24 V.S.A. App. ch. 3, § 102d: Local option sales tax authority

The Burlington City Council is authorized to impose a one percent sales tax upon sales within the City that are subject to the State of Vermont sales tax with the same exemptions as the State sales tax. The City sales tax shall be effective beginning on the next tax quarter following 30 days’ notice in 2006 to the Department of Taxes, or shall be effective on the next tax quarter following 90 days’ notice to the Department of Taxes if notice is given in 2007 or after. Any tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes in accordance with State law governing the State sales tax. The taxes collected shall be paid to the City pursuant to 24 V.S.A. § 138. The tax to be paid to the City pursuant to 24 V.S.A. § 138 shall be paid on a quarterly basis and may be expended by the City for municipal services only and not for education expenditures.