reglab/housing_qa huggingface dataset:
32 V.S.A. § 8916
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8916. Bonds

§ 8916. Bonds|(a) When the Commissioner deems it necessary to protect the revenues to be obtained under this chapter, he or she may require a rental company to file with him or her a bond issued by a surety company authorized to transact business in this State and approved by the Commissioner of Financial Regulation of this State as to solvency and responsibility, in an amount fixed by the Commissioner, but not to exceed the total potential liability of such person, to secure the payment of any tax or penalties or interest due or which may become due from a rental company under this chapter. In the event that the Commissioner determines that such person is to file a bond, he or she shall give notice to him or her to that effect, specifying the amount of the bond required. That person shall file a bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner, or cash in such amount as he or she may prescribe may be deposited, which shall be kept in the custody of the State Treasurer who may at any time upon instructions from the Commissioner without notice to the depositor apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by him or her at public or private sale without notice to the depositor thereof.(b) The total amount of the bond required of a rental company may be fixed by the Commissioner and may be increased or decreased by him or her at any time subject to the limitations imposed by this section.(c) If the liability upon a bond filed by a rental company with the Commissioner becomes discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the Commissioner any surety on a bond has become unsatisfactory or unacceptable, the Commissioner shall require the rental company to file a new bond with satisfactory sureties in the same amount and, upon failure to do so, the Commissioner shall forthwith suspend the right to operate a motor vehicle in this State.(d) If a rental company fails or refuses to increase the amount of a bond or file a bond as required by the Commissioner within 15 days after notice mailed to him or her, his or her right to operate a motor vehicle in this State shall be suspended forthwith. (Added 1983, No. 251 (Adj. Sess.), § 10, eff. Jan. 1, 1985; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012.)
32 V.S.A. § 8917
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8917. Bonds; discharge

§ 8917. Bonds; discharge|Any surety on a bond furnished by a rental company shall be discharged from any liability to the State accruing on the bond after expiration of 60 days from the date the surety shall have filed with the Commissioner a written request to be released and discharged, but the surety shall not be released or discharged from liability already accrued or which shall accrue before the expiration of the 60-day period. The Commissioner, upon receipt of such a request, shall promptly notify by mail the rental company who furnished the bond. Unless the rental company, prior to the expiration of the 60-day period, files a new bond satisfactory to the Commissioner, the Commissioner shall suspend his or her right to operate a motor vehicle in this State. (Added 1983, No. 251 (Adj. Sess.), § 11, eff. Jan. 1, 1985.)
32 V.S.A. § 8918
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8918. Records

§ 8918. Records|(a) Each rental company shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner which are reasonably necessary to substantiate the reports required by subsection 8905(d) of this title.(b) The Commissioner or his or her agents may examine the books and records of any rental company during the usual business hours of the day to verify the truth and accuracy of any statement, report, or return or to determine if the tax imposed by this chapter has been paid. (Added 1983, No. 251 (Adj. Sess.), § 12, eff. Jan. 1, 1985.)
32 V.S.A. § 8919
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8919. Additional assessments

§ 8919. Additional assessments|(a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a rental company is accurate, after investigating and finding such inaccuracy, he or she may make an additional assessment of taxes due from such rental company based upon his or her investigation. A penalty equal to 10 percent and interest at the rate of one and one-half percent per month shall be payable on the additional assessment, with interest computed from the date the tax payment was due. The Commissioner shall give notice by mail to the rental company of the additional assessment, penalty, and interest and shall designate the error or reason for such assessment. Payment shall be due within 30 days of the date of mailing the notice.(b) When no report or payment of tax has been made as required by subsection 8905(d) of this title, or when a willfully false or fraudulent report has been filed, the tax may be assessed at any time; in all other cases, no assessment of additional tax, and the mailing of notice thereof, shall be made after the expiration of three years from the date of filing a report. (Added 1983, No. 251 (Adj. Sess.), § 13, eff. Jan. 1, 1985.)
32 V.S.A. § 8920
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8920. Interest; penalties

§ 8920. Interest; penalties|(a) Any person who fails to file a report when due shall pay a fee of $10.00 as partial compensation for the added administrative costs.(b) In addition to the fee prescribed in subsection (a), any person who fails to pay any tax when due shall pay in addition to the tax interest calculated at one and one-half percent per month on the tax from the due date, until paid. In addition, if the taxpayer fails to pay the tax liability in full within 30 days, a penalty equal to five percent of the outstanding tax liability for each month or portion thereof shall be paid; provided, however, that in no event shall the amount of the penalty imposed hereunder exceed 25 percent of the tax liability unpaid on the prescribed date of payment. The Commissioner may remit all or any part of the penalty if he or she is satisfied that the delay was excusable. (Added 1983, No. 251 (Adj. Sess.), § 14, eff. Jan. 1, 1985.)
32 V.S.A. § 8921
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8921. Assessments

