City Council

City Council Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Join from PC, Mac, iPad, or Android: https://zoom.us/j/94005158653 Phone one-tap: +19292056099, 94005158653# US (New York) Join via audio: +1 305 224 1968 US Webinar ID: 940 0515 8653 International numbers available: https://zoom.us/u/awvIhyAjg **CCTV link: https://www.youtube.com/playlist?list=PLljLFn4BZd2PwCge7lNoKug676jIf_iUA ** To participate in Public Forum in person, sign up at the meeting. To participate in Public Forum via ZOOM sign up here: https://www.burlingtonvt.gov/citycouncil/publicforum **ONLINE closes one hour prior to the beginning of public forum** Do not sign up in person and via Zoom - select one only 1. Agenda Subject 1.1. Motion to amend/adopt agenda Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 1. Agenda Department Council and Board Type Action Procedural Recommended Action Motion to amend/adopt agenda 2. Public Forum: Time Certain: 6:30 pm **See above for signup instructions** Page 1 of 132  Subject 2.1. Verbal Comments Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 2. Public Forum: Time Certain: 6:30 pm **See above for signup instructions** Department Council and Board Type Action Procedural Recommended Action open Public Forum close Public Forum 3. Mayor - General City Affairs (up to 10 mins.) Subject 3.1. Verbal reports Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 3. Mayor - General City Affairs (up to 10 mins.) Department Council and Board Type Information 4. Consent Agenda Subject 4.1. Motion to adopt the consent agenda and take the actions indicated Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Council and Board Type Action (Consent) Procedural Recommended Action Motion to adopt the consent agenda and take the actions indicated Subject 4.2. Accountability List - C/T Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Department of Finance and Administration Type Action (Consent) Communication Information Recommended Action waive the reading, accept the communication and place it on file Page 2 of 132 Subject 4.3. Updated Public EV Charging Tariff to include Neighborhood Chargers - Electric Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Burlington Electric Department Type Action (Consent) Recommended Action to approve and authorize the General Manager of the Burlington Electric Department or their designee to file a revised Public EV Charging Station Tariff with the Vermont Public Utility Commission making permanent an off-peak Neighborhood Charger rate as described in this memo Subject 4.4. May 18, 2026 Regular City Council Meeting Minutes - C/T Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Department of Finance and Administration Type Action (Consent) Information Minutes Recommended Action approve the minutes Subject 4.5. May 18, 2026 Local Control Commission Meeting Minutes - C/T Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Department of Finance and Administration Type Action (Consent) Information Minutes Recommended Action approve the minutes Subject 4.6. May 21, 2026 Special City Council With Mayor Presiding Site Visit Meeting Minutes - C/T Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Department of Finance and Administration Type Action (Consent) Information Page 3 of 132  Minutes Recommended Action approve the minutes Subject 4.7. May 21, 2026 Special City Council With Mayor Presiding Meeting Minutes - C/T Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Burlington Electric Department Type Action (Consent) Information Minutes Recommended Action approve the minutes Subject 4.8. Easement Agreements between UVM and Burlington in the Vicinity of Burlington's Drinking Water Reservoir Site - DPW -Water Resources Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Public Works Department - Water Resources Type Action (Consent) Recommended Action 1. To authorize the Mayor to sign and have notarized an easement between the University of Vermont and the City of Burlington allowing City access to its Drinking Water Reservoir through UVM property as shown on the Plat entitled “EASEMENT PLAN - FOR THE BENEFIT OF THE CITY OF BURLINGTON, VERMONT & THE UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE . . . Main Street & South Prospect Street, Burlington, Vermont. 