Town of Elmore, Vermont

Elmore's listers are scheduling meetings for tax grievances on Monday, June 21, 2021. To arrange for a meeting please call 1-802-888-2637. The official notice is posted here.

Correction: This letter is a correction to the letter you received on May 17, 2021, which incorrectly indicated that Elmore was adopting a Meals and Rooms Local option Tax.

The Town of Elmore has adopted a 1.0% local option rooms tax which will begin on July 1, 2021. The local option tax will apply to all lodging, and rentals in Elmore that are currently subject to Vermont Rooms Tax. The local option tax is in addition to the State rooms tax rate of 9.0%. All exemptions that apply to the State rooms tax will also apply to the local option tax.

When Local Option Tax Applies
If your business rents rooms or residences and other items subject to the rooms tax in an Elmore location, you must also collect and remit the 1.0% Elmore local option tax.

Examples:
1.    A homeowner in Elmore rents a room for a weekend to a patron. The room rate is subject to the local option tax.
2.    A hotel in Elmore rents a room to a customer. The charge is subject to the local option tax.
3.    A room is rented from an individual or business using a third-party website to advertise the availability. The website collects the money and pays you. You are not responsible for paying the local option tax. The third-party website is the responsible party because they received the payment directly.

Filing Returns and Remitting Tax
Local option rooms tax is reported on Form, MRT-441, Vermont Meals and Rooms Tax Return. When you e-file your return for the period beginning July 1, 2021, you will report the local option rooms tax you have collected for Elmore in the local option tax section of your return.

Vermont Municipalities with a Local Option Tax
As of July 1, 2021, the 22 municipalities in the state of Vermont which will have a local option meals and rooms tax are: Barre City, Brandon, Brattleboro, Colchester, Dover, Elmore (rooms only), Hartford, Killington, Manchester, Middlebury, Montpelier, Rutland Town, St. Albans Town, St. Albans City, South Burlington, Stowe, Stratton, Williston, Wilmington, Winhall, Woodstock, and Winooski.

You can find additional information about local option taxes by visiting our website at tax.vermont.gov/business/lot or by contacting the Business Tax Section using the contact information shown below.

Sincerely,

Vermont Department of Taxes
Taxpayer Services Division
Business Tax Section
Phone: (802)828-2551
Fax: (802)828-5787
Email: tax.business@vermont.gov

The 2020 Town Report is available for viewing online!