Vermont § 23 - Taxation

§ 23. Taxation

• (a) The City Council shall assess such taxes upon the inhabitants of the City and the
  ratable estate within the City, whether owned by residents or nonresidents, as may
  be necessary for the payment of all State, county, and highway taxes as are or may
  be required by law and for the payment of the debts and current expenses of the City.
  In addition thereto, the City Council shall assess such taxes upon the inhabitants
  of the City and the ratable estate within the City, whether owned by residents or
  nonresidents, as the Board of School Commissioners shall notify the City Council are
  required for the support of the School District. (b) The legal voters at a meeting duly warned and held for that purpose may vote taxes
  for any lawful purpose that the City Council shall assess; such vote to be by Australian
  ballot and checklist. All of the taxes may be included in one rate bill, and whenever
  any such tax shall be assessed by the City Council, it shall make out a rate bill
  accordingly and deliver the same to the City Treasurer, to whom the taxes so assessed
  shall be paid. (c) Should a budget for City operations not be approved by the voters by July 1 of any
  year, the City Council shall amend its budget and may permit spending for that fiscal
  year in an amount that does not exceed the spending last approved by the legal voters. (d) The City Council shall be authorized to levy a one percent tax on sales, meals and
  alcoholic beverages, and rooms. Any tax imposed under the authority of this subsection
  shall be collected and administered pursuant to 24 V.S.A. § 138. (Amended 2009, No. M-23 (Adj. Sess.), § 24, eff. May 20, 2010; 2019 (Adj. Sess.), No. M-10 (Adj. Sess.), § 2.)