2. To authorize the Mayor to sign and have notarized an easement between the City of Burlington and the University of Vermont allowing UVM access to its property as shown on the Plat entitled “EASEMENT PLAN - FOR THE BENEFIT OF THE CITY OF BURLINGTON, VERMONT & THE UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE . . . Main Street & South Prospect Street, Burlington, Vermont. Subject 4.9. Update on 2026 Legislative Session Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Mayor's Office Type Action (Consent) Information Report Recommended Action waive the reading, accept the report and place it on file Page 4 of 132  Subject 4.10. Unassigned Fund Balance Request to Roll Over Unused REIB Community Celebrations Donations - REIB Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Racial Equity, Inclusion, & Belonging (REIB) Type Action (Consent) Recommended Action to authorize the adjustment of the FY26 REIB budget in the amount of $25,639 out of the Unassigned Fund Balance Subject 4.11. FIO Documents Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Department of Finance and Administration Type Action (Consent) Communication Information Recommended Action for information only Subject 4.12. Resolution: Adoption Of Updated Local Emergency Management Plan (Councilor Barlow) Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 4. Consent Agenda Department Fire Department Type Action (Consent) Resolution Recommended Action waive the reading and adopt the resolution 5. Deliberative Agenda Subject 5.1. Walk/Bike Council collaboration with the City Council - DPW (20 mins.) Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 5. Deliberative Agenda Department Public Works Department Type Discussion Information Presentation Page 5 of 132 Subject 5.2. Champlain Parkway Project Update and Traffic Control Amendment - DPW (20 mins.) Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 5. Deliberative Agenda Department Public Works Department Type Action Recommended Action to authorize the Director of Public Works the authority to permit the opening of the Champlain Parkway interstate connection, notwithstanding the City Council’s previous direction that the Maple & Pine and King & Pine signalized intersections first be in operation for more than three months Subject 5.3. Burlington Electric Department Proposed Rate Change for FY27 (15 mins.) Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 5. Deliberative Agenda Department Burlington Electric Department Type Action Recommended Action to approve and authorize the General Manager of the Burlington Electric Department or their designee to file tariff amendments and supporting documents with the Vermont Public Utility Commission requesting an increase in Burlington Electric Department rates of 2.99 percent on bills rendered on or after September 1, 2026 as proposed Subject 5.4. Ordinance: Gross Receipts BCO Sec. 21-31 (Board of Finance, Ordinance Committee)(25 mins.) Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 5. Deliberative Agenda Department Department of Finance and Administration Type Action Ordinance - Second Reading Recommended Action waive the reading, adopt the ordinance as amended by the Ordinance Committee Subject 5.5. Resolution: Tax Fairness Charter Change (Tax Fairness Ad Hoc Committee (by 3-2 vote)(25 mins.) Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 5. Deliberative Agenda Department Council and Board Page 6 of 132  Type Action Resolution Recommended Action waive the reading and adopt the resolution 6. Committee Reports Subject 6.1. Verbal reports Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 6. Committee Reports Department Council and Board Type Information 7. City Council - General City Affairs (to include Climate Emergency Reports & Public Health & Safety Updates: up to 5 mins. per Councilor) Subject 7.1. Verbal reports Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 7. City Council - General City Affairs (to include Climate Emergency Reports & Public Health & Safety Updates: up to 5 mins. per Councilor) Department Council and Board Type Information 8. City Council President - Council Updates (up to 5 mins.) Subject 8.1. Verbal reports Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 8. City Council President - Council Updates (up to 5 mins.) Department Council and Board Type Information 9. Adjournment Subject 9.1. Motion to adjourn Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 9. Adjournment Department Council and Board Type Action Procedural Page 7 of 132  Recommended Action Motion to adjourn 10. Informational and Non-Discrimination Statements Subject 10.1. This agenda is available in alternative formats upon request. For more information on access, call Lori Olberg, Council and Licensing Coordinator (802-865-7136)(TTY 802-865-7142). Persons with disabilities who require assistance or special arrangements to participate are encouraged to contact 802-865-7000 (voice) or 802-865-7142 (TTY) at least 72 hours in advance so that proper arrangements can be made. This meeting will also air on Town Meeting TV the Wednesday after the meeting, starting at 8:00 pm and repeating at 1:00 am and 7:00 am the following day. The City of Burlington will not tolerate unlawful harassment or