Vermont § 9301 - Imposition; short-term rental impact surcharge
Full text of Vermont Vermont Statutes Online § 9301 — Imposition; short-term rental impact surcharge, with citation guidance and answers to common questions.
§ 9301. Imposition; short-term rental impact surcharge
- (a) An operator shall collect a surcharge of three percent of the rent of each occupancy
that is a short-term rental. As used in this subchapter, “short-term rental” means
a furnished house, condominium, or other dwelling room or self-contained dwelling
unit rented to the transient, traveling, or vacationing public for a period of fewer
than 30 consecutive days and for more than 14 days per calendar year. As used in this
subchapter, “short-term rental” does not mean an occupancy in a lodging establishment
licensed under 18 V.S.A. chapter 85. (b) The surcharge shall be in addition to any tax assessed under section 9241 of this
chapter. The surcharge assessed under this section shall be paid, collected, remitted,
and enforced under this chapter in the same manner as the rooms tax assessed under
section 9241 of this title. (Added 2023, No. 183 (Adj. Sess.), § 5, eff. August 1, 2024.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 9301
What does Vermont Statutes Online § 9301 cover?
Section 9301 ("Imposition; short-term rental impact surcharge") 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 § 9301?
A common citation format is "Vermont Statutes Online § 9301" (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 § 9301 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.