§ 103-511. Local option tax
(a) If the Select Board by a majority vote 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 meals tax;
(2) a one percent rooms tax;
(3) a one percent alcoholic beverages tax; or
(4) a one percent sales tax.
(b) Any local option tax assessed under subsection (a) of this section shall be collected and administered and may be rescinded as provided by the general laws of this State. (Added 2019, No. M-8, § 1, eff. June 10, 2019.)