32 V.S.A. § 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 requires,
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. (