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.