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BILL AS INTRODUCED 2007-2008

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H.48

Introduced by Representatives Pugh of S. Burlington, Audette of S. Burlington, Head of S. Burlington and Kupersmith of S. Burlington

Referred to Committee on

Date:

Subject:  Municipal government; municipal charters; city of South Burlington

Statement of purpose:  This bill proposes to approve an amendment to the charter of the city of South Burlington which would authorize the city council to adopt an ordinance imposing a tax on sales, rooms, meals, and alcoholic beverages.

AN ACT RELATING TO APPROVAL OF AMENDMENT TO THE CHARTER OF THE CITY OF SOUTH BURLINGTON AUTHORIZING THE IMPOSITION OF A SALES, ROOMS, MEALS, AND ALCOHOLIC BEVERAGE TAX

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 charter of the city of South Burlington as provided in this act.  The proposals of amendment were approved by the voters on November 7, 2006.


Sec. 2.  24 App. V.S.A. chapter 13 § 1506 is added to read:

§ 1506.  SALES, rooms, MEALS, AND ALCOHOLIC BEVERAGES TAX

(a)  The city council may impose a tax on those transactions in the city involving sales, rooms, meals, and alcoholic beverages which are subject to taxation by the state of Vermont.

(b)  The city council shall impose a tax authorized by this section by adopting an ordinance in the manner provided by sections 106‑109 of this chapter.  The ordinance shall set the amount of the tax and establish procedures for reporting, payment, protest, appeal, and enforcement of the tax.

(c)  Sales tax revenue collected by the city shall be used to reduce the property tax collected on the city grand list and shall not be used to increase total city revenues.

(d)  Rooms, meals, and alcoholic beverage tax revenues collected by the city may, at the sole discretion of the city council, be used in any of the following ways:

(1)  to deposit in a reserve fund established by the city council to fund the purchase of land or for construction or reconstruction of city buildings and infrastructure;

(2)  to reduce the property tax collected on the city grand list without increasing total city revenues; or

(3)  any combination of subdivisions (1) and (2) of this subsection.

Sec. 3.  EFFECTIVE DATE

This act shall take effect upon passage.



Published by:

The Vermont General Assembly
115 State Street
Montpelier, Vermont


www.leg.state.vt.us