Vermont H 954: An act relating to miscellaneous tax provisions

Bill Text

BILLAS PASSED BY THE HOUSE H.954
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H.954
Introduced by Representatives Lipsky of Stowe, LaMont of Morristown, and
Yacovone of Morristown
Referred to Committee on
Date:
Subject: Municipal and county government; municipal charters; Town of
Stowe; amendment
Statement of purpose of bill as introduced: This bill proposes to approve an
amendment to the charter of the Town of Stowe to authorize the Town to
impose a two percent local option taxon sales, rooms, meals, and alcoholic
beverages.
An act relating to approval of an amendment to the charter of the Town of
Stowe
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. CHARTER AMENDMENT APPROVAL
The General Assembly approves the amendment to the charter of the Town
of Stowe as set forth in this act. The voters of the Town approved the
proposals of amendment on March 3, 2026.
Sec. 2. 24 App. V.S.A. chapter 153 is amended to read:
CHAPTER 153. TOWN OF STOWE
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§ 904. LOCALOPTION TAX
(a) The Selectboard is authorized to impose a two percent local option tax
on sales, rooms, meals, and alcoholic beverages. A taximposed pursuant to
this section shall be collected and administered by the Department of Taxes
pursuant to 24 V.S.A. § 138.
(b) The local option taxauthorized by this section supersedes any local
option taxpreviously adopted and approved by the Town.
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Sec. 2. 24 App. V.S.A. chapter 153 is amended to read:
CHAPTER 153. TOWN OF STOWE
Subchapter 9. Taxes
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§ 904. LOCAL OPTION TAX
(a) The Selectboard is authorized to impose a two percent local option tax
on sales, rooms, meals, and alcoholic beverages. A tax imposed pursuant to
this section shall be collected and administered by the Department of Taxes
pursuant to 24 V.S.A. § 138.
(b) Notwithstanding any contrary provision of 24 V.S.A. §138 or 32 V.S.A.
§ 3709, of any local option tax collected in excess of one percent, 50 percent
shall be paid to the Local Option Municipal Transportation Special Fund
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established pursuant to 19 V.S.A. § 306b and 50 percent shall be paid to the
Town.
(c) The local option tax authorized by this section supersedes any local
option tax previously adopted and approved by the Town.
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Sec. 3. EFFECTIVE DATE
This act shall take effect on passage.
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