. (d) The share of taxes due to the Town pursuant to 24 V.S.A. § 138 shall be paid to the Town on a quarterly basis after reduction for the costs of administration
and collection under subsection (c) of this section. Revenues received by the Town
may be expended for municipal services only and not for education expenditures. Any
remaining revenues shall be deposited in the PILOT Special Fund established by 32 V.S.A. § 3709. (Amended 2025, No. 57, § 14, eff. July 1, 2025.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 1308a
What does Vermont Statutes Online § 1308a cover?
Section 1308a ("Sales, rooms, meals, and alcoholic beverages tax") 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 § 1308a?
A common citation format is "Vermont Statutes Online § 1308a" (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 § 1308a 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.