2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 225 MEALS AND ROOMS TAX
§ 9271 Licenses required
9271. Licenses required
Each operator prior to commencing business shall register with the Commissioner each place of business within the State where he or she operates a hotel or sells taxable meals or alcoholic beverages. Upon receipt of an application in such form and containing such information as the Commissioner may require for the proper administration of this chapter, the Commissioner shall issue without charge a license for each such place in such form as he or she may determine, attesting that such registration has been made. No person shall engage in serving taxable meals or alcoholic beverages or renting hotel rooms without the license provided in this section. The license shall be nonassignable and nontransferable and shall be surrendered to the Commissioner, if the business is sold or transferred or if the registrant ceases to do business at the place named. (Added 1959, No. 217, 4; amended 1971, No. 73, 36, eff. April 16, 1971; 1981, No. 11; 1991, No. 186 (Adj. Sess.), 20, eff. May 7, 1992.)
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