2025 Vermont Statutes
Title 24 Appendix - Municipal Charters
Chapter 171 - Town of Williston
App § 18. Local options tax

Universal Citation:
24A VT Stats § 18
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§ 18. Local options tax

The Selectboard is authorized to impose a one percent sales tax, a one percent meals and alcoholic beverages tax, and a one percent rooms tax upon sales within the Town that are subject to the State of Vermont tax on sales, meals, alcoholic beverages, and rooms. The Town tax shall be implemented in the event the State local options tax as provided for in 24 V.S.A. § 138 is repealed or the 70-percent allocation to the town is reduced. A tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes in accordance with State law governing the State tax on sales, meals, alcoholic beverages, and rooms. The taxes collected shall be paid to the Town pursuant to 24 V.S.A. § 138. The cost of administration and collection of this tax shall be paid pursuant to 24 V.S.A. § 138. The tax to be paid to the Town pursuant to 24 V.S.A. § 138 shall be paid to the Town on a quarterly basis and may be expended by the Town for municipal services only and not for education expenditures. The Town may repeal the local option taxes by Australian ballot vote. (Added 2007, No. M-8, § 7, eff. April 17, 2007; amended 2025, No. 57, § 15, eff. July 1, 2025.)

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