{"data":{"id":"us-vt/24-v.s.a.-app.-ch.-159-1","jurisdiction":"us-vt","citation":"24 V.S.A. App. ch. 159, § 1","heading":"Local option tax","body":"The Town Selectboard is authorized to levy a one percent tax on sales, meals and alcoholic beverages, and rooms. A tax imposed under the authority of this section shall be collected and administered by the Department of Taxes pursuant to 24 V.S.A. § 138.","path":["Title 24 Appendix: Municipal Charters","Chapter 159: Town of Waterbury"],"source_url":"https://legislature.vermont.gov/statutes/section/24APPENDIX/159/00001","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:06Z","sha256":"d628acbbc47747f2f87bfe0459a5aaf867bf2567e14cfa6f87ca84f10f6b6d0d","source_id":"us-vt","stale":false,"prev":"us-vt/24-v.s.a.-app.-ch.-157-6","next":"us-vt/24-v.s.a.-app.-ch.-159-2"},"notice":"GroundRules: Original legal text. Not legal advice."}