§ 3-102d. Local option sales tax authority
The Burlington City Council is authorized to impose a one percent sales tax upon sales within the City which are subject to the State of Vermont sales tax with the same exemptions as the State sales tax. The City sales tax shall be effective beginning on the next tax quarter following 30 days' notice in 2006 to the Department of Taxes, or shall be effective on the next tax quarter following 90 days' notice to the Department of Taxes if notice is given in 2007 or after. Any 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 sales tax. Seventy percent of the taxes collected shall be paid to the City, and the remaining amount of the taxes collected shall be remitted to the State Treasurer for deposit in the PILOT Special Fund first established in Sec. 89 of No. 60 of the Acts of 1997. The cost of administration and collection of this tax shall be paid 70 percent by the City and 30 percent by the State from the PILOT Special Fund. The tax to be paid to the City, less its obligation for 70 percent of the costs of administration and collection, shall be paid to the City on a quarterly basis and may be expended by the City for municipal services only and not for education expenditures. (Amended 2005, No. M-11 (Adj. Sess.), § 2, eff. May 9, 2006.)
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