§ 1 — Local option tax

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.)