discrimination on the basis of political or religious affiliation, race, color, national origin, place of birth, ancestry, age, sex, sexual orientation, gender identity, marital status, veteran status, disability, HIV positive status, crime victim status or genetic information. Meeting June 1, 2026 - Regular City Council Meeting - Monday, June 1, 2026, 6:00 PM, Contois Auditorium, 149 Church Street, 2nd Floor Category 10. Informational and Non-Discrimination Statements Department Council and Board Type Information Page 8 of 132 June 1, 2026 Dear neighbors, The City of Burlington has concluded its reviews of the Burlington Police Department’s (BPD) presence at a federal immigration enforcement operation in South Burlington on March 11, 2026. This includes a Use-of-Force Review and a Legal Review of compliance with our Fair and Impartial Policing Policy (FIPP). I know many have been intently awaiting this news, and I want to thank everyone for their patience. I understand the public’s expectation for timely transparency, especially with incidents of great concern for our community. Burlington’s strong tradition of public engagement around policing has intentionally created stronger oversight and accountability policies with more layers of scrutiny than in other towns and cities. Those policies guided this review process. I want to state unequivocally that the dangerous and unlawful actions of ICE agents on March 11, 2026, were shocking and unacceptable. This incident hurt public trust and community wellbeing and caused real fear and pain, especially for our immigrant and refugee neighbors. As we move forward, we must remain committed to the values that define our community – safety, accountability, inclusion, and respect for all residents. Before turning to the final determinations, let me emphasize that I believe this incident brought to light important weaknesses in our existing policies. It’s clear that they did not meet the stress test of the chaotic and unsafe circumstances that current federal immigration enforcement tactics create in our community. We have more work to do to meet this unprecedented moment, and most importantly, our immigrant residents deserve our support and clarity on what they can expect of City officials. The City’s Final Use-of-Force Determination is that the four substantive allegations are either exonerated or unfounded, and that the actions of the BPD officers at the incident were objectively reasonable and proportional given the totality of circumstances, and thus are supported by BPD directive DD05 Statewide Policy on Use of Force and in accordance with State of Vermont law, 20 VSA §2368. Per our City’s Charter, the Chief of Police makes this final determination. The City's FIPP Compliance Determination is that BPD leadership and officer actions on March 11, 2026, did not violate the FIPP. Similar to the process followed by South Burlington, I requested the City Page 9 of 132 Attorney conduct an independent legal review to determine the BPD’s compliance with our FIPP (BPD Department Directive DD03). The final determinations for both reviews can be found on the City’s ICE information webpage. Here, you can also find complete documentation of each step of the review process, which includes reviews and recommendations from me and from the Police Commission. All review documents and determinations were redacted only as required under the Vermont Public Records Act (1 V.S.A. §§315- 320); explanations for these redactions can be found on the website as well. Given the troubling nature of federal immigration enforcement under Trump, I know some may be concerned with these decisions. I want to underscore that our Use-of-Force and FIPP reviews are not the end of the conversation. These reviews provide important legal determinations that the conduct of our local law enforcement on March 11 met the standards and expectations outlined in current state and local law and policy. While I ultimately concur with these overarching findings – and appreciate the time and professionalism shown by the BPD, City Attorney’s Office, Police Commission, and senior members of my administration in conducting the reviews – I am also troubled by the gaps revealed in our existing policies that were not designed for the growing complexities we are seeing in federal immigration enforcement. In the weeks ahead, I am committed to leading a constructive evaluation of the City’s existing protocols for interactions with federal immigration officials to strengthen our response and better prepare us for the unique challenges that face our City today. This includes engaging with community partners and working alongside Chief Burke to examine our procedures and trainings for officers so we can better support our officers