# 32 V.S.A. § 9241: Imposition of tax

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9241

## Section

- **Citation:** 32 V.S.A. § 9241
- **Heading:** Imposition of tax
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 225 / Section 9241

## Text

(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 dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:

(c) An operator shall collect a tax on each sale of alcoholic beverages at the rate of 10 percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:

## Nearby sections

- [32 V.S.A. § 9201 § 9201. Statutory purposes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9201.md)
- [32 V.S.A. § 9202 § 9202. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9202.md)
- [32 V.S.A. § 9203 § 9203. Records; inspection](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9203.md)
- [32 V.S.A. § 9206 § 9206. Notices](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9206.md)
- [32 V.S.A. § 9241 § 9241. Imposition of tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9241.md)
- [32 V.S.A. § 9242 § 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9242.md)
- [32 V.S.A. § 9243 § 9243. Returns and payment](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9243.md)
- [32 V.S.A. § 9244 § 9244. Optional dates; extensions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9244.md)
- [32 V.S.A. § 9245 § 9245. Overpayment; refunds](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9245.md)
- [32 V.S.A. § 9247 § 9247. Hospital and medical service corporations and credit unions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9247.md)
- [32 V.S.A. § 9248 § 9248. Informational reporting](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9248.md)
- [32 V.S.A. § 9271 § 9271. Licenses required](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9271.md)
- [32 V.S.A. § 9272 § 9272. Suspension and revocation of licenses; appeal](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9272.md)
- [32 V.S.A. § 9273 § 9273. Assessment of additional tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9273.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9241. Check the current official text before relying on it. Not legal advice.