NO. 70.  AN ACT RELATING TO EXECUTIVE BRANCH FEES.

(H.472)

It is hereby enacted by the General Assembly of the State of Vermont:

* * * Department of Labor and Industry * * *

Sec. 1.  21 V.S.A. § 711(a) is amended to read:

(a)  A workers’ compensation administration fund is created pursuant to subchapter 5 of chapter 7 of Title 32 to be expended by the commissioner for the administration of the workers’ compensation and occupational disease programs.  The fund shall consist of contributions from employers made at the rate of  0.85 0.4 percent of the direct calendar year premium for workers’ compensation insurance, one percent of self-insured workers’ compensation losses, and one percent of workers’ compensation losses of corporations approved under chapter 9 of this title.  Disbursements from the fund shall be on warrants drawn by the commissioner of finance and management in anticipation of receipts authorized by this section.

* * * Secretary of State * * *

* * * Corporations Division * * *

* * * Fraternal Benefit Societies * * *

Sec. 2.  8 V.S.A. § 4489(b) is amended to read:

(b)  Service may be made upon the secretary of state, or if absent, upon the person in charge of his or her office.  It shall be made in duplicate and shall constitute sufficient service upon the society.  When legal process against a society is served upon the secretary of state, he or she shall forthwith forward

one of the duplicate copies by registered mail prepaid, directed to the secretary or corresponding officer.  At the time of serving any process upon the secretary of state, the plaintiff or complainant in the action shall pay to the secretary of state a fee of $2.00.

* * * Nonprofit Hospital Service * * *

Sec. 3.  8 V.S.A. § 4518 is amended to read:

§ 4518.  TAX EXEMPTION; RECORDING FEE

A hospital service corporation shall be exempt from all forms of taxation, but a recording fee of $3.00 shall be paid to the secretary of state at the time of filing the articles of association.

* * * Nonprofit Medical Service * * *

Sec. 4.  8 V.S.A. § 4590 is amended to read:

§ 4590.  TAX EXEMPTION; RECORDING FEE

A medical service corporation shall be exempt from all forms of taxation, but a recording fee of $3.00 shall be paid to the secretary of state at the time of filing the articles of association.

* * * Miscellaneous Liens * * *

Sec. 5.  9 V.S.A. § 2013 is amended to read:

§ 2013.  CERTIFIED COPIES OF CERTIFICATES; FEE

Upon request, the secretary of state shall issue certified copies of such certificates of registration upon the payment of $2.00 per copy.  The town clerk shall receive a fee of $6.00 for recording a certified copy of any such certificate of registration.

* * * Trademarks; Registration * * *

Sec. 6.  9 V.S.A. § 2523 is amended to read:

§ 2523.  CERTIFICATE OF REGISTRATION; FILING FEE

There shall be paid to the secretary of state for the filing of such statement a fee of $10.00 $20.00.  The secretary of state shall deliver to the person filing such statement or causing the same to be filed, a certificate of registration under his or her signature and state seal, showing the name and address of the person claiming ownership of the trademark registered, the date of such filing, a general description of the trademark to be registered and a receipt showing the payment of the filing fee therefore.  The fee for renewal of any registration shall be $10.00 $20.00.

Sec. 7.  9 V.S.A. § 2524 is amended to read:

§ 2524.  DURATION AND RENEWAL

Registrations recorded under the provisions of this subchapter shall be effective for ten years and shall be renewable for like periods upon application to the secretary of state and payment of the fee specified in section 2523 of this title.  Registrants of trademarks recorded hereunder shall be notified by the secretary of state of the necessity of renewal within the one year period next preceding the expiration of the ten years from the date of registration.  Trademarks previously registered under sections 7757 to 7762, inclusive, of the Vermont Statutes, Revision of 1947, shall expire six months after January 1, 1958, or ten years from the date of their registration, whichever date is later, and applications for re-registration may be made within the six months’ period preceding the expiration of the original registration.  The fee for a

re-registration under the provisions of this section shall be $10.00 $20.00.

Sec. 8.  9 V.S.A. § 2525 is amended to read:

§ 2525.  ASSIGNMENTS

Title to any trademark and its registration hereunder may be transferred and assigned to any person together with the goodwill of the business to which such trademark pertains or with that part of the goodwill of the business connected with the use of and symbolized by the mark.  Written assignments shall be recorded by the secretary of state upon payment of the fee of $10.00 $20.00.  When such assignment is recorded, a new certificate of registration shall be issued in the name of the assignee.

* * * Secured Transactions * * *

Sec. 9.  9A V.S.A. § 9-525 is amended to read:

§ 9-525.  FEES

(a)  Except as otherwise provided in subsection (e), the fee for filing and indexing a record under this part, other than an initial financing statement of the kind described in section 9-502(c), is the amount specified in subsection (c), if applicable, plus:

(1)  $10.00 $20.00 if the record is communicated in writing and consists of one or two pages; and

(2)  $15.00 if the record is communicated in writing and consists of more than two pages; and

(3)  $10.00 $20.00 if the record is communicated by another medium authorized by filing office rule.

* * *

(d)  The fee for responding to a request for information from the filing office, including for issuing a certificate showing whether there is on file any financing statement naming a particular debtor, is $10.00 $20.00, and $0.50 per page for copying.

* * *

* * * Corporations * * *

* * * Registration of Business Entities * * *

Sec. 10.  11 V.S.A. § 1625 is amended to read:

§ 1625.  FEES

(a)  A person, copartnership, association, limited liability company or corporation required by the provisions of this chapter to file a return, shall, at the time of filing as provided, pay a registration fee of $20.00 $40.00 to the secretary of state for the benefit of the state.

(b)  A person, copartnership, association, limited liability company or corporation required by the provisions of this chapter to file a certificate of cessation or change of business status or an application to reserve a business name shall, at the time of filing, pay a fee of $10.00 $20.00 to the secretary of state for the benefit of the state.

Sec. 11.  11 V.S.A. § 1635(a) is amended to read:

(a)  One or more persons doing business under a registered business name shall re-register the name every ten five years by filing a re-registration return with the secretary of state with a fee of $10.00 $40.00 within sixty 60 days following the date ten five years after the date of the original registration or of the last re-registration.  The secretary of state shall prepare and supply the necessary forms.

* * *

* * * Limited Liability Companies * * *

Sec. 12.  11 V.S.A. § 3013 is amended to read:

§ 3013.  FEES

(a)  The secretary of state shall collect the following fees when a document described in this section is delivered to the office of the secretary of state for filing:

(1)  Articles of organization                                                                $ 75.00

(2)  Application for certificate of authority                                           100.00

(3)  Amendment of articles or certificate of authority                              25.00

(4)  Cancellation of certificate of authority                                     5.00 20.00

(5)  Application for reserved name                                                        20.00

(6)  Notice of transfer of reserved name                                      5.00 No fee

(7)  Application for registered name                                                      25.00

(8)  Application for renewal of registered name                                     25.00

(9)  Statement of change of designated agent or designated

       office, or both                                                                       5.00 20.00

(10)  Agent’s statement of resignation                                                   no fee

(11)  Restatement of articles of organization                                          25.00

(12)  Articles of correction                                                                   25.00

(13)  Application for certificate of existence or authorization

                                                                                                    5.00 20.00

(14)  Articles of merger                                                                        50.00

(15)  Annual report of a domestic limited liability company

                                                                                                  15.00 20.00

(16)  Annual report of a foreign limited liability company                      100.00

(17)  Reinstatement                                                                              25.00

(18)  Any other document required or permitted to be

         filed by this chapter                                                             5.00 20.00

(b)  The secretary of state shall collect the following fees:

(1)  $10.00 $20.00 each time process is served on the secretary under this chapter.  The party to a proceeding causing service of process is entitled to recover this fee as costs if he or she prevails in the proceeding; and

(2)  $1.00 a page for copying and $5.00 $20.00 for the certificate certifying the copy of any filed document relating to a limited liability company or a foreign limited liability company.