with clear expectations in the field. The core question must be: how can we be better equipped to respond to the evolving complexities of a federal government that is acting in unsafe, alarming, and unlawful ways, and protect the most vulnerable and impacted people – our immigrant neighbors? How we move forward matters. We must continue adapting to the challenges facing our community while staying grounded in our values. In solidarity and in partnership, Mayor Emma Mulvaney-Stanak Page 10 of 132  CITY COUNCIL ACCOUNTABILITY LIST This list is a working document. It is a record of resolutions, ordinances, communications that have come to the Council and there is an action requested. Prepared by: Lori Olberg, Council and Licensing Coordinator 6/1/2026 Meeting Date Type of Document and Title Action Requested Updated Next Steps in the Process requests that the Vermont Air Force National Guard Adjutant General, beginning for the year 2023, calculate aviation and ground fuel usage at the VTANG base and to annually provide BTV Director and TEUC with a complete record of the calculated aviation and Resolution: The Climate Emergency and the Council Request to Count Vermont Air National Guard GHG Emissions and to Plan to Eliminate VTANG ground greenhouse gas emission; for VTANG to work collaboratively to draft a plan to adopt simulation and augmented reality training Initial meeting of the parties by 12/31/2023; UPDATE: parties met at March 1 7/24/2023 Aviation and Ground GHG Emissions in the Spirit of the City's 2030 Net Zero Goals to substantially reduce or eliminate GHG with initial meeting on or before 12/31/23 and follow up at TUEC's March 2024 meeting TEUC meeting TEUC refer any working draft BERO and any related ballot language to the referred to TEUC Ordinance Committee no later than the last City Council meeting in October of 2 5/20/2024 Resolution: A Building Emissions Reduction Ordinance 2024 the Public Safety Committee shall report back on the needs and input from the the Public Safety Committee shall engage the community on its vision for a public safety hub, and this engagement shall include community to the City Council on or by January 21, 2025, including any specific consultation with interested community partners, including, but not limited to, Neighborhood Planning Assemblies, the DPW options or recommendations for a public safety hub (e.g.) new or existing Commission, Board of Health, Director of Business and Workforce Development and Church Street Marketplace Commission, freestanding structures, existing storefront space, a mobile public safety hub, etc.); Burlington Police Department & Crisis Advocacy Intervention Programs (CAIP), Burlington Fire Department and its Critical Response and BE IT FURTHER RESOLVED that after receiving this report from the Public Team (CRT), Howard Center Street Outreach Team, Burlington Community Justice Center, Burlington Business Association and the Safety Committee, it is the stated intent of the full City Council to act on specific general business community options or recommendations from the Public Safety Committee on or by March 10, 3 9/23/2024 Resolution: The Establishment Of A Downtown Public Safety HUB 2025 on or before March 24, 2025; by March 10, 2025 UPDATE: The note with the action should state that the attorney-client privilege was waived for this communication by the Ordinance Committee and approved for publication at referred to the Ordinance Committee, to report back to the City Council; CJC to report back to the City Council and Ordinance our September 18, 2025 committee meeting and that the committee 4 1/27/2025 Resolution: Establishing A Violation Reporting Incentivization Pilot (VRIP) Committee deliberated and decided to table the matter to an unspecified future date. 5 7/14/2025 Ordinance: An Amendment to Appendix D, Sections 2 and 5, Updating Parks Rules and Regulations referred to to the Parks, Arts and Culture Committee not-specified Resolution: Welcoming President Marlene Tromp, Re-affirming Our Longstanding Partnership With the University of Vermont, And Ackowledging Our it was requested that the Mayor provide an update on the City and UVM's shared goals on housing, safety, and well-being 6 8/25/2025 Shared Commitment to Affordable, Safe, and High Quality Housing for Students end of this calendar year 7 9/8/2025 Resolution: Consumer Choice And Disclosure For Fuel Purchases Made With Debit Cards referred to the Ordinance Committee not-specified 8 9/8/2025 Resolution: Consumer Choice And Disclosure Of Parking Terms & Rates In Privately Owned Lots referred to the Ordinance Committee not-specified 9 10/6/2025 Resolution: Financial Disclosure For Local Elected Officials referred to the Ordinance Committee not-specified 10 10/21/2025 