Budget & Taxes (Fees & Licensing)

introduced · Vermont · Senate Jan 27, 2026

S 318: An act relating to casino gaming

This bill proposes to authorize up to two casino gaming operations in Vermont by requiring the Board of Liquor and Lottery to issue licenses for casinos. It establishes a 10% tax on a casino's adjusted gross receipts and sets a $5 million license fee (payable in full or installments), with applications requiring a $100,000 nonrefundable fee. The bill directly affects potential casino operators, the Board of Liquor and Lottery (which would oversee licensing and enforcement), and Vermont residents through potential tax revenue and local economic impacts. The legislation defines key terms like "casino" and "gaming operation" but focuses on the regulatory framework for licensing, taxation, and oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes 10% tax on casino gross receipts and $5M license fee, creating new state revenue streams directly impacting tax policy and budget95% confidence

Sub-Topics Fees & Licensing Revenue

Track

introduced · Vermont · Senate Jan 6, 2026

S 182: An act relating to animal cruelty violation forfeitures and the Animal Welfare Fund

This bill streamlines the process for transferring animals seized in cruelty cases to humane societies by requiring courts to immediately assign custody to approved organizations, with full ownership transfer. It adds a $50 surcharge on individuals convicted of animal cruelty, directing all such funds to the Animal Welfare Fund. The fund will then reimburse costs for caring for seized animals, including mandatory veterinary assessments within 72 hours of seizure. This directly affects animals in cruelty cases, local humane societies, and the state's fund management system.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $50 surcharge on animal cruelty convicts, directing funds to Animal Welfare Fund for reimbursing seizure care costs, directly funding a state program.90% confidence

Sub-Topics Fees & Licensing

Track

introduced · Vermont · Senate Jan 21, 2026

S 286: An act relating to a meals and rooms tax surcharge for school construction aid

This bill imposes a 2% surcharge on hotel room rentals, taxable meals, and alcoholic beverages in Vermont. Businesses selling these items must collect the surcharge in addition to existing taxes and clearly label it as funding the School Construction Aid Special Fund. Revenue from this surcharge will be deposited directly into the School Construction Aid Special Fund, which supports public school construction projects. The surcharge applies to the same tax base as Vermont's current meals and rooms tax, effective August 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 2% surcharge on hotel/meals/alcohol to fund school construction, directly increasing public spending on education infrastructure.95% confidence ✓ EducationSupports EducationBill imposes 2% surcharge on hotels, meals, alcohol to fund school construction via School Construction Aid Special Fund, directly increasing school infrastructure funding.95% confidence

Sub-Topics Fees & Licensing

Track

introduced · Vermont · Senate Jan 27, 2026

S 314: An act relating to a fee for posting land enrolled in the Use Value Appraisal Program

This bill (S 314) adds a $1.00 annual fee per acre for land enrolled in Vermont's Use Value Appraisal Program that is posted against hunting, fishing, or trapping. It directly affects landowners who participate in the program and choose to restrict public access for recreation. The fee, collected when land is posted under 10 V.S.A. § 5201, must be deposited into the Fish and Wildlife Fund. The bill amends existing law to require this surcharge and clarifies reporting requirements for landowners who post their land after enrollment. The change takes effect January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $1.00 annual fee per acre to fund Fish and Wildlife Fund, directly increasing state revenue allocation for conservation programs.95% confidence ✓ EnvironmentSupports EnvironmentBill imposes $1/acre fee on land restricting recreation access, deposits funds into Fish and Wildlife Fund, directly funding conservation efforts.90% confidence

Sub-Topics Fees & Licensing Wildlife

Track

introduced · Vermont · House Jan 8, 2026

H 619: An act relating to an income tax surcharge

H.619 proposes a 3% income tax surcharge on Vermont residents with federal adjusted gross income of $1 million or more, directly affecting high-income earners. The surcharge applies in addition to existing income tax and will automatically adjust for inflation each year to maintain the $1 million threshold. It takes effect retroactively for tax years beginning January 1, 2026. This bill creates a new tax obligation for individuals earning over $1 million annually, with no changes to other tax rates or brackets.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 3% income tax surcharge on high earners ($1M+ AGI), increasing state revenue from top earners to fund budget priorities without affecting lower/middle income tax rates.95% confidence

Sub-Topics Fees & Licensing Income Tax

Track

signed · Vermont · House May 29, 2026

H 648: An act relating to banking, insurance, and securities

This bill amends Vermont's licensing requirements for financial service providers. It specifically adds a $200 registration fee and $300 application fee for consumer litigation funding companies seeking to operate in Vermont. The bill also clarifies licensing approval criteria, requiring applicants to demonstrate financial responsibility (including checks for recent judgments, tax liens, foreclosures, or delinquent accounts) and criminal history review (particularly for fraud or money laundering convictions). These changes directly affect businesses applying for or renewing licenses in banking, insurance, securities, and consumer litigation funding sectors, as well as the Commissioner who enforces these standards.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes $200 registration and $300 application fees on financial service providers, generating direct state revenue that supports budget funding without altering tax policy.85% confidence

