The bill H.954 proposes an amendment to the charter of the Town of Stowe, allowing the Town to impose a two percent local option tax on sales, rooms, meals, and alcoholic beverages. The General Assembly approves this amendment, which was previously approved by the voters of Stowe on March 3, 2026. The amendment includes the establishment of a new section in the Town's charter that outlines the authority of the Selectboard to implement this tax, which will be collected and administered by the Department of Taxes.

Additionally, the bill specifies that the newly authorized local option tax will supersede any previously adopted local option tax by the Town. The act is set to take effect upon passage, ensuring that the Town of Stowe can promptly implement the new tax structure as approved by its voters.