Resolution: March 3, 2026 Annual City Meeting - Charter Change re: General Fund Tax Fairness (Referral to Charter Change Committee) referred to the Charter Change Committee 12/1/2025 Resolution: March 3, 2026 Annual City Meeting - Charter Change re: City Council Authority to Pledge Credit of the City (Referral to Charter Change 11 10/21/2025 Committee) referred to tbe Charter Change Committee 12/1/2025 12 1/26/2026 Ordinance: CDO-planBTV Downtown Code Fences ZA-26-02 referred to the Ordinance Committee not-specified 13 4/13/2026 Ordinance: Bicycles and Motor Vehicle Traffic referred to the Ordinance Committee not-specified 14 4/13/2026 Ordinance: Gross Receipts referred to the Ordinance Committee report back to the City Council prior to the June 1, 2026 meeting referred back to the CDNR Committee to draft a resolution establishing a Graffiti Abatement Committee and recommending sustainable 15 4/13/2026 PaintCare Memo from the CDNR Committee Chair Evan Litwin funding sources for the Committee's work not-specified 16 4/27/2026 Ordinance: BCO Chapter 26 Industrial Pollution Prevention Program Update referred to the Ordinance Committee not-specified within one year with progress on implementation of the Age-Strong BTV Plan and recommendations for any updates or additional actions needed to ensure 17 5/11/2026 Resolution: Reinstating The Burlington Aging Council And Implementing The Age-Strong BTV Plan report due back from the Aging Council Burlington is an age-friendly community Page 11 of 132  MEMORANDUM To: Burlington Board of Finance and City Council From: Darren Springer, General Manager Emily Stebbins-Wheelock, CFO and Manager of Strategy & Innovation James Gibbons, Director of Policy and Planning Date: 18 May 2026 Subject: Updated Public EV Charging Tariff to include Neighborhood Chargers Burlington Electric Department (BED) requests that the City Council approve its filing of a revised Public Electric Vehicle (EV) Charging Tariff with the Vermont Public Utility Commission to make permanent reduced off-peak EV charging rates for EV chargers intended to serve residential customers who lack access to off-street parking/charging. Background In May-June of 2024, BED installed five level 2 EV chargers located on utility poles in residential neighborhoods to help increase access to EV charging in areas where many residents do not have access to off-street parking or “at-home” charging. As a pilot effort funded by a State of Vermont grant, BED installed three pole-mounted chargers in the Old North End and two in the South End at unregulated (non-metered) parking spaces in residential areas with higher densities of multi-family housing and income-eligible customers. BED worked with the Department of Public Works (DPW) to identify locations that met the State grant’s requirements, conduct community outreach, and change parking regulations to support EV-only use of these spaces. Proposed Tariff Change To help incentivize community use of these new chargers, on October 1, 2024, BED filed with the Vermont Public Utility Commission (PUC) a pilot “Neighborhood Charger” rate structure that applied to these five pole-mounted chargers. BED is proposing to make the discounted, off-peak Neighborhood Charger energy rate permanent with the following criteria:  Will be applicable to designated BED-owned, public Level 2 EV chargers, typically streetside locations in residential areas where there is a prevalence of multifamily housing and where parking is not metered by DPW;  Regular rate: the same as the then-prevailing rate for all other BED-owned public EV charging stations will apply (currently $0.24 per kWh inclusive of energy efficiency charge, sales and local option taxes, and franchise fees); and Page 12 of 132   Off-peak rate: for charging from 10:00pm until 11:59am the following day the rate will be discounted by $0.09/kWh off the then-prevailing rate for all other BED-owned public EV charging stations; this discount is similar to the $0.09/kWh credit that customers receive under BED’s EV Rate for at-home charging. The 18-month pilot rate will expire July 15, 2026. BED is now seeking local approval to file a revision to its existing Public EV Charging tariff to include the off-peak discount for Neighborhood Chargers. The Neighborhood Charger discount is intended to provide residential customers (including renters and income-eligible customers) who might use the pole-mounted chargers with rates more comparable to those enjoyed by customers charging at off-street/residential locations under BED’s Residential EV Rate. The off-peak charging rate of $0.15 cents per kWh would be slightly higher than the effective residential EV rate (which is $0.12 cents inclusive of franchise fee and energy efficiency charge), but that