reglab/housing_qa huggingface dataset:
32 V.S.A. § 9272
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9272. Suspension and revocation of licenses; appeal

§ 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 pertinent rules and regulations of the Commissioner promulgated hereunder.(b) Any operator aggrieved by such suspension, revocation, or refusal may appeal therefrom to any superior judge within 10 days after written notice of such suspension, revocation, or refusal has been mailed or delivered to him or her. Such Superior judge or another Superior judge designated by the administrative judge shall hear such appeal forthwith.(c) If such appealing operator files with the Superior judge to whom he or she appeals a bond running to the State with a surety company authorized to do business in this State as surety in such sum as the Superior judge shall fix, conditioned upon the payment of all taxes due under this chapter and to become due during the pendency of such appeal, then during the pendency of any such appeal to the Superior judge, the suspension or revocation so appealed from shall be inoperative.(d) In the case of an appeal from the refusal of the Commissioner to issue or renew a registration, the Commissioner shall issue or renew such registration during the pendency of the appeal if the aforesaid bond is given.(e) Upon suspension or revocation, or in case of an unlicensed business, the Commissioner may cause to be posted, at every public entrance of the operator's premises, a notice identifying the operator and the location and informing the public that the operator has no license or the license has been suspended or revoked, as the case may be, and that no rooms may be offered to the public for occupancy for a consideration or taxable meals or alcoholic beverages sold at that location as those terms are defined in this chapter. No person shall cover or deface the posted notice, and the posted notice shall not be removed until the license is reinstated or a new license issued for the location, or removal is otherwise authorized by the Commissioner. Whoever violates the terms of this subsection shall be assessed a penalty of $500.00. The Commissioner shall give notice of such assessment and make demand for payment. (Added 1959, No. 217, § 5; amended 1979, No. 181 (Adj. Sess.), § 20; 1991, No. 186 (Adj. Sess.), § 40, eff. May 7, 1992; 1995, No. 29, § 20, eff. April 14, 1995; 1997, No. 50, § 26, eff. June 26, 1997.)
32 V.S.A. § 9274
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9274. Petition for reconsideration

§ 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 section 9245 of this title, may petition for a reconsideration within 60 days after notice shall have been given such person as provided in this chapter. If a petition for reconsideration is not filed within the 60-day period, the amount of the assessment or the refusal to refund becomes final at the expiration thereof as to law and fact. If a petition for a reconsideration is filed within the 60-day period, the Commissioner shall reconsider the assessment or the refusal and if the petitioner so requested in his  or her petition, shall grant said petitioner an oral hearing and shall give the petitioner 10 days' notice of the time and places thereof. For a cause shown, the Commissioner may extend the time for filing such petition. If appeal is not taken as provided in section 9275 of this title, the assessment or the refusal to refund upon reconsideration becomes final as to law and fact at the expiration of the 60-day period therein allowed for taking of appeals. The remedies provided by this section and section 9275 of this title, shall be the exclusive remedies of a taxpayer for contesting an assessment under sections 9272 and 9273 of this title and denial of a refund under section 9245 of this title. (Added 1959, No. 217, § 12; amended 1975, No. 154 (Adj. Sess.), § 7, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 33; 1989, No. 222 (Adj. Sess.), § 36; 1991, No. 186 (Adj. Sess.), § 42, eff. May 7, 1992.)
32 V.S.A. § 9275
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9275. Appeals

§ 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 subject to this chapter. Such appeals shall be preferred cases for hearing on the docket. The court may grant such relief as may be equitable and may order the State Treasurer to pay to the aggrieved taxpayer the amount of such relief with interest at the rate established pursuant to section 3108 of this title. Upon all such appeals that are denied, costs may be taxed against the appellant at the discretion of the court but no costs shall be taxed against the State. (Added 1959, No. 271, § 13; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1991, No. 186 (Adj. Sess.), § 21, eff. May 7, 1992; 1997, No. 50, § 27, eff. June 26, 1997; 1997, No. 161 (Adj. Sess.), § 23, eff. Jan. 1, 1998; 2019, No. 51, § 13, eff. June 10, 2019.)
32 V.S.A. § 9276
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9276. Hearings

