Code of Vermont Rules › Agency 10 - AGENCY OF ADMINISTRATION › Sub-Agency 060 - DEPARTMENT OF TAXES › Chapter 023 - MEALS AND ROOMS TAX REGULATIONS › Section 10 060 023 - MEALS AND ROOMS TAX REGULATIONS

Current through June, 2024
REG. SEC.
1.9202
STATUTORY PROVISIONS; DEFINITIONS
REG. SEC.
1.9203
STATUTORY PROVISIONS; RECORDS, INSPECTION
REG. SEC.
1.9242
STATUTORY PROVISIONS; COLLECTION OF MEALS AND ROOMS TAX BY
				  OPERATOR AND IMPOSITION OF GROSS RECEIPTS TAX
REG. SEC.
1.9245
STATUTORY PROVISIONS; OVERPAYMENT; REFUNDS
REG. SEC.
1.9271
STATUTORY PROVISIONS; LICENSES REQUIRED
REG. SEC.
1.9202
STATUTORY PROVISIONS; DEFINITIONS
Reg. § 1.9202(3)-1 "Hotel" Defined.
Vermont law broadly defines a hotel as "an establishment that
				  holds itself out to the public by offering sleeping accommodations for a
				  consideration, whether or not the major portion of its operating receipts is
				  derived therefrom and whether or not the sleeping accommodations are offered to
				  the public by the owner or proprietor or lessee, sublessee, mortgagee,
				  licensee, or any other person or the agent of any of the foregoing. The term
				  includes inns, motels, tourist homes and cabins, ski dormitories, ski lodges,
				  lodging homes, rooming houses, furnished-room houses, boarding houses, and
				  private clubs, as well as any building or structure or part thereof to the
				  extent to which any such building or structure or part thereof in fact is held
				  out to the public by offering sleeping accommodations for a consideration"
				  including a furnished house, condominium, or other dwelling room or
				  self-contained dwelling unit rented to the transient, traveling, or vacationing
				  public for a period of fewer than 30 consecutive days and for more than 14 days
				  per calendar year.
Hotel accommodations are subject to the Vermont Meals and
				  Rooms tax.
Reg. § 1.9202(3)-2 Examples.
The following lists are non-exclusive:
A. Hotel accommodations subject to the tax:
1. Sleeping accommodations offered to the
				public for a consideration on premises operated by a private person, entity,
				institution or organization, when the rental of such accommodations totals
				fifteen (15) or more days in any one year. Note that the hotel may offer its
				accommodations to a smaller consumer market than the entire population. For
				example, a bunk house operated by a ski club is a hotel and rentals of sleeping
				accommodations, by both members and non-members, are taxable.
2. Rentals of sleeping accommodations
				provided by or to an entity organized pursuant to Section 501(c)(3) of the
				Internal Revenue Code on premises other than premises owned and operated by the
				501(c)(3) entity and used exclusively in furtherance of an exempt purpose. 32
				V.S.A. § 9202.(3)(C). For example, members of a charitable organization
				that sponsors a conference at a public hotel and convention center must pay the
				rooms tax on their rentals of accommodations and meeting rooms, even if the
				conference is in furtherance of the organization's charitable
				purposes.
3. Rentals of sleeping
				accommodations in a campground that offers such accommodations to the public
				for a consideration. The term "sleeping accommodations" includes cabins, tents
				or other structures that may be used by occupants for sleeping purposes. It
				does not include bare land or land and recreational vehicle hookup.
4. Sleeping accommodations offered to the
				public for a consideration by owners or operators of real property, including
				private residential dwellings, where the occupants are not permanent residents
				and the property is rented for fifteen (15) days or more in a calendar year.
				For example, the rental of a residential dwelling, though typically occupied by
				its owners, is subject to the tax when the dwelling is rented to occupants for
				a total of fifteen (15) days or more during a year, and the occupant does not
				qualify as a permanent resident. See 32 V.S.A. § 9202.(7) (definition of
				permanent resident); Reg. § 1.9202(7).