Appendix 3

Table 2

VERMONT ROOMS/ MEALS/ LIQUOR TAX RATES

Major Tax Law Changes

Year

Rate

Notes

1959

3-3%

Of gross receipts for meals, rooms and liquor

1968

4-4%


1969

5-5%


1984

6-6%


1989

6-6-10%

Created separate rate on alcoholic beverages

1990

7-7-10%

(6-6-10% to become effective 7/1/92)

1991

8-8-10%

(7-7-10% to become effective 7/1/93, 6-6-10% to become effective 7/1/94)

1994

7-7-10%

Made permanent