Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9241 (2026)

Imposition of tax

✓ current as of May 2026

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Subchapter 002 : IMPOSITION AND COLLECTION OF TAX

(Cite as: 32 V.S.A. § 9241)

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

$0.01-0.11	$0.01
0.12-0.22	0.02
0.23-0.33	0.03
0.34-0.44	0.04
0.45-0.55	0.05
0.56-0.66	0.06
0.67-0.77	0.07
0.78-0.88	0.08
0.89-1.00	0.09

(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:

$0.01-0.14	$0.01
0.15-0.24	0.02
0.25-0.34	0.03
0.35-0.44	0.04
0.45-0.54	0.05
0.55-0.64	0.06
0.65-0.74	0.07
0.75-0.84	0.08
0.85-0.94	0.09
0.95-1.00	0.10

(Added 1959, No. 217, § 6; amended 1963, No. 227, § 2; 1967; 1963, No. 346 (Adj. Sess.), § 1, eff. April 1, 1968; 1969, No. 144, § 16; 1983, No. 144 (Adj. Sess.), § 1, eff. June 1, 1984; 1989, No. 51; § 51b, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 294, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 16, eff. May 31, 1990; 1991, No. 32, § 18, eff. June 1, 1991; 1991, No. 32, § 20, eff. July 1, 1993; 1997, No. 60, § 69.)

Notes of Decisions

Cited in 5 cases, 1973–2013 · leading case: In re Williston Inn Grp., 2008 VT 47 (Vt. 2008).

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In re Williston Inn Grp., 2008 VT 47 (Vt. 2008). “32 V.S.A. § 9241(a). The tax is not due, however, when the occupant is a “permanent resident” of the hotel.”

Square 345 Ltd. P'ship v. Dist. of Columbia, 927 A.2d 1020 (D.C. 2007). “The question presented before the Supreme Court of Vermont was whether “booking fees” were subject to the provisions of 32 V.S.A. § 9241, which in pertinent part imposes a Meals and Room Tax of six percent of the rent of each occupancy.”

Travia's Inc., & Mellion, 2013 VT 62 (Vt. 2013). “32 V.S.A. § 9241 (imposition of tax); id.”

Quero v. Vermont State Tax Dep't, 306 A.2d 684 (Vt. 1973). · cites it 3× “32 V.S.A. § 9241, at all times pertinent, reads, in part, as follows: “§ 9241.”

Bedford v. Vermont Dep't of Taxes, 505 A.2d 658 (Vt. 1985). “The more difficult question for our consideration is whether the sums retained as booking fees or as forfeitures of the cancellation deposits are subject to the provisions of 32 V.S.A. § 9241. That statute states in part: “A tax of six percent of the rent of each occupancy .”

— Vt. Stat. Ann. tit. 32, § 9241(a) — 1 case

In re Williston Inn Grp., 2008 VT 47 (Vt. 2008). “32 V.S.A. § 9241(a). The tax is not due, however, when the occupant is a “permanent resident” of the hotel.”

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