§ 8921. Assessments|If a rental company neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to him or her, for the period for which the rental company failed to make the report, and shall assess the tax due from such rental company, adding to the amount thus determined a penalty of 50 percent thereof. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the rental company notice by mail of the assessment and payment shall be due within 15 days of the date of the mailing of the notice. (Added 1983, No. 251 (Adj. Sess.), § 15, eff. Jan. 1, 1985.)
32 V.S.A. § 8922
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8922. Assessment; hearing

§ 8922. Assessment; hearing|A rental company against whom assessment is made pursuant to section 8919 or 8920 of this title may appear in person or by counsel in the Office of the Commissioner within 15 days after the mailing to him or her of notice of the assessment then and there to show cause why the assessment is in error or to present any other facts or testimony that would bear on the amount of the assessment or the manner in which it was made. The hearing may be continued from time to time. If the rental company or his or her agent does not appear within the 15 days, the assessment shall become final. (Added 1983, No. 251 (Adj. Sess.), § 16, eff. Jan. 1, 1985.)
32 V.S.A. § 8923
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 219 - Motor Vehicle Purchase and Use Tax|§ 8923. License required

§ 8923. License required|(a) It is unlawful for any person to act as a rental company without being licensed as such.(b) On or before January 1 of each year, an applicant for a rental company license shall file with the Commissioner an application prepared and furnished by the Commissioner. The application shall not be under oath but shall contain a declaration that it is made under the penalties of perjury.(c) Upon receipt of an application in proper form and the other conditions and requirements of this chapter having been complied with the Commissioner may issue a license to an applicant which will remain in effect for one year or until such time as surrendered or revoked. (Added 1983, No. 251 (Adj. Sess.), § 17, eff. Jan. 1, 1985.)
32 V.S.A. § 9203
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9203. Records; inspection

§ 9203. Records; inspection|Each operator shall keep such separate books or records of his or her business in such reasonable form as the Commissioner may from time to time require by regulation and shall safely preserve the same for three years in such manner as to insure permanency and accessibility for inspection by the Commissioner and his or her authorized representatives. Such records shall be open for inspection by the Commissioner or his or her authorized representative at all reasonable times, and the Commissioner or his or her authorized representative may enter in or upon any premises where sleeping accommodations are rented or taxable meals are sold for the purpose of determining whether the provisions of this chapter are being obeyed and may examine the books, papers, records, and premises of any operator for the purpose of determining whether the taxes imposed by this chapter have been fully paid. (Added 1959, No. 217, § 19; amended 1975, No. 154 (Adj. Sess.), § 3, eff. date, see note below.)
32 V.S.A. § 9206
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9206. Notices

§ 9206. Notices|Any notice required to be given by the Commissioner pursuant to this chapter to any person may be served personally, or by sending the same by mail to the person for whom it is intended, addressed to such person at the address given in the last report filed by him or her pursuant to the provisions of this chapter, or if no report has been filed, then to the address of his or her last known abode; or in the case of other than an individual, to the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period which is determined under this chapter by the giving of notice by mail, shall commence to run from the date of mailing of the notice. (Added 1959, No. 217, § 15; amended 1979, No. 105 (Adj. Sess.), § 31.)
32 V.S.A. § 9241
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9241. Imposition of tax

§ 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.)
32 V.S.A. § 9242
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax

§ 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, and shall demand and collect the tax from such occupant or purchaser. The occupant or purchaser shall pay the tax to the operator and each operator shall be liable for the collection thereof.(b) No operator shall advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator or that it will not be added to the price of taxable meals or beverages, or the rent or that, if added, it or any part thereof will be refunded. However, an operator may advertise the price of a taxable meal or beverage, or the rent by stating the purchase price or rent charge with the words "plus tax," or "exclusive of tax," or "tax included." The operator shall maintain his or her records to show separately the charge for taxable meals, beverages, and rent and the amount of tax paid thereon, and the operator, if requested, shall furnish the purchaser or occupant with a statement of the charges made showing the tax separately computed thereof.(c) A tax of nine percent of the gross receipts from meals and occupancies and 10 percent of the gross receipts from alcoholic beverages, exclusive of taxes collected pursuant to section 9241 of this title, received from occupancy rentals, taxable meals, and alcoholic beverages by an operator, is hereby levied and imposed and shall be paid to the State by the operator as herein provided. Every person required to file a return under this chapter shall, at the time of filing the return, pay the Commissioner the taxes imposed by this chapter as well as all other monies collected by him or her under this chapter; provided, however, that every person who collects the taxes on taxable meals and alcoholic beverages according to the tax bracket schedules of section 9241 of this title shall be allowed to retain any amount lawfully collected by the person in excess of the tax imposed by this chapter as compensation for the keeping of prescribed records and the proper account and remitting of taxes. (Added 1959, No. 217, § 7; amended 1963, No. 227, § 3; 1964, No. 15 (Sp. Sess.), § 2, eff. April 1, 1964; 1967, No. 346 (Adj. Sess.), § 2, eff. April 1, 1968; 1971, No. 73, § 34, eff. April 16, 1971; 1983, No. 144 (Adj. Sess.), § 2, eff. June 1, 1984; 1989, No. 51, § 51c, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 295, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 17, eff. May 31, 1990; 1991, No. 32, § 19, eff. June 1, 1991; 1991, No. 32, § 21, eff. July 1, 1993; 1997, No. 60, § 70.)
32 V.S.A. § 9244
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9244. Optional dates; extensions