§ 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 chapter shall also apply to any person who the Commissioner has reason to believe is liable for payment of the tax under this chapter.(b) The Commissioner shall have the power to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts or documents of any operator or of any person the Commissioner has reason to believe is liable for the payment of the tax under this chapter or of any person believed to have information pertinent to any matter under investigation by the Commissioner at any hearing held pursuant to the provisions of this chapter. The fees of witnesses required to attend any such hearing shall be the same as those allowed the witnesses appearing in the Superior Court but no fees shall be payable to a witness charged with a meals and rooms tax liability. Such fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this chapter.(c) Any examination under oath conducted by the Commissioner may, in his or her discretion, be reduced to writing and wilful false testimony therein shall be deemed perjury and be punishable as such.(d) [Repealed.]  (Added 1959, No. 217, § 14; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 230 (Adj. Sess.) § 17(8).)
32 V.S.A. § 9279
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9279. Violations

§ 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, or both.(b) Failure to file; failure to collect; failure to remit in excess of $500.00. An operator who with intent to evade a tax liability fails to file a return, fails to collect a tax or fails to remit a tax required under this chapter shall, if the amount collected or required to be collected is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.(c) False or fraudulent return. An operator who knowingly makes, signs, verifies, or files with the Commissioner a false or fraudulent return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. An operator who with intent to evade a tax liability makes, signs, verifies, or files with the Commissioner a false or fraudulent return shall, if the amount of tax evaded is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.(d) Any operator who knowingly violates the provisions of this chapter or regulations promulgated by the Commissioner under this chapter relative to the tax on meals, alcoholic beverages, and rooms shall be guilty of a misdemeanor and upon conviction for a first offense shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, such fine and imprisonment in the discretion of the Court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or be imprisoned for not more than six months, or both, such fine and imprisonment in the discretion of the Court.(e) For the purpose of this section, every operator required to obtain a license under section 9271 of this title who is engaged in any business for which registration is required under section 9271 of this title without being the holder of a currently valid registration license, shall commit a separate offense for each calendar week or part thereof during which he or she shall be so engaged. (Added 1959, No. 217, § 18; amended 1963, No. 227, § 5; 1987, No. 48, § 10; 1991, No. 186 (Adj. Sess.), § 23, eff. May 7, 1992.)
32 V.S.A. § 9281
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9281. Taxes as property lien

§ 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 addition thereto, shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to such operator. Such lien shall arise at the time demand is made by the Commissioner of Taxes and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien for taxes withheld under the withholding provisions of the Vermont income tax law, as provided under section 5895 of this title, and notice of such lien shall be recorded as is provided in that section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the aforesaid tax liens. (Added 1959, No. 217, § 22; amended 1963, No. 227, § 7.)
32 V.S.A. § 9282
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 225 - Meals and Rooms Tax|§ 9282. Short-term rental operators

§ 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 pursuant to 18 V.S.A. § 4468 to a short-term rental operator when the operator first registers a unit. The operator of a unit registered prior to July 1, 2018 shall receive an information packet from the Department prior to July 1, 2019. (Added 2018, No. 10 (Sp. Sess.), § 2.)
32 V.S.A. § 9530
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 230 - Tax on Transferors of Nursing Homes|§ 9530. Definitions

