Vermont § 2 - Local option tax
Full text of Vermont Vermont Statutes Online § 2 — Local option tax, with citation guidance and answers to common questions.
§ 2. Local option tax
- (a) Upon resolution of the Selectboard, or upon receipt of a petition signed by five percent
of the registered voters of the Town, at an annual or special meeting warned for the
purpose, the voters of the Town may vote, by a majority of those present and voting,
to assess any or all of the following: (1) a one-percent sales tax; (2) a one-percent rooms tax; (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and may be rescinded as provided by the general laws of the State.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 capital projects within the Town. (Added 2015, No. M-14 (Adj. Sess.), § 2, eff. May 17, 2016.)
Frequently Asked Questions About Vermont § 2
What does Vermont Statutes Online § 2 cover?
Section 2 ("Local option 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 § 2?
A common citation format is "Vermont Statutes Online § 2" (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 § 2 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.