32 V.S.A. § 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
(