also partially accounts for the Neighborhood Chargers being purchased, maintained, and operated by BED, whereas the residential EV rate requires hardware to be purchased and maintained by the customer. BED staff will be present at the Board of Finance meeting on May 18, 2026 and the City Council meeting on June 1, 2026 to answer any questions Councilors may have. Motions Board of Finance: To approve and recommend the City Council authorize the General Manager of the Burlington Electric Department or their designee to file a revised Public EV Charging Station Tariff with the Vermont Public Utility Commission making permanent an off-peak Neighborhood Charger rate as described in this memo. City Council: To approve and authorize the General Manager of the Burlington Electric Department or their designee to file a revised Public EV Charging Station Tariff with the Vermont Public Utility Commission making permanent an off-peak Neighborhood Charger rate as described in this memo. Page 13 of 132  Burlington Electric Department Tariff Sheets Effective April 1July 15, 2026 BED PUBLIC EV CHARGING STATION RATE (BEDEV) Availability Service under this rate is available for public use of Burlington Electric Department (BED)- owned and maintained electric vehicle charging stations for vehicle charging. Payment will be rendered at the time of service via the charging station card reader using a credit card or prepaid service card approved by the charging network service provider selected by BED. Usage of charging stations owned by customers of the Burlington Electric Department will be under the tariff normally applicable at the service location in question or under the tariff that would otherwise apply. Energy Charges will be differentiated for, (1) charging stations intended for use by the general public (“Public Chargers”) and (2) charging stations intended primarily for use by Burlington residents (“Neighborhood Chargers”). BED may designate certain Level 2 chargers, at its sole discretion, as Neighborhood Chargers based on their location (with designated Neighborhood Chargers typically being those located streetside in residential areas where there is a prevalence of multifamily housing and where the City of Burlington does not charge for on-street parking). BED will maintain a list on its website of all charging stations currently designated as Neighborhood Chargers. If not designated a Neighborhood Charger, a charging station shall be assumed to be a Public Charger. Character of Service “Level 1”, “Level 2”, or “Level 3” electric vehicle charging as delivered by the charging station. Charge for Services Customer Charge Not applicable Energy Charge – Public Chargers Electric vehicle charging stations will use the Energy Charge shown in the table below for billing purposes. This Energy Charge uses the Basis Rate rounded up to the nearest whole cent. The Basis Rate is used only for calculating the Energy Charge. Charger Level Basis Rate per kWh Energy Charge per kWh Level 1 and Level 2 $0.23540 $0.24 Level 3 $0.23540 $0.24 Case # 24A-305325-1172-TF For further information, see BED's Operating Guidelines Page 1 of 2 Page 14 of 132  Burlington Electric Department Tariff Sheets Effective April 1July 15, 2026 Energy Charge – Neighborhood Chargers Neighborhood Chargers will use the same Energy Charge as Public Chargers except for during the hours shown below, when the otherwise-applicable Public Charger Energy Charge shall be discounted by the following amount. The Discount Basis is only used to calculate the Energy Charge Discount. Time of Day Discount Basis per Energy Charge kWh Discount per kWh 10:00 PM - 11:59AM $0.087894 $0.09000 Other Fees For Public Chargers Only - $1 per hour or part thereof of session length (i.e. continuous occupation of the charging station location) over 4 hours for all charging stations except those designated by BED for overnight parking. Taxes and Local Fees - The energy charge shown above includes 6% Vermont Sales Tax, 1% Local Option Sales Tax, 3.5% City Franchise Fee (on amounts exclusive of the Vermont Sales Tax), and the current Energy Efficiency Charge (EEC) per kWh for the SG rate. Late Payment Fee Not applicable Terms and Conditions 1) The above rate is billed immediately via the charging station service provider. 2) Where no specific provisions are provided in this rate, service will be delivered under BED’s Operating Guidelines. Case # 24A-305325-1172-TF For further information, see BED's Operating Guidelines Page 2 of 2 Page 15 of 132  Board of Finance and City Council Submission Checklist Version: April 2025 Department: Burlington Electric Department Submitter: Emily Stebbins-Wheelock BED Public EV Charging tariff revision to make Neighborhood Chargers rate Title/Subject: permanent Approval Requested: Meeting Date: ☒ Board of Finance 5/18/2026 ☒ City Council 6/1/2026 ☐ Both BOF and Council Click or tap to enter a date. Instructions 1. This form must be completed by the person submitting the materials. 