Business Taxes - Local Option

Local Option Tax Charts

6% State Plus 1% Local Option Sales Tax Chart
9% State Plus 1% Local Option Meals & Rooms Tax Chart
10% State Plus 1% Local Option Alcoholic Beverage Tax Chart

Local Option Sales Tax

The following Vermont jurisdictions have a 1% Local Option Sales Tax:

Burlington
Dover
Killington
Manchester
Middlebury
Rutland Town
South Burlington
Stratton
Williston
Winhall
Wilmington (Effective July 1, 2012)

- Sales and Use Tax Rate Table - updated 06/01/2012

The Vermont Department of Taxes administers and collects the Local Option Sales Tax for these jurisdictions. Any vendor with a Vermont Sales and Use Tax certificate of authority is required to collect the Local Option Sales Tax. No additional registration with the Department of Taxes is necessary. Vendors should report their Local Option Sales Tax collected on their Vermont Sales and Use Tax Return. For more information on local option sales tax, see Technical Bulletin 37. 

Local Option Meals Tax

The following jurisdictions have a 1% Local Option Meals and Alcoholic Beverages Tax:

Brattleboro
Dover
Killington
Manchester
Middlebury
Rutland Town  
South Burlington
Stratton
Stowe
Williston
Winhall
Wilmington (Effective July 1, 2012)

The Vermont Department of Taxes administers and collects the Local Option Meals Tax for these jurisdictions. Any vendor with a Vermont Meals and Rooms Tax certificate of authority is required to collect the Local Option Meals and Alcoholic Beverages Tax. No additional registration with the Department of Taxes is necessary. Vendors report their Local Option Meals Tax collected on their Vermont Meals and Rooms Tax Return.

For more information on local option meals tax, see Technical Bulletin 25.  While the title indicates Williston Local Option Tax, the information applies to the local option meals tax for all jurisdictions.

Local Option Rooms Tax

The following jurisdictions have a 1% Local Option Rooms Tax:

Manchester
Brattleboro
Dover
Killington
Middlebury
Rutland Town
South Burlington
Stratton
Stowe
Williston
Winhall
Wilmington (Effective July 1, 2012)

The Vermont Department of Taxes administers and collects the Local Option Rooms Tax for these jurisdictions. Any vendor with a Vermont Meals and Rooms Tax certificate of authority is required to collect the Local Option Rooms Tax. No additional registration with the Department of Taxes is necessary. Vendors report their Local Option Rooms Tax collected on their Vermont Meals and Rooms Tax Return. .

For more information on Local Option Rooms Tax, see Technical Bulletin 25.  While the title indicates Williston Local Option Tax, the information applies to the Local Option Rooms Tax for all jurisdictions.

NOTE:  The cities of Burlington and Rutland impose their own meals, entertainment and lodging tax as authorized by their city charters. They administer and collect the taxes. If you have a business in Burlington or Rutland City, you need to contact the city for information how to pay and remit the tax.

Contact:  
City of Burlington 802.865.7011
         City of Rutland 802.773.1800 or http:rutland.govoffice.com

More Information:
- Application for Local Option Account
- Business Types
- Federal Small Business / Self-Employment Info
- Interest Rates
- List of Major Vermont Taxes
- Local Option Taxes
- Regulations
- Streamlined Sales Tax
- Tax Charts
- Tax Credits
- Technical Bulletins
- Transient Vendors
- Voluntary Disclosure
- Withholding Information

Need Assistance?

Taxpayer Services
802.828.2551


Form Orders via E-mail: taxforms@state.vt.us