City of Burlington In the Year Two Thousand Twenty-Five an Ordinance in Relation to Gross Receipts Tax

ORDINANCE

Sponsor: Clerk-Treasurer
Public Hearing Dates:
First reading: 2025-05-19
Referred to: Board of Finance
Second reading: 2025-6-2
Action: Approved as amended
Date: 2025-6-2
Signed by Mayor: 2025-6-3
Published: 2025-6-4
Effective: 2025-6-25

Rules suspended and placed in all stages of passage:

It is hereby Ordained by the City Council of the City of Burlington as follows:

That Chapter 21, Offenses and Miscellaneous Provisions, of the Code of Ordinances of the City of Burlington be and hereby is amended by amending Sec. 31, thereof to read as follows:

Paragraph (I), as written.

(II) TAXES IMPOSED:

(A) Restaurant Tax: There is hereby imposed a business occupation tax upon all persons engaged in the restaurant business of whatever name or character in the City of Burlington. The tax imposed shall be at the rate of two (2) percent of the gross receipts from taxable business, as defined herein, done per monthly period in accordance with the provisions of this section.

Subparagraphs (B) to (F), as written.

10 (G) Temporary Tax Rate: Notwithstanding any other provision of this section, for the fiscal year commencing on July 1, 2024, and ending on June 30August 31, 2025, the restaurant, amusements, and admissions taxes on gross receipts set forth in subsections (A), (D), and (E) of this section shall be increased from two (2) percent of gross receipts to two and one-half (2.5) percent. Commencing SeptemberJuly 1, 2025, said tax rates shall again be set at two (2) percent.

Paragraphs (III) to (XV), as written.

* Material stricken out deleted.

** Material underlined added.