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App 106B Local option tax

24A V.S.A. § 106B (N/A)
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§ 106B. General law; application

The Town of Brandon shall have all of the powers granted to towns and municipal corporations by the Constitution and laws of this State and this chapter, together with all of the implied powers necessary to carry into execution all the powers therein granted. (Added 2015, No. M-14 (Adj. Sess.), § 2, eff. May 17, 2016.)

§ 106B. 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(b) A tax imposed under the authority of this section shall be collected and administered and may be rescinded as provided by the general laws of the State.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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