This March, Bristol voters will decide whether to adopt a Local Option Tax (LOT)—a 1% tax on meals, lodging, sales, and alcohol. Before you make up your mind, here’s what you need to know.
Bristol Local Option Tax Info Video (9 mins)
Why Now?
Bristol faces real infrastructure challenges. Our roads need resurfacing, water lines need replacing, and we’ve had multiple FEMA disaster declarations from flooding. Rather than drain our capital reserves or take on debt that burdens property taxpayers for decades, LOT gives us a dedicated, sustainable funding stream.
This is about investing in Bristol’s future—roads, water, economic health, and climate resilience—without raising property taxes.
Vote YES in March.
How will LOT Funds be Used?
Capital Infrastructure: minimum 40%
– Infrastructure (roads, bridges, water systems, equipment)
Climate Resilience & Emergency Preparedness: minimum 20%
– Climate resilience & emergency preparedness (flood mitigation, stormwater improvements)
Economic Development: minimum 20%
– Economic development (downtown revitalization, business support)
Flexible allocation for emerging needs: 20%
Tax breakdown:
Local Option Sales Tax: 6% sales tax + 1% = 7% total tax
Local Option Meals Tax: 9% meals tax + 1% = 10% total tax
Local Option Alcoholic Beverage Tax: 10% alcohol tax + 1% = 11% total tax
Local Option Rooms Tax: 9% rooms tax + 1% = 10% total tax
Local Option Tax Resources
Local Option Tax Slideshow (V3 2026-02-21)
Local Option Tax FAQ for Voters (2026-02-14)
Local Option Tax Narrative (2026-01-23)
General Guidelines on Sales Tax: What is Taxable and Exempt
Vermont Department of Taxes
Find more information about local option taxes from the Vermont Department of Taxes.
How this was calculated:
For 2024, the State of Vermont recorded the following for taxable sales in Bristol:
- Retail Sales: $24,810,194.00
- Meals $6,502,230.00
- Alcohol: $1,053,758.00 (based on Brandon’s figures since Bristol wasn’t reported)
- Rooms: $30,000.00 (estimate only)
- TOTAL: $32,396,182.00
$32,396,182.00 x 1% = $323,961.82. Roughly 75% would be returned to the Town of Bristol.
$323,846.57 x 75% = $242,971.365