24 V.S.A. App. ch. 148, § 7: Local option tax

(a) The Selectboard is authorized to impose a one percent local option tax on any or all of the following: rooms, meals, or alcoholic beverages.

(b) Any local option tax imposed under this section shall be collected and administered, and may be rescinded, as provided by the general laws of the State.

(c) The Town’s share of the revenues received through the imposition of a tax imposed by this section shall be used for property maintenance and projects within the Town of South Hero.