Local Option Tax

Following analysis by the Mad River Valley Planning District and a January public hearing, the Waitsfield Selectboard placed an article on the March 3rd 2026 Town Meeting ballot which if passed by the voters would adopt a 1% Local Option Tax (LOT) on sales, rooms, and meals and alcoholic beverages, for the purpose of funding municipal infrastructure and capital projects such as bridges, the Town Garage, the wastewater system, and other needs.

Aligning Waitsfield with 38 other Vermont towns currently using a LOT, this would raise about $600,000 a year for local infrastructure, with an estimated 82% paid by non-residents of Waitsfield. The LOT is the only option under Vermont law for municipalities to raise significant revenue other than through property taxes, and would not tax groceries, most clothing, medicines, home heating, and other items exempt from sales tax. Please click the linked files below to view the LOT ballot language, a MRVPD LOT Analysis Memo, LOT public hearing presentation, and more information.

On March 3, 2026, Town Meeting day, voters will be considering Article I, a 1% local option tax on Sales, rooms, and meals and alcoholic beverages. The vote will occur by paper Ballot between the hours of seven o’clock in the morning (7:00 am) when the polls will open, and continuing until seven o’clock in the evening (7:00 pm) for the various Town Officers and for Article I (the local option tax). Voting takes place at the Waitsfield Elementary School Auditorium: 3951 Main St, Waitsfield, Vermont 05673.

At the Town Meeting (3/3/26 at 9:00 am), voters will consider Article 6 specifying the allocation of the local option tax's revenue for certain purposes.