Vermont Statutes
§ 7 — Local option tax
Vermont § 7
JurisdictionVermont
Title 24Title 24 Appendix: Municipal Charters
Ch. 148Chapter 148: Town of South Hero
This text of Vermont § 7 (Local option tax) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Vt. Stat. Ann. tit. 24, § 7 (2026).
Text
(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(b)Any local option tax imposed under this section shall be collected and administered, and may be rescinded, as provided by the general laws of the State.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. (Added 2023, No. M-21 (Adj. Sess.), § 2, eff. April 16, 2024.)
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Rulemaking authorityCite This Page — Counsel Stack
Bluebook (online)
Vermont § 7, Counsel Stack Legal Research, https://law.counselstack.com/statute/vt/148/7.