* * * Partnerships * * *

Sec. 13.  11 V.S.A. § 3310(a) is amended to read:

(a)  The secretary of state shall collect the following fees when a document described in this section is delivered to the office of the secretary of state for filing:

(1)  Statement of authority                                                                 $ 50.00

(2)  Statement of denial                                                               5.00 No fee

(3)  Statement of dissociation                                                      5.00 No fee

(4)  Statement of dissolution                                                        5.00 No fee

(5)  Statement of merger                                                                       50.00

(6)  Statement of qualification                                                               75.00

(7)  Statement of foreign qualification                                                  100.00

(8)  Amendment                                                                                   25.00

(9)  Cancellation                                                                                     5.00

(10)  Annual report of domestic limited liability partnership                    15.00

(11)  Annual report of foreign limited liability partnership                     100.00

(12)  Reinstatement                                                                              25.00

(13)  Any other document permitted or required to be

         filed by this chapter                                                                       5.00

* * * Limited Partnerships * * *

Sec. 14.  11 V.S.A. § 3420(a) is amended to read:

(a)  The secretary of state shall collect the following fees when a document described in this section is delivered to the office of the secretary of state for filing:

(1)  Certificate of Limited Partnership                                                 $50.00

(2)  Registration of Foreign Limited Partnership                                     50.00

(3)  Amendment                                                                                   25.00

(4)  Cancellation                                                                         5.00 No fee

(5)  Merger                                                                                          50.00

(6)  Any other document permitted or required

       to be filed by this chapter                                                                 5.00

* * * Business Corporations * * *

* * * General Provisions * * *

Sec. 15.  11A V.S.A. § 1.22 is amended to read:

§ 1.22.  FILING; SERVICE AND COPYING FEES

(a)  The secretary of state shall collect the following fees when the documents described in this section are delivered to the office of the secretary of state for filing:

(1)  Articles of incorporation                                                              $ 75.00

(2)  Application for reserved name                                                        20.00

(3)  Notice of transfer of reserved name                                      5.00 No fee

(4)  Application for registered name of a foreign corporation                 25.00

(5)  Application for renewal of registered name of a

       foreign corporation                                                                        25.00

(6)  Statement of change of registered agents or

       registered office or both                                                  5.00 20.00 and

                                                                                                not to exceed

                                                                                        $1,000.00 per filer

                                                                                          per calendar year

(7)  Agent’s statement of resignation fee                                              No fee

(8)  Amendment of articles of incorporation                                          25.00

(9)  Restatement of articles of incorporation                                          25.00

(10)  Articles of merger or share exchange                                            50.00

(11)  Articles of dissolution                                                           5.00 20.00

(12)  Articles of revocation of dissolution                                      5.00 20.00

(13)  Application for certificate of authority                                         100.00

(14)  Application for amended certificate of authority                            25.00

(15)  Application for certificate of withdrawal                                5.00 20.00

(16)  Annual report of a foreign corporation                                        150.00

(17)  Annual report of a domestic corporation                                       25.00

(18)  Application for certificate of good standing                           5.00 20.00

(19)  Any other document required or permitted to be

         filed by this title                                                                   5.00 20.00

(b)  The secretary of state shall collect a fee of  $10.00 $20.00 each time process is served on him or her under this title.  The party to a proceeding causing service of process is entitled to recover this fee as costs if he or she prevails in the proceeding.

(c)  The secretary of state shall collect the following fees for copying and certifying the copy of any filed document relating to a domestic or foreign corporation:

(1)  $1.00 a page for copying; and

(2)  $5.00 $20.00 for the certificate.

(d)  When a corporation has been involuntarily terminated for failure to file its annual report, the secretary of state shall collect, for each year the corporation failed to file its annual report, the annual report filing fee and a reinstatement fee of $25.00.

* * * Nonprofit Corporations * * *

* * * General Provisions * * *

Sec. 16.  11B V.S.A. § 1.22 is amended to read:

§ 1.22.  FILING; SERVICE AND COPYING FEES

The secretary of state shall collect the following fees when the documents described in this section are delivered to the office of the secretary of state for filing:

(1)  Articles of incorporation                                                               $75.00

(2)  Application for reserved name                                                        20.00

(3)  Transfer of reserved name                                                    5.00 No fee

(4)  Application for registered name                                                      25.00

(5)  Renewal of registered name                                                           25.00

(6)  Change of registered agent, registered office, or both                        5.00

(7)  Agent’s statement of registration                                                   No fee

(8)  Amendment of articles of association                                              25.00

(9)  Restatement of articles of association                                              25.00

(10)  Articles of merger                                                                        50.00

(11)  Articles of dissolution                                                         5.00 No fee

(12)  Articles of revocation of dissolution                                                5.00

(13)  Application for reinstatement following administrative

         dissolution                                                                                   25.00

(14)  Application for certificate of authority for a foreign

         corporation                                                                               100.00

(15)  Application for amended certificate of authority                            25.00

(16)  Application for certificate of withdrawal                                          5.00

(17)  Biennial report                                                                             15.00

except that a corporation which certifies to the secretary of state, on a form approved by the secretary, that it did not compensate its officers, directors, or employees during the prior calendar year shall be exempt from the fee required by this subdivision.

(18)  Articles of correction                                                                   15.00

(19)  Application for certificate of good standing                                     5.00

* * * Other Professional Regulation * * *

* * * Dentists and Dental Hygienists * * *

Sec. 17.  26 V.S.A. § 810 is amended to read:

§ 810.  RENEWAL OF LICENSE

* * *

(b)  A person who practices dentistry or works as a dental hygienist or dental assistant and who fails to renew a license or registration, or who fails to pay an interim billing fee increase approved by the legislature in accordance with the provisions of this section is an illegal practitioner and shall forfeit the right to practice until reinstated by the board.

(c)  Any dentist or dental hygienist who has not been in active practice for a period of five years or more shall be required to show proof of proficiency to the board and upon fulfilling the requirements of section 812 of this title, may be reinstated by the board.

* * *

(e)  Each dentist and dental hygienist shall pay the following fees:

(1)  Application Applications                                           $ 75.00

dentist                                                                      $ 225.00

dental hygienist                                                         $ 150.00

dental assistant                                                           $ 60.00

 

(2)  Biennial renewal

dentist                                                          $ 210.00 300.00

dental hygienist                                              $ 50.00 105.00

dental assistant                                                           $ 65.00

(f)  Interim billing fee increase.  Each dentist and dental hygienist and dental assistant who renewed his or her license or registration in 2003 or has been granted initial licensure or registration since July 1, 2003 shall pay the following one-time interim billing fee or be subject to subsection (b) of this section and section 812 of this title:

(1)  dentist                                                                      $ 90.00

(2)  dental hygienist                                                         $ 55.00

(3)  dental assistant                                                          $ 35.00

Sec. 18.  26 V.S.A. § 812(a) is amended to read:

(a)  In case of default of payment of the renewal fee or interim billing fee for a period of 90 days, the license certificate or registration shall be automatically revoked.  However, the payment of the fee after the expiration of the 90 days together with the late renewal penalty shall restore the license certificate or registration provided the requirements of subsection 810(c) of this title have been met.

