Vermont Statutes

§ 1 — Local option tax

Vermont § 1
JurisdictionVermont
Title 24Title 24 Appendix: Municipal Charters
Ch. 159Chapter 159: Town of Waterbury

This text of Vermont § 1 (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, § 1 (2026).

Text

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. (Added 2023, No. M-20 (Adj. Sess.), § 2, eff. March 29, 2024.)

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Bluebook (online)
Vermont § 1, Counsel Stack Legal Research, https://law.counselstack.com/statute/vt/159/1.