24 V.S.A. App. ch. 114G, § 114G Local option tax

(a) Upon resolution of the Selectboard, the voters of the Town may, by a majority vote of those voting by Australian ballot, assess a one percent rooms tax.

(b) Any local option tax imposed under this section shall be collected and administered, and may be rescinded, as provided by the general laws of this State.

(c) The Town’s share of the revenues received through the imposition of a tax imposed under this section shall be used for capital projects within the Town of Elmore.