 

 

 

Sec. 19.  26 V.S.A. § 867 is amended to read:

§ 867.  FEES; RENEWAL

(a)  Applicants and persons regulated under this subchapter shall pay the following fees:

(1)  Initial registration                                                       $ 30.00

(2)  Biennial renewal                                                        $ 30.00

(b)  Registrations issued under this subchapter shall be renewed biennially.

Sec. 20.  32 V.S.A. § 1431 is amended to read:

§ 1431.  FEES IN SUPREME, SUPERIOR, DISTRICT AND FAMILY

         COURTS

(a)  Prior to the entry of any cause in the supreme court there shall be paid to the clerk of the court for the benefit of the state a fee of $150.00 $225.00 in lieu of all other fees not otherwise set forth in this section.

(b)(1)  Prior to the entry of any cause in the superior court or environmental court there shall be paid to the clerk of the court for the benefit of the state a fee of $150.00 $225.00 in lieu of all other fees not otherwise set forth in this section.

(2)  Prior to the entry of any divorce or annulment proceeding in the family court there shall be paid to the clerk of the court for the benefit of the state a fee of $125.00 $225.00 in lieu of all other fees not otherwise set forth in this section; however, if the divorce or annulment complaint is filed with a stipulation for a final order acceptable to the court, the fee shall be $75.00. 

(3)  Prior to the entry of any parentage or desertion and support proceeding brought under chapter 5 of Title 15 in the family court there shall be paid to the clerk of the court for the benefit of the state a fee of $75.00 $100.00 in lieu of all other fees not otherwise set forth in this section; however, if the parentage or desertion and support complaint is filed with a stipulation for a final order acceptable to the court, the fee shall be $25.00.

(4)  Prior to the entry of any motion or petition to vacate, modify or enforce an order for parental rights and responsibilities, parent-child contact or maintenance in the family court there shall be paid to the clerk of the court for the benefit of the state a fee of $50.00 $75.00 in lieu of all other fees not otherwise set forth in this section; however, if the motion or petition is filed with a stipulation for an order acceptable to the court, the fee shall be $25.00.  All motions or petitions filed by one party at one time shall be assessed one fee.

(5)  Prior to the entry of any motion or petition to vacate or modify an order for child support in the family court there shall be paid to the clerk of the court for the benefit of the state a fee of $25.00 $35.00 in lieu of all other fees not otherwise set forth in this section; however, if the motion or petition is filed with a stipulation for an order acceptable to the court, there shall be no fee.  A motion or petition to enforce an order for child support shall require no fee.  All motions or petitions filed by one party at one time shall be assessed one fee; if a simultaneous motion is filed by a party under subdivision (4) of this subsection, the subdivision (4) fee shall be the only fee assessed.

(c)  Prior to the entry of a small claims action there shall be paid to the clerk for the benefit of the state in lieu of all other fees not otherwise set forth in this section, a fee of $50.00 $60.00 if the claim is for more than $500.00 and $25.00 $35.00 if the claim is for $500.00 or less.  The filing fee for civil suspension proceedings filed pursuant to 23 V.S.A. § 1205 shall be $50.00 $75.00, which shall be taxed in the bill of costs in accordance with sections 1433 and 1471 of this title.

(d)  Prior to the entry of any subsequent pleading which sets forth a claim for relief in the supreme court or the superior, environmental, or district court, there shall be paid to the clerk of the court for the benefit of the state a fee of $75.00 $100.00 for every appeal, cross-claim or third-party claim and a fee of $50.00 $75.00 for every counterclaim in the superior or environmental court in lieu of all other fees not otherwise set forth in this section.  The fee for every counterclaim in small claims’ proceedings shall be $25.00 if the counterclaim is for more than $500.00 and $15.00 if the counterclaim is for $500.00 or less. 

(e)  Prior to the filing of any post-judgment postjudgment motion in the superior, environmental, or district court, including motions to reopen civil suspensions, there shall be paid to the clerk of the court for the benefit of the state a fee of $35.00 $50.00 except for small claims actions for which the fee shall be $15.00 $25.00 in lieu of all other fees not otherwise set forth in this section.

(f)  The filing fee for all actions filed in the judicial bureau shall be $10.00 $30.00; the state or municipality shall not be required to pay the fee; however, if the respondent denies the allegations on the ticket, the fee shall be taxed in the bill of costs in accordance with sections 1433 and 1471 of this title.  Prior to the filing of any postjudgment motion in the judicial bureau there shall be paid to the clerk of the bureau, for the benefit of the state, a fee of $25.00.  Prior to the filing of any appeal from the judicial bureau to the district court there shall be paid to the clerk of the court, for the benefit of the state, a fee of $75.00.

* * *

Sec. 21.  32 V.S.A. § 1434(a) is amended to read:

§ 1434.  PROBATE COURTS

(a)  The following entry fees shall be paid to the probate court for the benefit of the state, except for subdivision (13) of this subsection which shall be for the benefit of the county in which the fee was collected:

(1)  Estates of $10,000.00 or less                                                       $35.00

(2)  Estates of more than $10,000.00 to less not more than $50,000.00 $150,000.00      $50.00 $75.00

(3)  Estates of more than $50,000.00 $150,000.00 to less not more than $150,000.00 $500,000.00       $125.00 $150.00

(4)  Estates of more than $150,000.00 $500,000.00          $250.00 $325.00

(5)  Testamentary trusts of $10,000.00 $20,000.00 or less                 $50.00

(6)  Testamentary trusts of more than $10,000.00 $20,000.00          $100.00

(7)  Annual accounts on testamentary trusts                                         $25.00

(8)  Annual accounts on decedents’ estates filed for any period ending more than one year following the death of the decedent                                                                                                     $25.00

(8)(9)  Adoptions                                                                               $75.00

(9)(10)  Guardianships for minors                                                       $35.00

(10)(11)  Guardianships for adults                                                      $50.00

(12)  Petitions for change of name                                           $35.00 $50.00

(11)(13)  Filing of a will for safekeeping, except that

                        there shall be no fee for the filing of subsequent

                        wills in that district for the same person                     $10.00 $20.00

(12)(14)  Corrections for vital records                                                $25.00

(13)(15)  Orders of authorization                                                        $25.00

(16)  Conveyances of title to real estate pursuant to

              section 1801 of Title 14                                                            $50.00

Sec. 22.  32 V.S.A. § 1551 is amended to read:

§ 1551.  ATTENDANCE FEES

There shall be allowed to witnesses the following fees:

(1)  For attendance before a district or superior court or court of jail delivery, or to give a deposition before a notary public, $10.00 $30.00 a day;

(2)  For attendance before an appraiser appointed by the commissioner of taxes, $10.00 $30.00 a day; such fees to be apportioned as the appraiser may direct;

(3)  For attendance on other courts or tribunals, $10.00 $30.00 a day;

(4)  For travel in the state, all witnesses shall receive 8 cents a mile each way mileage at the rate of reimbursement allowed state employees for travel under the terms of the prevailing collective bargaining agreement.

Sec. 23.  32 V.S.A. § 1751(b) is amended to read:

(b)  Whenever probate, district, environmental, family or superior court officers and employees or officers and employees of the judicial bureau furnish copies or certified copies of records, the following fees shall be collected for the benefit of the state:

* * *

(4)  For the authentication of documents, $5.00;

(5)  For a response to a request for a record of the criminal history of a person based upon name and date of birth, $10.00.

