24 V.S.A. App. ch. 106B, § 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(b) A tax imposed under the authority of this section shall be collected and administered and may be rescinded as provided by the general laws of the State.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.