Vermont § 1506 - Sales, rooms, meals, and alcoholic beverages tax

Full text of Vermont Vermont Statutes Online § 1506 — Sales, rooms, meals, and alcoholic beverages tax, with citation guidance and answers to common questions.

§ 1506. Sales, rooms, meals, and alcoholic beverages tax

  • (a) The City Council may impose a tax on those transactions in the City involving sales,
    rooms, meals, and alcoholic beverages that are subject to taxation by the State of
    Vermont. The authority of the City Council to impose a tax on these transactions
    was approved by the voters on November 7, 2006. Imposition of any tax by the City
    Council 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), (c), and (d). (b) The City Council shall impose a tax authorized by this section by adopting an ordinance
    in the manner provided by sections 106-109 of this charter. (c) Sales tax revenue received by the City shall be used to reduce the municipal property
    tax collected on the City grand list and shall not be used to increase total City
    revenues. (d) Rooms, meals, and alcoholic beverage tax revenues received by the City may, at the
    sole discretion of the City Council, be used in any of the following ways: (1) to deposit in a reserve fund established by the City Council to fund the purchase
    of land or for construction or reconstruction of City buildings and infrastructure; (2) to reduce the municipal property tax collected on the City grand list without increasing
    total City revenues; or (3) any combination of subdivisions (1) and (2) of this subsection. (Added 2007, No. M-13, § 2; eff. May 8, 2007.)

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

Frequently Asked Questions About Vermont § 1506

What does Vermont Statutes Online § 1506 cover?

Section 1506 ("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 § 1506?

A common citation format is "Vermont Statutes Online § 1506" (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 § 1506 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.