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Legislative counsel reviews Vermont local option tax rules, charter route and recent changes
Summary
Legislative counsel Tucker Anderson briefed the Senate Transportation committee on 24 VSA §138’s history, how municipal charters were used to adopt local option taxes, and recent statutory changes that let municipalities adopt a 1% local option tax without chartering. He outlined revenue splits and special aviation rules.
Tucker Anderson, legislative counsel, told the Senate Transportation committee on Feb. 12 that the authority of Vermont municipalities to impose local taxes derives from the state and that municipalities have only the powers granted by the General Assembly.
Anderson reviewed the history of 24 VSA §138, adopted through 1997’s Act 68, which originally allowed a limited set of municipalities to impose a 1% local option tax on sales, meals and alcoholic beverages, and rooms. He said municipalities that qualified under the original statutory formula could implement all or a subset of those bases and that voters had to approve the tax at an annual or special meeting before the town certified the result to the Department of Taxes for collection and administration.
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