2. This form must be sent with the final submission of materials in advance of the meeting. 3. Do not indicate that a sign-off was received until it has actually been obtained. 4. Commission reports and presentations do not need to be reviewed by the CAO or Attorneys. 5. Name the reviewing Attorney or HR Manager in the Note column. Signoff Needed Received? Approval Date Note Department Head Yes 5/12/2026 Darren Springer Mayor’s Office Yes 5/12/2026 Kara Alnasrawi Board/Commission Yes 5/13/2026 Burlington Electric Commission City Attorney’s Office for memo and N/A Click or tap to Click or tap here to enter text. contracts or legal documents enter a date. City Attorney’s Office for memo and Yes 5/13/2026 Jessica Brown motion(s) or resolution(s) CAO for budget, financing, and memo Yes 5/13/2026 Katherine Schad Human Resources, if personnel action N/A Click or tap to Click or tap here to enter text. or policy enter a date. CIO, if IT-related N/A Click or tap to Click or tap here to enter text. enter a date. Page 16 of 132 Page 17 of 132 Page 18 of 132 Page 19 of 132 Page 20 of 132 Page 21 of 132 Page 22 of 132 Page 23 of 132 Page 24 of 132 Page 25 of 132 Page 26 of 132 Page 27 of 132 Page 28 of 132 Page 29 of 132 Page 30 of 132 Page 31 of 132 Page 32 of 132 Page 33 of 132 Page 34 of 132 Page 35 of 132 Page 36 of 132 Page 37 of 132 Page 38 of 132  BURLINGTON CITY COUNCIL WITH MAYOR PRESIDING SITE VISIT TO BEGIN AT THE INTERSECTION OF COLCHESTER AVENUE AND MILL STREET MINUTES OF MEETING May 21, 2026 1. Agenda 1. Agenda Mayor Mulvaney-Stanak convened the meeting at 8:34 am. Members present: Mayor Mulvaney-Stanak, Councilors Barlow, Bergman, Broderick, Litwin, Schachter, Singh and Traverse Mayor Mulvaney-Stanak departed the meeting at 8:38 am, and Acting Mayor Traverse presided over the meeting. Subject 1.1. Motion to adopt agenda Meeting May 21, 2026 - Special Meeting of the Burlington City Council With Mayor Presiding - Thursday, May 21, 2026, 8:30 AM, Site visit to begin at the intersection of Colchester Avenue and Mill Street Category 1. Agenda Department Council and Board Type Action Procedural Recommended Action Motion to adopt agenda 1.1. Motion to adopt agenda Motion made by Councilor Bergman, seconded by Councilor Singh to adopt the agenda as presented. Motion passed unanimously. 2. Site Visit for the properties cited in the condemnation process associated with the Burlington-Winooski Bridge over the Winooski River Project BF RAIZ(2) and Colchester Avenue, Riverside Avenue, Barrett Street, and Mill Street Intersection Project STP 5000(29) 2. Site Visit for the properties cited in the condemnation process associated with the Burlington- Winooski Bridge over the Winooski River Project BF RAIZ(2) and Colchester Avenue, Riverside Avenue, Barrett Street, and Mill Street Intersection Project STP 5000(29) The following members participated in the site visit to 448-450 Colchester Ave, 457 Colchester Ave, 465-467 Colchester Ave: Councilors Barlow, Bergman, Broderick, Litwin, Schachter, Singh and Acting Mayor Traverse Page 39 of 132 3. Adjournment 3. Adjournment Subject 3.1. Motion to adjourn Meeting May 21, 2026 - Special Meeting of the Burlington City Council With Mayor Presiding - Thursday, May 21, 2026, 8:30 AM, Site visit to begin at the intersection of Colchester Avenue and Mill Street Category 3. Adjournment Department Council and Board Type Action Procedural Recommended Action Motion to adjourn 3.1. Motion to adjourn Acting Mayor Traverse adjourned the meeting at 9:11 am. Page 40 of 132 Page 41 of 132 Page 42 of 132 Page 43 of 132 Page 44 of 132 Page 45 of 132 Page 46 of 132 Page 47 of 132 MEMORANDUM TO: Board of Finance/ City Council FROM: Megan Moir and Steve Roy, DPW - Water Resources DATE: May 18 and June 1, 2026 CC: Chapin Spencer, DPW Director Erik Ramakrishnan, Assistant City Attorney RE: Easement Agreements between UVM and Burlington in the Vicinity of Burlington’s Drinking Water Reservoir Site REQUEST: The Department of Public Works (“DPW”) and its Water Resources Division seeks authorization to allow the Mayor to sign land easement agreements between the City of Burlington and the University of Vermont (UVM) regarding site access for both parties around Burlington’s Drinking Water Reservoir site. BACKGROUND: In 1867, a 4.5 acre parcel of land at 525 Main Street was obtained by the Burlington City Water Works for construction of water storage reservoirs. Our 2.2 MG (million gallon) North reservoir and reservoir pump station was constructed the following year, followed