Title 32, Title 32: Taxation and Finance

§ 9241. Imposition of tax (a) An operator shall collect a tax of nine percent of the rent of each occupancy. (b) An operator shall collect a tax on the sale of each taxable meal at the rate of nine percent of each full dollar of the total charge and on each sale for less than one…

§ 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax (a) Each operator shall state the amount of tax to each occupant and each purchaser of a taxable meal and alcoholic beverage, and shall charge the tax for each rental, meal, or beverage, an…

§ 9243. Returns and payment (a) Where the meals and rooms tax liability under this chapter for the immediately preceding full calendar year has been, or would have been in cases when the business was not operating for the entire year, $500.00 or less, the gross receipts taxes imp…

§ 9244. Optional dates; extensions The Commissioner may, upon written request and for good cause shown, authorize an operator whose books and records are not kept on a calendar month basis or whose hotel or establishment for the sale of taxable meals is operated only during certa…

§ 9245. Overpayment; refunds (a) Upon application by an operator, if the Commissioner determines that any tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the same shall be credited by the Commissioner on any taxe…

§ 9247. Hospital and medical service corporations and credit unions Notwithstanding 8 V.S.A. §§ 4518, 4590, and 30901, hospital service corporations, medical service corporations, and credit unions shall be subject to the meals and rooms tax. The statutory purpose of the remainin…

§ 9248. Informational reporting The Department of Taxes may collect information on operators from persons providing an internet platform for the short-term rental of property for occupancy in this State. The information collected shall include any information the Commissioner req…

§ 9271. Licenses required Each operator prior to commencing business shall register with the Commissioner each place of business within the State where he or she operates a hotel or sells taxable meals or alcoholic beverages; provided, however, that an operator who sells taxable …

§ 9272. Suspension and revocation of licenses; appeal (a) The Commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue or renew any such registration for failure to comply with the provisions of this chapter or with all pert…

§ 9273. Assessment of additional tax (a) If any operator shall fail to make a return as herein required, the Commissioner may make an estimate of the tax liability of the operator from any information he or she may obtain and, according to such estimate so made by him or her, ass…

§ 9274. Petition for reconsideration Any operator against whom an assessment shall be made by the Commissioner under the provisions of subsection 9272(e) or section 9273 of this title, and any person aggrieved by the refusal of the Commissioner to make a refund requested under se…

§ 9275. Appeals Any person aggrieved by the decision of the Commissioner upon petition provided for in section 9274 of this title may, within 30 days after notice thereof from the Commissioner, appeal to the Superior Court of any county in which the person has a place of business…

§ 9276. Hearings (a) The Commissioner may conduct hearings, administer oaths to, and examine under oath any person, including the operator, relative to the business of the operator, in respect to any matter incident to the administration of this chapter. The provisions of this ch…

§ 9279. Violations (a) Failure to file; failure to collect; failure to remit. An operator who knowingly fails to file a return, fails to collect a tax, or fails to remit a tax required under this chapter shall be imprisoned not more than one year or fined not more than $1,000.00,…

§ 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 wit…

§ 9281. Taxes as property lien If any operator required to pay and transmit a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in …

§ 9282. Short-term rental operators (a) A short-term rental operator shall post the corresponding meals and rooms tax account number on any advertisement for the short-term rental. (b) The Department shall disseminate the information packet prepared by the Department of Health pu…

§ 9301. Imposition; short-term rental impact surcharge (a) An operator shall collect a surcharge of three percent of the rent of each occupancy that is a short-term rental. As used in this subchapter, “short-term rental” means a furnished house, condominium, or other dwelling roo…