|BILL AS INTRODUCED||2007-2008|
Introduced by Representatives Nuovo of Middlebury and Maier of Middlebury
Subject: Municipal government; municipal charters; town of Middlebury
Statement of purpose: This bill proposes to approve an amendment to the charter of the town of Middlebury that allows the town to impose a tax on sales, rooms, meals, and alcoholic beverages.
AN ACT RELATING TO APPROVAL OF AMENDMENT TO THE CHARTER OF THE TOWN OF MIDDLEBURY
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 town of Middlebury as provided in this act. The original proposals of amendment were approved by the voters on March 4, 2008.
Sec. 2. 24 App. V.S.A. chapter 127, § 1308a is added to read:
§ 1308a. SALES, ROOMS, MEALS, AND ALCOHOLIC BEVERAGES
(a) The town of Middlebury may impose a tax on those transactions in the town involving sales, rooms, meals, or alcoholic beverages which are subject to taxation by the state of Vermont. Imposition of any tax by the town under this section shall be at the rate or rates specified in section138 of Title 24 and shall be imposed in accordance with the requirements of subdivision 138(a)(2) and subsections 138(c) and (d) of Title 24.
(b) If the selectboard of the town by a majority vote so recommends, the voters of the town may, at an annual or special meeting warned for the purpose by a majority vote of those present and voting, assess any or all of the following:
(1) a one percent sales tax;
(2) a one percent meals and alcoholic beverages tax;
(3) a one percent rooms tax.
(c) A tax imposed under the authority of this section shall be collected and administered by the Vermont department of taxes in accordance with state law governing the state sales tax, meals and alcoholic beverages tax, or rooms tax.
(d) Of the taxes collected under this section, 70 percent shall be paid on a quarterly basis to the town after reduction for the costs of administration and collection under subsection (c) of this section. Revenues received by the town may be expended for municipal services only, and not for education expenditures. Any remaining revenues shall be deposited in the PILOT special fund established by section 3709 of Title 32.
Sec. 3. EFFECTIVE DATE
This act shall take effect upon passage.
The Vermont General Assembly
115 State Street