§ 9530. Definitions|The following definitions shall apply throughout this chapter unless the context requires otherwise:  (1) "Commissioner" means the Commissioner of Vermont Health Access. (2) [Deleted.] (3) "Nursing home" means an institution, as defined in 33 V.S.A. § 7102(7), required to be licensed pursuant to 33 V.S.A. § 7103. (4) "Owner" means any natural person, association, trust, or corporation with an ownership interest in a nursing home. (5) "Secretary" means the Secretary of Human Services. (6) "Selling price" means the amount of the full actual consideration for the transfer, paid or to be paid, including the amount of any liens or encumbrances existing before the transfer and not removed. (7) "Transfer" means every sale or change of ownership of a Vermont nursing home, owned by the transferor during the entire 12-year period immediately preceding the change in ownership and providing services to the state under a contract during the entire period, after which transfer the home will continue in operation. A transfer includes all changes in ownership whether effected by the transfer of stock, shares, or assets, with the following exceptions:  (A) the sale of stock or shares in a publicly traded corporation; or (B) the sale of stock or shares made solely as a method of financing (not as a method of transferring management or control) when the number of shares transferred does not exceed 25 percent of the total number of shares in any one class of stock; or (C) a change of ownership between related parties other than family members; or (D) a change of ownership between family members for less than full and reasonable consideration; or (E) such other transactions that the Commissioner may determine not to constitute a true change of ownership.  (8)(A) "Family member" means spouses, parents, grandparents, children, grandchildren, siblings, aunts, uncles, nieces, nephews, or the spouse of such person.  (B) "Related party" means a person that is directly or indirectly under common ownership or control or related by other business association; or an entity in which an individual who directly or indirectly receives or expects to receive compensation in any form is also an owner, partner, officer, director, key employee of, or lender to the other entity.  (9) "Transferor" means the owner of a nursing home who by the transfer has been divested of an ownership interest in the home. (Added 1995, No. 14, § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 9, eff. May 22, 1996; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 65; 2009, No. 156 (Adj. Sess.), § I.32.)
32 V.S.A. § 9531
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 230 - Tax on Transferors of Nursing Homes|§ 9531. Tax on transferor of a nursing home

§ 9531. Tax on transferor of a nursing home|A tax is hereby imposed upon the transferor of any nursing home located in this State. The tax shall be eight percent of the selling price. (Added 1995, No. 14, § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 10, eff. May 22, 1996.)
32 V.S.A. § 9533
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 230 - Tax on Transferors of Nursing Homes|§ 9533. Tax liability, payment, and acknowledgement

§ 9533. Tax liability, payment, and acknowledgement|(a) The tax imposed by this chapter is the sole liability of the transferor and shall conclusively be presumed to have been paid by the transferor only.(b) The tax shall be paid by the transferor to the Department of Vermont Health Access within 10 days after the date of the transfer, accompanied by the nursing home transferor tax form prescribed by the Commissioner.(c) A nursing home transferor tax return filing shall not be required for changes in nursing home ownership that are not transfers as defined in subdivision 9530(7) of this chapter.(d) Notwithstanding anything to the contrary in 1 V.S.A. § 317 and 32 V.S.A. § 3102, tax return filings made pursuant to this chapter shall be public information, subject to disclosure pursuant to 1 V.S.A. § 316.(e) Upon the receipt of the full amount of the tax, the Commissioner shall deposit receipts from the transferor tax into the General Fund. (Added 1995, No. 14, § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 12, eff. May 22, 1996; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 66; 2009, No. 156 (Adj. Sess.), § I.33; 2019, No. 6, § 71, eff. April 22, 2019.)
32 V.S.A. § 9534
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 230 - Tax on Transferors of Nursing Homes|§ 9534. Implementing rules

§ 9534. Implementing rules|The Secretary may adopt rules necessary to implement the provisions of this chapter. (Added 1995, No. 14, § 5, eff. April 12, 1995.)
32 V.S.A. § 9535
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 230 - Tax on Transferors of Nursing Homes|§ 9535. Review and appeals

§ 9535. Review and appeals|(a) At any time before, or within 10 days after the date of a transfer of a nursing home, a transferor may request from the Commissioner a determination of the transferor's liability to pay or the amount of the nursing home transfer tax due. The Commissioner shall render a decision within 30 days of the receipt of all information that the Commissioner deems necessary to make a determination.(b) Within 30 days of the date of issuance of the Commissioner's determination, a transferor aggrieved by that determination may request review by the Secretary or the Secretary's designee. This review shall not be subject to the provisions of 3 V.S.A. chapter 25. (Added 1995, No. 14, § 5, eff. April 12, 1995; amended 2005, No. 174 (Adj. Sess.), § 67; 2009, No. 156 (Adj. Sess.), § I.34.)
32 V.S.A. § 9602
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9602. Tax on transfer of title to property

