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2025 Vermont Statutes
Title 24 Appendix - Municipal Charters
Chapter 9 - City of Rutland
App § 8.9. Local option tax

Universal Citation:
24A VT Stats § 8.9
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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§ 8.9. Local option tax

(a) A local option sales tax is authorized under this section for the purpose of affording the City an alternative method of raising municipal revenues with the goal of lessening the impact of certain expenses on the property tax or water and sewer fees, or both.

(b) The Board of Aldermen may authorize the assessment of a sales tax of one percent.

(c) Any tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes pursuant to 24 V.S.A. § 138.

(d) Revenues received through a tax imposed under this section shall be used for any of the following:

(1) deposit in any capital improvement reserve fund established in accordance with 24 V.S.A. § 2804;

(2) reducing the deficit in any underfunded pension; or

(3) financing the construction, reconstruction, or repair of City buildings, streets, sidewalks, or other infrastructure. (Added 2023, No. M-13, § 2, eff. June 8, 2023.)

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