However, the fees provided for in this subsection shall not be assessed by these officers and employees in furnishing copies or certified copies of records to any state agency or to veterans honorably discharged from the armed forces of the United States, their dependents or beneficiaries, in the prosecution of any claim for benefits from the United States government, or any state agency.

Sec. 24.  32 V.S.A. § 1591 is amended to read:

§ 1591.  FEES GENERALLY

There shall be paid to sheriffs’ departments and constables in civil causes and to sheriffs, deputy sheriffs and constables for the transportation and care of prisoners, juveniles and mental patients the following fees:

(1)  Civil process:

(A)  For serving each process, the fees shall be as follows:

* * *

(iii)  $22.50 $30.00 upon presentation of each return of service for the service of papers relating to civil suits except as provided in sections 159l(1)(A)(ii) and 1591(1)(A)(vii) of Title 32 this title;

(iv)  $22.50 $30.00 upon presentation of each return of service for the service of a subpoena and shall be limited to that one fee for each return of service;

* * *

(vii)  On levy of execution or order of foreclosure: for each mile of actual travel in making a demand, sale or adjournment, the rate allowed state employees under the terms of the prevailing contract between the state and the Vermont State Employees Association, Inc.; for making demand, $10.00 $15.00 for posting notices, $10.00 $15.00 each, and the rate per mile allowed state employees under the terms of the prevailing contract between the state and the Vermont State Employees Association, Inc. for each mile of necessary travel; for notice of continuance, $10.00 $15.00;

* * *

(2)  For the transportation and care of prisoners, juveniles and mental patients:

* * *

(D)  The amount actually awarded by the claims commission established under 32 V.S.A. § 931 et seq. in a small claims proceeding pursuant to chapter 187 of Title 12 for which the law enforcement personnel or agency have not otherwise been compensated from insurance or other source for damages caused to a law enforcement agency’s vehicle or to a law enforcement officer’s personal vehicle by a prisoner, juvenile or mental patient while being transported by the officer in the performance of the officer’s duty.

* * * Department of Education * * *

Sec. 25.  16 V.S.A. § 177 is amended to read:

§ 177.  COSTS OF APPROVAL

(a)  Fees for certification of post-secondary postsecondary schools shall be $1,500.00 $2,000.00, except that certification for degree-granting schools shall be $2,000.00 $2,500.00.  Pursuant to subdivision 603(2) of Title 32, these fees may be adjusted.

(b)  Fees for postsecondary schools subject to section 176 of this title seeking to offer a new degree at the same level as a degree approved by the state board, while operating within a certification period previously granted by the state board, shall be based upon the actual costs to the department.

(c)  These fees shall be credited to a special fund established and managed pursuant to chapter 7, subchapter 5 of Title 32, and shall be available to the department to offset the costs of approvals.

* * * Department of Fish and Wildlife * * *

Sec. 26.  10 V.S.A. § 4047(d) is amended to read:

(d)  Receipts from tuition charged for attendance at Green Mountain conservation camps shall be deposited in the fish and wildlife fund.  The tuition shall be $100.00 $175.00.

* * * Department of Economic Development * * *

Sec. 27.  3 V.S.A. § 2471b is added to read:

§ 2471b.  GOVERNMENT MARKETING ASSISTANCE CENTER

(a)  The department of economic development shall create and administer a government marketing assistance center.  The purpose of this center shall be to provide information on federal, state, and municipal government contract opportunities and assistance on how to bid competitively for government contracts and to develop and maintain a database of federal, state, and municipal contracts. 

(b)  The department of economic development may charge an annual fee of up to $50.00 from each person who accesses the government marketing assistance center database of federal, state, and local contracts. 

(c)  Fees collected under this section shall be credited to a special fund and shall be available to the department of economic development for the purposes of maintaining databases that provide information to Vermont businesses and providing services associated with those databases. 

* * * Department of Tourism and Marketing * * *

Sec. 28.  3 V.S.A. § 2504(e) is amended to read:

(e)  Fees.

(1)  Fees shall The secretary may require transactional charges, commissions, or other fees, which are based upon the actual costs to the department, to be paid annually by persons participating in the program, and to be applied toward administration and promotion of the program.  These fees shall be based on gross sales for the previous year in the following amounts.  For gross sales:

(A)  Under $100,000.00: $50.00.

(B)  $100,000.01-$500,000.00: $150.00.

(C)  $500,000.01-$1,000,000.00: $250.00.

(D)  Over $1,000,000.01: $500.00.

Pursuant to subdivision 603(2) of Title 32, these fees may be adjusted.

(2)  The secretary and commissioner may also, by rule, establish a graduated schedule of voluntary fees to be applied toward the marketing of the program.

* * * Department of Motor Vehicles * * *

Sec. 29.  23 V.S.A. § 1392 is amended to read:

§ 1392.  GROSS LIMITS ON HIGHWAYS

Except as provided in section 1400 of this title, a person or corporation shall not operate or cause to be operated a motor vehicle in excess of the total weight, including vehicle, object or contrivance and load, of:

* * *

(14)  Despite the axle-load provisions of section 1391 of this title and the axle spacing and the maximum gross load of subdivision (4) of this section, a special annual permit, which shall expire coincidentally with the vehicle’s registration, except for vehicles not registered in Vermont in which case the permit shall become void on January 1 following date of issue, may be issued to a person or corporation transporting loads on vehicles on designated routes on the state highway system for the following fees for each vehicle unit.  This special permit shall be issued for the following vehicles and conditions:

* * *

(C)  4-axle tractor semi-trailer or truck trailer combination with a maximum gross weight of not more than 72,000 pounds provided the distance between the second axle of the tractor and the rear axle of the trailer is at least 24 feet measured to the nearest foot.  For each foot or fraction of a foot less than 24 feet, measured to the nearest foot, a reduction of 2,000 pounds in the maximum gross weight shall be made.  The permit fee shall be $10.00;

(D)  5 5- or more axle tractor semi-trailer or truck trailer combination with a maximum gross weight of not more than 76,000 pounds provided that the distance between the first and last axle of two consecutive sets of tandem axles is at least 24 feet measured to the nearest foot.  For each foot or fraction of a foot less than 24 feet, measured to the nearest foot, a reduction of 2,000 pounds in the maximum gross weight shall be made.  The permit fee shall be $10.00;

* * *

(19)(A)  A person issued a permit under the provisions of subdivisions (13), (14), (16), (17), or (20) of this section and upon payment of a $5.00 $10.00 administrative fee for each additional permit, may obtain additional permits for the same vehicle provided the additional permit is for a lesser weight and provided the vehicle or combination of vehicles meets the minimum requirements for the permit sought as set forth in this section.

* * *

(20)  Notwithstanding the gross vehicle weight provisions of subdivision (4) of this section, a truck trailer combination or truck tractor, semi-trailer combination with six or more load bearing axles shall be allowed to bear a maximum of 90,000 pounds by special annual permit, which shall expire coincidentally with the vehicle’s registration, except for vehicles not registered in Vermont in which case the permit shall become void on January 1 following the date of issue, for operating on designated routes on the state and town highways, subject to the following:

* * *

(F)  The fee for the annual permit as provided in this subdivision shall be $200.00 $310.00.