§ 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 certain seasons of the year to file returns at other times than those specified in section 9243 of this title and in lieu of such returns, but except in the case of seasonal hotels and eating establishments, no taxpayer shall be permitted to make less than four returns during a year. The Commissioner may, if he or she believes such action is necessary where collection of the tax may be in jeopardy, require an operator to file returns and pay taxes under this chapter at any time or from time to time. Except as to the time of filing and the period covered, all the provisions as to returns required by sections 9201, 9202, 9241-9243, 9271, and 9272 of this title shall be applicable to returns made under this section and a remittance for the tax due shall accompany any return filed under this section. The Commissioner may, on written application and for good cause shown, extend the time for making any return required by this chapter. (Added 1959, No. 217, § 9.)
32 V.S.A. § 9245
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9245. Overpayment; refunds

§ 9245. Overpayment; refunds|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 taxes then due from the operator under this chapter, and the balance shall be refunded to the operator or his or her successors, administrators, executors, or assigns, together with interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. That interest shall be computed from the latest of 45 days after the date the return was filed, 45 days after the date the return was due, including any extensions of time thereto, with respect to which the excess payment was made, or, if the taxpayer filed an amended return or otherwise requested a refund, 45 days after the date such amended return or request was filed. Provided, however, no such credit or refund shall be allowed after three years from the date the return was due. (Added 1959, No. 217, § 10; amended 1975, No. 154 (Adj. Sess.), § 5, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 32; 1983, No. 59, § 5, eff. April 22, 1983; 2015, No. 57, § 90, eff. June 11, 2015.)
32 V.S.A. § 9247
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9247. Hospital and medical service corporations and credit unions

§ 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 remaining exemptions in 8 V.S.A. § 4518 is to lower the cost of health services to Vermonters. The statutory purpose of the remaining exemptions in 8 V.S.A. § 4590 is to lower the cost of health services to Vermonters. The statutory purpose of the remaining exemptions in 8 V.S.A. § 30901 is to affirm the nonprofit, cooperative structure of credit unions. (Added 2013, No. 200 (Adj. Sess.), § 4.)
32 V.S.A. § 9248
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9248. Informational reporting

§ 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 shall require, and the name, address, and terms of the rental transactions of persons acting as operators through the Internet platform. The failure to provide information as required under this section shall subject the person operating the Internet platform to a fine of $5.00 for each instance of failure. The Commissioner is authorized to adopt rules and procedures to implement this section. (Added 2015, No. 134 (Adj. Sess.), § 21a, eff. July 1, 2017; amended 2019, No. 175 (Adj. Sess.), § 12, eff. Oct. 8, 2020.)
32 V.S.A. § 9271
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9271. Licenses required

§ 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 meals through a vending machine shall not be required to hold a license for each individual machine, and a booking agent shall not be required to hold a separate license for each property the rental of which it facilitates. Upon receipt of an application in such form and containing such information as the Commissioner may require for the proper administration of this chapter, the Commissioner shall issue without charge a license for each such place in such form as he or she may determine, attesting that such registration has been made. No person shall engage in serving taxable meals or alcoholic beverages or renting hotel rooms without the license provided in this section. The license shall be nonassignable and nontransferable and shall be surrendered to the Commissioner if the business is sold or transferred or if the registrant ceases to do business at the place named. (Added 1959, No. 217, § 4; amended 1971, No. 73, § 36, eff. April 16, 1971; 1981, No. 11; 1991, No. 186 (Adj. Sess.), § 20, eff. May 7, 1992; 2015, No. 57, § 89; 2019, No. 71, § 8; 2019, No. 131 (Adj. Sess.), § 297.)