Introduced by Representatives Keogh of Burlington, Aswad of Burlington, Atkins of Winooski, Cross of Winooski, Donovan of Burlington, Kiss of Burlington, Larson of Burlington, Lorber of Burlington, Tracy of Burlington, Wright of Burlington and Zuckerman of Burlington
Subject: Municipal government; municipal charters; city of Burlington
Statement of purpose: This bill proposes to amend the charter of the city of Burlington to authorize the city council to annually assess a one percent local option sales tax.
AN ACT RELATING TO AMENDING THE CHARTER OF THE CITY OF BURLINGTON
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. CHARTER APPROVAL
The general assembly approves the amendment to the city of Burlington charter as provided in this act. The proposal of amendment was approved by the voters on March 7, 2006.
Sec. 2. 24 App. V.S.A. chapter 3 § 102d is added to read:
§ 102d. LOCAL OPTION SALES TAX AUTHORITY
The city council is authorized to annually assess a one (1%) 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. Any tax imposed under the authority of this section shall be collected and administered by the Vermont department of taxes. Seventy (70%) 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 established in Sec. 89 of No. 60 of the Acts of 1997. The cost of administration and collection of this tax shall be divided between the city and the state in the manner specified by section 138 of Title 24, as the same may be amended from time to time.
The Vermont General Assembly
115 State Street