* * *

Sec. 30.  23 V.S.A. § 1402 is amended to read:

§ 1402.  OVERWEIGHT, WIDTH, HEIGHT, AND LENGTH PERMITS;

              FEES

(a)  Overweight, overwidth, indivisible overlength and overheight permits.  Overweight, overwidth, indivisible overlength and overheight permits shall be signed by the commissioner or by his or her agent and a copy shall be kept in the office of the commissioner or in a location approved by the commissioner.  Except as provided in subsection (c) of this section, a copy shall also be available in the towing vehicle and must be available for inspection on demand of a law enforcement officer.  Before operating a traction engine, tractor, trailer, motor truck or other motor vehicle, the person to whom a permit to operate in excess of the weight, width, indivisible overlength and height limits established by this title is granted shall pay a fee of $20.00 for each single trip permit or $70.00 for a blanket permit, except that the fee for a fleet blanket permit shall be $70.00 for the first unit and $1.00 for each unit thereafter.  At the option of a carrier, an annual permit for the entire fleet, to operate over any approved route, may be obtained for $70.00 for the first tractor and $1.00 for each additional tractor, up to a maximum fee of $1,000.00.  The fee for a fleet permit shall be based on the entire number of tractors owned by the applicant.  An applicant for a fleet permit may apply for any number of specific routes, each of which shall be reviewed with regard to the characteristics of the route and the type of equipment operated by the applicant.  When the weight or size of the vehicle-load are considered sufficiently excessive for the routing requested, the agency of transportation shall, on request of the commissioner, conduct an engineering inspection of the vehicle-load and route, for which a fee of $150.00 $300.00 will be added to the cost of the permit if the load is a manufactured home.  For all other loads of any size or with gross weight limits less than 150,000 pounds, the fee shall be $400.00 $800.00 for any engineering inspection that requires up to eight hours to conduct.  If the inspection requires more than eight hours to conduct, the fee shall be $400.00 $800.00 plus $60.00 per hour for each additional hour required.  If the vehicle and load weigh 150,000 pounds or more but not more than 200,000 pounds, the engineering inspection fee shall be $2,000.00.  If the vehicle and load weigh more than 200,000 pounds but not more than 250,000 pounds, the engineering inspection fee shall be $5,000.00.  If the vehicle and load weigh more than 250,000 pounds, the engineering inspection fee shall be $10,000.00.  The study must be completed prior to the permit being issued.  Prior to the issuance of a permit, an applicant whose vehicle is weighs 150,000 pounds or more in weight, or is 15 or more feet in width or height, shall file with the commissioner a special certificate of insurance showing minimum coverage of $250,000.00 for death or injury to one person, $500,000.00 for death or injury to two or more persons and $250,000.00 for property damage, all arising out of any one accident.

(b)  Overlength permits.  Except as provided in subsection 1432(f) of this title, it shall be necessary to obtain an overlength permit as follows:

* * *

(3)  For vehicles with a trailer or semitrailer longer than 72 feet anywhere in the state on highways approved by the agency of transportation.  In such cases, the vehicle may be operated with a single trip overlength permit issued by the department of motor vehicles for a fee of $20.00 $10.00.  If the vehicle is 100 feet or more in length, the permit applicant shall file with the commissioner of motor vehicles, a special certificate of insurance showing minimum coverage of $250,000.00 for death or injury to one person, $500,000.00 for death or injury to two or more persons and $250,000.00 for property damage, all arising out of any one accident.

Sec. 31.  23 V.S.A. § 115(j) is added to read:

(j)  The commissioner shall adopt rules that provide persons receiving supplemental security income or Social Security disability income and disabled persons as defined in 9 V.S.A. § 4501(2) a nondriver identification card for the following fees:

(1)  Original issuance:  $10.00.

(2)  Renewal every four years:  $10.00.

(3)  Replacement of lost, destroyed, or mutilated card, or a new name is required:  $5.00.

(4)  Card with photograph:  an additional $5.00.

Sec. 32.  REPEAL

32 V.S.A. § 3109a (authority to contract for collection of delinquent property taxes) is repealed.

Sec. 33.  32 V.S.A. § 3113(c) is amended to read:

(c)  Every agency shall, at least annually upon request of the commissioner, furnish to the commissioner a list of licenses and contracts issued or renewed by such agency during the reporting period; provided, however, that the secretary of state shall, with respect to certificates of authority to transact business issued to foreign corporations, furnish to the commissioner only those certificates originally issued by the secretary of state during the reporting period and not renewals of such certificates.  The lists should include the name, address, social security or federal identification number of such licensee or provider, and such other information as the commissioner may require.

Sec. 34.  32 V.S.A. § 3260(a) is amended to read:

(a)  Whenever a person, “transferor”, (transferor) required to collect or withhold a trust tax pursuant to chapters 151, 225 or 233 of this title shall make any sale, transfer, long‑term lease or assignment, “transfer,” (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the purchaser, transferee or assignee, “transferee,” (transferee), shall, at least ten days before taking possession of the subject of the transfer or before payment therefore if earlier, notify the commissioner in writing of the proposed sale and of the price, terms and conditions thereof whether or not the transferor has represented to, or informed the transferee that the transferor owes any trust tax pursuant to chapters 151, 225 or 233 and whether or not the transferee has knowledge that such taxes are owed, and whether any taxes are in fact owed.

Sec. 35.  REPEAL

32 V.S.A. § 3763a (reinstatement provision concerning withdrawals or discontinuances for years beginning April 1, 1994) is repealed.

Sec. 36.  REPEAL

32 V.S.A. chapter 127, subchapter 2, §§ 3941-3944 (quadrennial appraisals), is repealed.

Sec. 37.  32 V.S.A. § 4151(b) is amended to read:

(b)  Subject to the provisions of section 4341 of this title, each lister shall, on or before June 25, attach to such lists thus completed the following oath:

“I do solemnly swear (or affirm) that according to my best knowledge, information and belief the foregoing list contains a true statement of the listed valuation of all taxable real estate and taxable personal estate, taxable within the town of   . So help me God.” (or “under the pains and penalties of perjury.”)

Sec. 38.  32 V.S.A. § 4463 is amended to read:

§ 4463.  OBJECTIONS TO APPEAL

When a taxpayer, town agent or selectboard claims that an appeal to the director is in any manner defective or was not lawfully taken, on or before ten days after the entry of the board’s decision mailing of the notice of appeal by the clerk under Rule 74(b) of the Vermont Rules of Civil Procedure, the taxpayer, town agent or selectboard shall file objections in writing with the director, and furnish the appellant or appellant’s attorney with a copy of the objections.  When the taxpayer, town agent or selectboard so requests, the director shall thereupon fix a time and place for hearing the objections, and shall notify all parties thereof, by mail or otherwise.  Upon hearing or otherwise, the director shall pass upon the objections and make such order in relation thereto as is required by law.  The order shall be recorded or attached in the town clerk’s office in the book wherein the appeal is recorded.

Sec. 39.  32 V.S.A. § 5828c is amended to read:

§ 5828c.  LOW-INCOME CHILD AND DEPENDENT CARE CREDIT

A resident of this state with federal adjusted gross income less than $30,000.00 (or $40,000.00 for married, filing jointly) shall be eligible for a refundable credit against the tax imposed under section 5822 of this title.  The credit shall be equal to 50 percent of the federal child and dependent care credit allowed to the taxpayer for the taxable year for child or dependent care services provided in this state in a registered home or licensed facility certified by the agency of human services as meeting national accreditation or national credential standards endorsed by the agency.  A credit under this section shall be in lieu of any child and dependent care credit available under subsection 5811(4) 5822(d) of this title.

