24 V.S.A. App. ch. 1, § 605: Local sales, rooms, meals, and alcoholic beverages option taxes

Local option taxes are authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues. Accordingly:

(1) The City Council may assess sales, rooms, meals, and alcohol taxes of one percent.

(2) Any tax imposed under the authority of this section shall be collected and administered by the Department of Taxes, in accordance with 24 V.S.A. § 138.

(3) Revenues received through a tax imposed under this section shall be designated solely for street and sidewalk reconstruction, capital equipment, and capital improvement needs under section 406a of this charter.