Section 127-1308a - Sales, rooms, meals, and alcoholic beverages tax(a) The Town of Middlebury may impose a tax on those transactions in the Town involving sales, rooms, meals, or alcoholic beverages that are subject to taxation by the State of Vermont. Imposition of any tax by the Town under this section shall be at the rate or rates specified in 24 V.S.A. § 138 and shall be imposed in accordance with the requirements of 24 V.S.A. § 138(a)(2) and subsections 138(c) and (d).(b) If the Selectboard of the Town by a majority vote so recommends, the voters of the Town may, at an annual or special meeting warned for the purpose by a majority vote of those present and voting, assess any or all of the following: (1) a one-percent sales tax;(2) a one-percent meals and alcoholic beverages tax;(3) a one-percent rooms tax.(c) A tax imposed under the authority of this section shall be collected and administered by the Vermont Department of Taxes in accordance with State law governing the State sales tax, meals, and alcoholic beverages tax, or rooms tax.(d) Of the taxes collected under this section, 70 percent shall be paid on a quarterly basis to the Town after reduction for the costs of administration and collection under subsection (c) of this section. Revenues received by the Town may be expended for municipal services only and not for education expenditures. Any remaining revenues shall be deposited in the PILOT Special Fund established by 32 V.S.A. § 3709.24 Appendix V.S.A. § 127-1308a