Sec. 40.  32 V.S.A. § 5823(a)(1) is amended to read:

(1)  Income exempted from state taxation under the laws of the United States and not subtracted under subdivision 5811(20)(C)(i) 5811(21)(B)(i) of this chapter; and

Sec. 41.  32 V.S.A. § 5837 is amended to read:

§ 5837.  INVESTMENT AND HOLDING COMPANIES

The tax imposed by this subchapter as it applies to corporations whose activities are confined to the maintenance and management of their intangible investments and the collection and distribution of the income from such investments or from tangible property physically located outside this state shall not exceed the $150.00 minimum tax provided by section 5832 of this title.  For purposes of this section, “intangible investments” shall include without limitation investments in stocks, bonds, notes and other debt obligations (including debt obligations of affiliated corporations), patents, patent applications, copyrights, trademarks, trade names, and similar types of intangible assets.

 

 

Sec. 42.  32 V.S.A. § 5903 is amended to read:

§ 5903.  EXCEPTIONS

Section 5902 of this title shall not apply to a disclosure of information if such disclosure is made:

(1)  pursuant to section 5865 subdivision 3102(a)(4) of this chapter, title; or

(2)  pursuant to an order of a court.

Sec. 43.  32 V.S.A. § 5922(a) and (c) are amended to read:

(a)  Definitions.  For the purposes of this subchapter:

(1)  “Qualified person” means any person corporation, partnership, limited liability company, sole proprietor or trust, primarily engaged in business as an investment advisor and registered as such with the Federal Securities Exchange Commissions or primarily engaged in investment management, or an investment company.

(2)  “Investment management” means the provision of investment management, research, distribution, or administration services to or on behalf of an investment company, including trustees, and sponsors or participants of employee benefit plans that have accounts in an investment company; or to or on behalf of an investment advisor.

(3)  “Investment company” means any person registered under the Federal Investment Company Act of 1940 (the Act) or a company which would be required to register as an investment company under the Act except that such person is exempt to such registration pursuant to section 3(c)(l) of the Act.

(4)  “Qualified payroll expense” means individual compensation, for performance by the qualified person’s employees, related to investment advisor, investment management or investment company services in Vermont.

(5)  “Apportioned ratio” means the revenue from assets under management or other investment business for nonVermont residents who are unrelated persons, divided by the total revenue from assets under management or other investment business for unrelated persons during the tax year.

(6)  “Apportioned payroll ratio” means qualified payroll expense divided by total payroll expense compensation for employees’ services related to investment advisor, investment management, or investment company services during the tax year.

(7)  “Unrelated persons” means any person other than the person claiming the credit under this section, or his or her spouse, parent, child, or sibling.

(c)  Credit as calculated A credit available in subsection (b) of this section to a qualified person who is a partnership, limited liability company, Subchapter S Corp., or trust shall be available to a partner, member, shareholder or beneficiary required to pay Vermont income tax in the same proportion as the income of the qualified person is distributed to the shareholder, partner, member or beneficiary to the extent of the respective share of that person’s income tax may not be claimed by the entity, but may be claimed by the entity’s partners, members, shareholders, or beneficiaries on their distributive share of the income from sources defined in subsection (a) of this section.  The credit allowed shall be the precredit tax on the distributive share of income, multiplied by the qualified person’s apportioned ratio and payroll ratio.  No credit shall be allowed under this section based upon income received by the claimant for services as an employee.

Sec. 44.  32 V.S.A. § 5930t(b) is amended to read:

(b)  For each taxable year, any qualified employer shall be entitled to claim against the income tax liability imposed against such employer under this subchapter chapter equal to the sum of up to $400.00 of the amount of training expense associated with providing training to a qualified employee in that taxable year.

Sec. 45.  32 V.S.A. § 5935 is amended to read:

§ 5935.  JOINT RETURNS

(a)  When With respect to state income tax refunds under chapter 151 of this title and payments due a claimant under chapter 154 based on rental payments, when the department transfers funds payable on a joint return to a claimant agency and only one of the spouses filing the return is identified as a debtor of the claimant agency, the non debtor nondebtor spouse may, within 30 days of the date of mailing of the notice to the taxpayer described in section 5934(c) of this chapter, petition the department in writing for a return of that portion of the refund attributable to the income of the non debtor nondebtor spouse.  The commissioner shall thereafter conduct a hearing at which the non‑debtor nondebtor spouse shall bear the burden of establishing what portion of a refund transferred to a claimant agency, if any, is attributable to his or her income.

(b)  With respect to payments due a claimant under chapter 154 of this title based on property ownership, when the department transfers funds payable on a claim filed with a joint return to a claimant agency and only one of the spouses filing the return is identified as a debtor of the claimant agency, the nondebtor spouse may, within 30 days of the date of mailing of the notice to the taxpayer described in subsection 5934(c) of this title, petition the department in writing for a return of that portion of the claim equal to the ownership share that the nondebtor spouse holds in the property upon which the claim is based.  If the property is held as tenancy by the entirety, the claim shall be divided equally.  The commissioner shall thereafter conduct a hearing at which the nondebtor spouse shall bear the burden of establishing his or her ownership interest in the property.

(b)(c)  The final determination of the commissioner regarding the amount of a refund attributable to the income of a non-debtor nondebtor spouse or the ownership interest of a nondebtor spouse may be appealed in the same manner as income tax appeals under section subsection 5885(b) of this title.

(c)(d)  Upon receipt of a petition under this section, the department shall notify each claimant agency to which funds payable on a joint return or claim have been transferred that the petition is pending.  If it is established that any amount of a refund or claim transferred to a claimant agency is attributable to the income or ownership interest of a non debtor nondebtor spouse, that amount shall be refunded to the non-debtor nondebtor spouse.

Sec. 46.  32 V.S.A. § 6063 is amended to read:

§ 6063.  CLAIM AS PERSONAL; ESCHEAT

The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact.  When a claimant dies after having filed a timely claim, the reduction payment may be issued to another member of the household as determined by the commissioner.  In the case of a renter property tax credit, if If the claimant was the only member of the household, the claim shall be paid to the executor or administrator, but if neither is appointed within two years of the filing of the claim, the amount thereof shall escheat to the state.

Sec. 47.  32 V.S.A. § 6066(f) is amended to read:

(f)  If a claimant takes title to the homestead during the calendar year preceding the claim, the parties’ proration of taxes shall be based upon the unadjusted property tax to the time of sale, unless the parties otherwise agree.  The commissioner shall establish by rule the procedure in case of midyear transfers for payment of education property taxes, claims under this section, and withholding by the transferee where the transferor has not yet satisfied in full the education property tax liability.

Sec. 48.  32 V.S.A. § 6066(g) is amended to read:

(g)  If Notwithstanding subsection (d) of this section, if the land surrounding a homestead is owned by a nonprofit corporation or community land trust with tax exempt status under Section 501(c)(3) of the Internal Revenue Code, the owner homeowner may include an allocated amount determined under subdivision 6061(7) of this title as property tax paid on the land with the amount of property taxes paid by the homeowner on the home for the purposes of computation of adjustment under this section.  The allocated amount allocable to any homeowner under this subdivision shall be determined by the nonprofit corporation or community land trust on a proportional basis.  The nonprofit corporation or community land trust shall provide to that homeowner, by January 31, a certificate specifying the allocated amount allocable to that homeowner.  The certificate shall indicate the proportion of total property tax on that parcel which was assessed for municipal property tax, for local share property tax and for statewide property tax.