§ 9602. Tax on transfer of title to property|A tax is hereby imposed upon the transfer by deed of title to property located in this State, or a transfer or acquisition of a controlling interest in any person with title to property in this State. The amount of the tax equals one and one-quarter percent of the value of the property transferred, or $1.00, whichever is greater, except as follows:  (1) with respect to the transfer of property to be used for the principal residence of the transferee: the tax shall be imposed at the rate of five-tenths of one percent of the first $100,000.00 in value of the property transferred and at the rate of one and one-quarter percent of the value of the property transferred in excess of $100,000.00; except that no tax shall be imposed on the first $110,000.00 in value of the property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or which the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase and tax at the rate of one and one-quarter percent shall be imposed on the value of that property in excess of $110,000.00. (2) [Repealed.] (3) with respect to the transfer to a housing cooperative organized under 11 V.S.A. chapter 7 and whose sole purpose is to provide principal residences for all of its members or shareholders, or to an affordable housing cooperative under 11 V.S.A. chapter 14, of property to be used as the principal residence of a member or shareholder, the tax shall be imposed in the amount of five-tenths of one percent of the first $100,000.00 in value of the residence transferred and at the rate of one and one-quarter percent of the value of the residence transferred in excess of $100,000.00; provided that the homesite leased by the cooperative is used exclusively as the principal residence of a member or shareholder. If the transferee ceases to be an eligible cooperative at any time during the six years following the date of transfer, the transferee shall then become obligated to pay any reduction in property transfer tax provided under this subdivision, and the obligation to pay the additional tax shall also run with the land. (Added 1967, No. 146, § 1; amended by 1969, No. 144, § 6; 1987, No. 200 (Adj. Sess.), § 2; 1993, No. 49, § 16,; 1997, No. 50, §§ 6, 43; 1999, No. 62, § 272; 2005, No. 75, § 5; 2007, No. 176 (Adj. Sess.), § 14; 2011, No. 45, § 33; 2019, No. 71, § 10.)
32 V.S.A. § 9602a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9602a. Clean water surcharge

§ 9602a. Clean water surcharge|There shall be a surcharge of 0.2 percent on the value of property subject to the property transfer tax under section 9602 of this title, except that there shall be no surcharge on the first $100,000.00 in value of property to be used for the principal residence of the transferee or the first $200,000.00 in value of property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or which the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase. The surcharge shall be in addition to any tax assessed under section 9602 of this title. The surcharge assessed under this section shall be paid, collected, and enforced under this chapter in the same manner as the tax assessed under section 9602 of this title. The Commissioner shall deposit the surcharge collected under this section in the Clean Water Fund under 10 V.S.A. § 1388, except for the first $1,000,000.00 of revenue generated by the surcharge, which shall be deposited in the Vermont Housing and Conservation Trust Fund created in 10 V.S.A. § 312. (Added 2015, No. 64, § 38, eff. June 16, 2015; amended 2017, No. 85, § I.9.)
32 V.S.A. § 9602a
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9602a. Clean water surcharge

§ 9602a. Clean water surcharge|There shall be a surcharge of 0.04 percent on the value of property subject to the property transfer tax under section 9602 of this title, except that there shall be no surcharge on the first $100,000.00 in value of property to be used for the principal residence of the transferee or the first $200,000.00 in value of property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or which the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase. The surcharge shall be in addition to any tax assessed under section 9602 of this title. The surcharge assessed under this section shall be paid, collected, and enforced under this chapter in the same manner as the tax assessed under section 9602 of this title. The Commissioner shall deposit the surcharge collected under this section in the Vermont Housing and Conservation Trust Fund created in 10 V.S.A. § 312. (Added 2015, No. 64, § 38, eff. June 16, 2015; amended 2017, No. 85, § I.9; 2017, No. 85, § I.10, eff. July 1, 2027; repealed on July 1, 2039 by 2017, No. 85, § I.11(a)(5).)
32 V.S.A. § 9604
2021 Vermont Statutes|Title 32 - Taxation and Finance|Chapter 231 - Property Transfer Tax|§ 9604. Liability for tax

§ 9604. Liability for tax|The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 144, § 8, eff. June 1, 1969.)