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2025 Vermont Statutes
Title 24 Appendix - Municipal Charters
Chapter 106B - Town of Brandon
App § 2. Local option tax

Universal Citation:
24A VT Stats § 2
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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§ 2. Local option tax

(a) Upon resolution of the Selectboard, or upon receipt of a petition signed by five percent of the registered voters of the Town, at an annual or special meeting warned for the purpose, the voters of the Town may vote, by a majority of those present and voting, to assess any or all of the following:

(1) a one-percent sales tax;

(2) a one-percent rooms tax;

(3) a one-percent meals and alcoholic beverage tax.

(b) A tax imposed under the authority of this section shall be collected and administered and may be rescinded as provided by the general laws of the State.

(c) Revenues received through the imposition of a tax imposed under this section shall be used for capital projects within the Town. (Added 2015, No. M-14 (Adj. Sess.), § 2, eff. May 17, 2016.)

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