Sec. 49.  32 V.S.A. § 6066a(a) is amended to read:

(a)  Preliminary tax adjustment.  Annually, the commissioner shall pay to each claimant the excess, if any, of the property tax on the homestead for the fiscal year over the adjusted property tax of the claimant for the fiscal year, as determined under section 6066(a)(1), (2), and (3) of this title.  The payment shall be made by the latest of: July 1, for claims filed by April 15; 45 days after the claim is filed, for claims filed after April 15; or 30 days prior to the first education property tax installment date for the claimant’s municipality in the fiscal year which begins in the calendar year in which the claim is filed under section 6068 of this title.  The preliminary tax adjustment amount determined under this subsection shall be the “subsection (a) amount.”  The tax adjustment of a claimant who was assessed property tax by a town which revised the dates of its fiscal year, however, is the excess of the property tax which was assessed in the last 12 months of the revised fiscal year, over the adjusted property tax of the claimant for the revised fiscal year as determined under subdivisions 6066(a)(1), (2), and (3) of this title.

Sec. 50.  32 V.S.A. § 6072 is amended to read:

§ 6072.  APPEALS

Any person aggrieved by the denial, in whole or in part, of relief claimed under this chapter, except when the denial is based upon late filing of claim for relief, may appeal to the commissioner by filing a petition of appeal within 60 days after the denial.  This appeal shall be a person’s exclusive remedy for denial of a benefit claimed under this chapter.  The commissioner’s determination may be further appealed in the manner described in subsection 5885(b) of this title.

Sec. 51.  32 V.S.A. § 7443 is amended to read:

§ 7443.  ESTATE TAX REDUCTION FOR ESTATE OF A FARMER

The amount of tax determined under section 7442a of this chapter on an estate which qualifies for installment payment of estate taxes under Section 6166 of the Internal Revenue Code, and in which the closely-held business is the business of farming in Vermont, shall be reduced by the percentage which the value of the closely-held farm business, as determined for federal estate tax purposes, bears to the value of the federal adjusted gross estate.

Sec. 52.  32 V.S.A. § 7444 is amended to read:

§ 7444.  PRELIMINARY NOTICE RETURN BY EXECUTOR

(a)  Any person who is required by the laws of the United States or the estate, shall file a copy of such notice with the commissioner if the decedent was a resident of Vermont, or if-he was a nonresident of Vermont any part of whose federal gross estate constituted Vermont gross estate.  The copy of the preliminary notice shall be filed at the same time that the preliminary notice is required to be filed under the laws of the United States.

(b)  In all cases where the federal gross estate at the time of the death of the decedent exceeds sixty thousand dollars the applicable federal exclusion amount or where the estate is subject to federal estate tax, the executor shall make a return with respect to the estate tax imposed by this chapter.  If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he or she shall include in his return (to the extent of his or her knowledge or information) a description of such part and the name of every person holding a legal or beneficial interest therein.  Upon notice from the commissioner such person shall in like manner make a return as to such part of the gross estate.  A return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirements of this section.  A return made pursuant to this section shall contain a statement that the return is, to the best of the knowledge and belief of the fiduciary, true and correct.

Sec. 53.  32 V.S.A. § 7447 is amended to read:

§ 7447.  WHEN TAX PAYABLE

The tax imposed by this subchapter shall be due and payable by the executor at the time the Vermont estate tax return is required to be filed under section 7446 of this title, without extension.

Sec. 54.  32 V.S.A. § 9280 is amended to read:

§ 9280.  TAXES AS PERSONAL DEBT TO STATE; ACTION TO

               COLLECT TAXES; LIMITATIONS

(a)  Any operator who fails to collect the required tax or to pay it to the commissioner as required under this chapter shall be personally and individually liable for the amount of such tax together with such interest and penalty as has accrued under the provisions of section 3202 of this title; and if the operator is a corporation or other entity, the personal liability shall extend

and be applicable to any officer or agent of the corporation or entity who as an

 

officer or agent of the same is under a duty to collect the tax and transmit the tax to the commissioner as required in this chapter.

(b)  Any sum or sums collected in accordance with this chapter shall be deemed to be held by the person in trust for the state of Vermont.  Such sums shall be recorded by such person in a ledger account so as clearly to indicate the amount of tax collected and that the same are the property of the state of Vermont.

(c)  Action may be brought by the attorney general at the instance of the commissioner in the name of the state to recover the amount of taxes, penalties, and interest due from any person responsible for the same under this chapter, provided such action is brought within six years after the same are due or six years after the date the liability becomes final, whichever is later.  Such action shall be returnable to the county where the person resides or has a place of business; and if the person is a nonresident with no place of business in the state, the action shall be returnable to Washington County.  The limitation of six years in this section shall not apply to a suit to collect taxes, penalties, interest, and costs when the person filed a fraudulent return or failed to file a return when the same was due.

(c)(d)  As an additional or alternate remedy, the commissioner may issue a warrant, directed to the sheriff of any county commanding him or her to levy upon and sell the real and personal property of any person liable for the tax, which may be found within his or her county, for the payment of the amount thereof, with any penalties and interest, and the cost of executing the warrant, and to return the warrant to the commissioner and to pay to him or her the money collected by virtue thereof within 60 days after the receipt of the warrant.  The sheriff shall within five days after the receipt of the warrant file with the county clerk a copy thereof, and thereupon the clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of the tax, penalties and interest for which the warrant is issued and the date when the copy is filed.  Thereupon the amount of the warrant so docketed shall become a lien upon the title to and interest in real and personal property of the person against whom the warrant is issued.  The sheriff shall then proceed upon the warrant, in the same manner, and with like effect, as that provided by law in respect to executions issued against property upon judgments of a court of record and for services in executing the warrant he or she shall be entitled to the same fees, which he or she may collect in the same manner.  If a warrant is returned not satisfied in full, the commissioner may from time to time issue new warrants and shall also have the same remedies to enforce the amount due thereunder as if the state had recovered judgment therefor and execution thereon had been returned unsatisfied.

Sec. 55.  32 V.S.A. § 9606(b) is amended to read:

(b)  The property transfer return required by this section shall be in such form as the commissioner, by regulation, shall prescribe, and shall be signed, under oath or affirmation, by each of the parties or their legal representatives, to the transfer of title to property with respect to which the return is filed.  If the return is filed with respect to a transfer which is claimed to be exempt from the tax imposed by this chapter, the returns shall set forth the basis for such exemption.  If the return is filed with respect to a transfer subject to such tax, the return shall truly disclose the value of the property transferred, together with such other information as the commissioner may reasonably require for the proper administration of this chapter.  If the transfer is of a resident which is the homestead, as defined in section 5401 of this title, of the purchase, then the return shall include a declaration of homestead as described in section 5410 of-this title and the town clerk shall submit a copy of the return to the commissioner within three business days of the filing of the return.

Sec. 56.  32 V.S.A. § 9707(a) is amended to read:

(a)  Before commencing business or opening new places of business, every person required to collect any tax imposed by this chapter and every person purchasing tangible personal property for resale shall register with the state apply for a license in the manner prescribed by the commissioner.  The commissioner shall issue, without charge, to each registrant a certificate of authority license empowering him or her to collect the tax.  Each certificate license shall state the place of business to which it is applicable.  The certificate of authority license shall be prominently displayed in the place of business of the registrant.  A registrant who has no regular place of doing business shall attach the certificate license to his or her cart, stand, truck, or other merchandising device, or carry it on his or her person.  The certificates licenses shall be nonassignable and nontransferable and shall be surrendered to the commissioner immediately upon the registrant’s ceasing to do business at the place named.