Sub-Topics Fees & Licensing

introduced · Vermont · House Jan 30, 2026

H 844: An act relating to sales tax and a new surcharge paid on fuel by owners of short-term rental and second home properties

H 844 (Vermont) modifies sales tax rules for fuel used in residential properties. It removes the sales tax exemption for fuel purchases when a property was used as a short-term rental or occupied by the owner for fewer than 183 days in the past year. Instead, owners of such properties must pay a new 3% surcharge on residential fuel sales. Revenue from this surcharge will fund the Home Weatherization Assistance Fund, which helps low-income households improve energy efficiency. The bill takes effect August 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 3% surcharge on fuel for short-term rentals to fund Home Weatherization Assistance Fund for low-income households, directly increasing tax revenue for public service funding.90% confidence ✓ EnergySupports EnergyFunds energy efficiency improvements for low-income households via surcharge revenue, directly advancing energy efficiency goals.90% confidence ✓ HousingSupports HousingBill imposes 3% surcharge on short-term rental fuel sales to fund Home Weatherization Assistance for low-income housing, directly advancing affordable housing programs.90% confidence

Sub-Topics Fees & Licensing Sales Tax Tax Incentives Energy Efficiency

Track

introduced · Vermont · Senate Jan 21, 2026

S 289: An act relating to reimbursing the Department of Fish and Wildlife for lost license fee revenue

This bill requires the state to reimburse the Department of Fish and Wildlife for lost license fee revenue starting July 1, 2026, due to legally mandated free, discounted, or exempt hunting, fishing, trapping, or combination licenses. It mandates annual accounting of lost revenue by the department and payment from the General Fund by June 30 each year, equal to the exact amount of revenue lost. The reimbursement ensures the department maintains its funding level despite required fee exemptions, directly affecting the state treasury and the department’s budget. The bill takes effect on July 1, 2026, and applies to all statutorily required license exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesReimburses Department of Fish and Wildlife for lost license revenue, maintaining budget level via General Fund payments, ensuring continued funding for essential programs.95% confidence ✓ EnvironmentSupports EnvironmentReimburses Fish and Wildlife for lost license fees, maintaining funding for conservation programs and ensuring continued environmental protection efforts without revenue loss.85% confidence

Sub-Topics Fees & Licensing State Budget Wildlife

Track

introduced · Vermont · Senate Jan 13, 2026

S 238: An act relating to revenue for education and housing development

S.238 creates two new revenue streams to fund housing and education: a 2% surcharge on short-term rental stays (like Airbnb) and a tax on sugar-sweetened beverages. The rental surcharge will directly affect short-term rental operators, while the beverage tax applies to manufacturers and sellers of sugary drinks (excluding medical uses). Revenue from both taxes will flow into the Housing Investments Special Fund (to build/repair housing for low-income Vermonters) and the Education Fund. The bill explicitly targets housing for households earning under 120% of the Area Median Income, with a focus on making housing affordable for low-income residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new taxes (rental surcharge, beverage tax) to fund housing/education programs via dedicated state funds, directly advancing public service funding.95% confidence ✓ HousingSupports HousingBill creates revenue streams (short-term rental surcharge, soda tax) to fund Housing Investments Special Fund for low-income housing development and repairs.95% confidence

Sub-Topics Fees & Licensing Property Development

Track

introduced · Vermont · Senate Jan 21, 2026

S 282: An act relating to increasing taxes on higher income earners and creating the School Construction Aid Special Fund

This bill creates new taxes on high-income Vermonters to fund school construction. It imposes a 2% surcharge on personal income above $250,000 (and 6% above $500,000) and a 4% "wealth proceeds tax" on individuals, estates, or trusts with taxable income exceeding $200,000 (single filers) or $250,000 (married filing jointly). It also doubles property tax rates for nonhomestead residential properties compared to homesteads. All revenue generated flows into a dedicated "School Construction Aid Special Fund" for public school infrastructure projects. The bill directly affects high earners and property owners with significant nonhomestead holdings.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes higher taxes on high-income earners (2%+ surcharge, 4% wealth tax) to fund school construction, directly advancing public education spending via dedicated revenue stream.95% confidence ✓ EducationSupports EducationBill creates dedicated tax revenue specifically for school construction funding, directly advancing K-12 infrastructure investment through new surcharges on high earners.95% confidence

Sub-Topics Business Taxes Fees & Licensing Property Tax School Funding

Track