Sec. 57.  32 V.S.A. § 9814a(c) is amended to read:

(c)  Any person filing or causing to be filed, or making or causing to be made, or giving or causing to be given any certificate, affidavit, representation, information, testimony or statement required or authorized, which is willfully false, or willfully failing to file a bond, or failing to file a registration certificate and such data in connection therewith as the commissioner by rule or otherwise may require, to display or surrender a certificate of authority license as required, or assigning or transferring the certificate of authority license or willfully failing to charge separately the tax herein imposed or to state the tax separately on any bill, statement, memorandum or receipt issued or employed by him or her upon which the tax is required to be stated separately as provided in section 9778 of this title, or referring or causing reference to be made to this tax in a form or manner other than that required, or failing to keep any records required, shall, in addition to any other penalties herein or elsewhere prescribed, be guilty of a misdemeanor, punishable by a fine of not more than $1,000.00 or imprisonment for not more than one year, or both.

 

Sec. 58.  32 V.S.A. § 9814a(e) is amended to read:

(e)  A person who knowingly engages in any business for which registration is required under this chapter without a valid certificate of authority license shall commit a separate offense for each calendar week or part thereof during which he or she shall be so engaged.  Each such offense shall be a misdemeanor and upon conviction for a first offense, a person shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, such fine and imprisonment in the discretion of the court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or to be imprisoned for not more than six months, or both, such fine and imprisonment in the discretion of the court.

Sec. 59.  32 V.S.A. § 9816(a) is amended to read:

(a)  The commissioner may, after notice and hearing, suspend or revoke the certificate of authority license of any person required to collect the tax or may refuse to issue or renew any registration for failure to comply with this chapter or with any pertinent rules promulgated hereunder.

Sec. 60.  32 V.S.A. § 10002(d) is amended to read:

(d)  Also excluded from the definition of land of subsection (a) of this section is the land owned by a development corporation or local development corporation as defined in Title 10, section 252(4) and section 302(4) 10 V.S.A. § 212(10).

Sec. 61.  32 V.S.A. § 10203 is amended to read:

§ 10203.  DISTRIBUTION; RETAIL PURCHASE AND SALE

(a)  Only nonprofit organizations may purchase break-open tickets from distributors licensed under this chapter.

(b)  A nonprofit organization may purchase break-open tickets only from a distributor licensed under this chapter.

(c)  No person, other than a licensed distributor, shall distribute a box of break-open tickets, and no person shall distribute a box of break-open tickets, unless the box bears indicia as required by the commissioner.  No person shall distribute or sell a break-open ticket at retail unless the ticket bears a unique serial number.

(d)  A distributor licensed under this chapter may sell break-open tickets only to nonprofit organizations as defined in subdivision 10201(5) of this title, except that a person other than a licensed distributor may sell such tickets to a licensed distributor upon written approval of the commissioner.

(e)  Only nonprofit organizations may sell break-open tickets at retail.

(f)  Break-open tickets shall not be sold at premises licensed to sell alcoholic beverages except at clubs as defined in subdivision 2(7) of Title 7.  However, a nonprofit organization may sell break-open tickets at premises licensed to sell alcoholic beverages if, notwithstanding 13 V.S.A. § 2143(e), all proceeds from the sale of break-open tickets are used by the nonprofit organization exclusively for charitable, religious, educational and civic undertakings, with only the following costs deducted from the proceeds:

(1)  actual cost of the break-open tickets;

(2)  the prizes awarded;

(3)  reasonable legal fees necessary to organize the nonprofit organization and to assure compliance with all legal requirements; and

(4)  reasonable accounting fees necessary to account for the proceeds from the sale of break-open tickets.

(g)  The provisions of this chapter regarding sales and purchases of break‑open tickets also apply to transfers of break-open tickets for no charge.

Sec. 62.  7 V.S.A. § 2(5) is amended to read:

(5)  “Cabaret licenses”:  for the purpose of this title shall mean a first class license or first and third class licenses where the business is devoted primarily to providing entertainment, dancing and the sale of alcoholic beverages to the public and not the service of food.  The holder of a “cabaret license” shall dispense food to the public and shall have adequate and sanitary space and equipment for preparing and serving food.  However, the gross receipts from the sale of food shall be less in amount or volume than the combined receipts from the sales of alcoholic beverages and the receipts from, entertainment, and dancing in the prior reporting year.  All laws and regulations pertaining to a first class license or first and third class licenses shall apply to the first class or first and third class cabaret licenses.

 

Sec. 63.  21 V.S.A. § 1314(f) is amended to read:

(f)  Nothing contained in this section shall be deemed to interfere with the disclosure of certain information obtained under this chapter as provided in sections 1315, 1316, and 1317 of this title or to interfere with disclosure to the internal revenue service of the United States department of the treasury or to any state for purposes of the Federal Unemployment Tax Act or for the purposes of taxation of unemployment compensation benefits paid to individuals by this department.  Information may be exchanged with the Vermont department of taxes for the purpose of establishing liability of employers for unemployment compensation purposes or identifying employers affected by Vermont tax laws.  Information reported to the department of employment and training may be provided to the Vermont department of taxes for the purposes of assessment and collection of Vermont taxes, including but not limited to identifying nonfilers of the state tax, locating and identifying persons in debt to the department of taxes; and verifying property tax rebate eligibility for tax credits, tax adjustments, or other tax benefits.

Sec. 64.  21 V.S.A. § 1338(i)(1)(D) is amended to read:

(D)  the individual who elects to have federal income tax deducted and withheld shall have state income tax withheld at a rate equal to 25 percent of the federal rate in accordance with the rates shown at section 5822 of Title 32; and

 

* * * Agency of Agriculture, Food and Markets * * *

* * * Milk Distributors * * *

Sec. 65.  6 V.S.A. § 2672 is amended to read:

§ 2672.  DEFINITIONS

As used in this part, the following terms have the following meanings:

* * *

     (19)  “Distributor” means any person who sells 25 quarts or more of milk or imitation dairy products in any one day, to consumers within the state, except those who sell milk or imitation dairy products for consumption on the premises.  A producer or person who delivers or sells milk to a distributor only shall not be deemed a distributor.  For the purposes of this part one quart of cream shall be equivalent to ten quarts of milk.

Sec. 66.  6 V.S.A. § 2723a is added to read:

§ 2723a.  DISTRIBUTORS’ LICENSES

(a)  It shall be unlawful for any person to distribute fluid dairy products as a distributor, as defined by this part, without a license issued by the commissioner.  The commissioner shall license all distributors annually.  Application for the license shall be made to the commissioner upon a form furnished by the commissioner.  The application shall be accompanied by an annual license fee of $15.00 for one year or any part thereof.  The license period shall be from January 1 to December 31.

(b)  No person shall be granted a distributor’s license under this section unless the distributor first agrees to withhold the state tax on producers whose milk has been received by the distributor imposed under chapter 161 of this title.

(c)  Any distributor who carries on a business and fails to take out a license shall be subject to penalty under section 2678 of this title.

Sec. 67.  REPEAL

6 V.S.A. § 2934 (distributors’ licenses) is repealed.

Sec. 68.  EFFECTIVE DATES

(a)  This section and Secs. 2 through 67 of this act shall take effect March 1, 2004.

(b)  Sec. 1 (workers’ compensation administration fund) shall take effect April 1, 2004.

Approved:  February 5, 2004