by our 4.8 MG South reservoir in 1888. This city parcel has been fenced for most likely the last 150 years with access gates along Main Street to the north and through UVM property to the west. Given the location of our pump station on the west side of property plus traffic safety concerns in terms of Main Street access, Burlington Water has primarily used its west gate direct access through UVM’s Pomeroy Hall parking lot until around 2021 when the University closed off that end of their parking lot as part of an area beautification project. A new access point to our reservoir west gate was provided by UVM farther to the south near their Admissions Visitor Center at 184 S. Prospect Street. No formal easement was ever found to have been executed protecting Burlington access through UVM property. Similarly, the Main Street reconstruction project in 2000 included a walkway with lighting for UVM’s benefit located on Burlington’s property - also with no formal easement. This memo continues the progress made in recent years to properly and legally memorialize these various “understandings” into easements.1 The attached single Plat (map) shows both proposed easements in the vicinity of the Reservoir property. A dashed line on this Plat shows a 20’ wide easement granted to the City from UVM (allowing City access to the reservoir site) and the 0.4 acre shaded area depicts an access and utility easement granted to UVM from the City of Burlington (allowing continued bike path/utility access for UVM use). Since these easements formalize historical use rights and we view the 1 Over the last few years, DPW – Water Resources has been working with UVM to draft and sign easements regarding access to our water storage sites that are either owned by the city and surrounded by UVM property or leased to the city by UVM. For example, an easement was approved by City Council in May 2024 for our Redstone tank at Redstone campus. This site and tank have been owned by the City since 1934. A land lease from UVM for our larger Main tank located on UVM’s main campus allows for City access. 1 Page 48 of 132 rights to be of similar value, there is no net financial impact to either organization. (As is customary in Vermont and consistent with the common law, the easements identify the value of the consideration exchanged as being worth "ten or more dollars", but no money will actually exchange hands and the real consideration for the agreements is the parties' mutual cooperation in giving one another permanent rights in real property that reflect historic practice.) These easements were drafted by the City of Burlington (Attorney’s Office in conjunction with Water Resources) and have already been signed and notarized by the University of Vermont. Thank you for your consideration. MOTIONS: The DPW Water Resources Division respectfully requests that the City Council approve the following motions: Board of Finance Actions: 1. To approve and recommend that the City Council authorize the Mayor to sign and have notarized an easement between the University of Vermont and the City of Burlington allowing City access to its Drinking Water Reservoir through UVM property as shown on the Plat entitled “EASEMENT PLAN - FOR THE BENEFIT OF THE CITY OF BURLINGTON, VERMONT & THE UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE . . . Main Street & South Prospect Street, Burlington, Vermont.” 2. To approve and recommend that the City Council authorize the Mayor to sign and have notarized an easement between the City of Burlington and the University of Vermont allowing UVM access to its property as shown on the Plat entitled “EASEMENT PLAN - FOR THE BENEFIT OF THE CITY OF BURLINGTON, VERMONT & THE UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE . . . Main Street & South Prospect Street, Burlington, Vermont.” City Council Actions: 1. To authorize the Mayor to sign and have notarized an easement between the University of Vermont and the City of Burlington allowing City access to its Drinking Water Reservoir through UVM property as shown on the Plat entitled “EASEMENT PLAN - FOR THE BENEFIT OF THE CITY OF BURLINGTON, VERMONT & THE UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE . . . Main Street & South Prospect Street, Burlington, Vermont.” 2. To authorize the Mayor to sign and have notarized an easement between the City of Burlington and the University of Vermont allowing UVM access to its property as shown on the Plat entitled “EASEMENT PLAN - FOR THE BENEFIT OF THE CITY OF BURLINGTON, VERMONT & THE UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE . . . Main Street & South Prospect Street, Burlington, Vermont.” Page 49 of 132  MAIN ST S87°18'23"W MAIN ST MAIN S 0.58' T 164 Main Street, Suite 201 P: (802) 878-0375 N87°44'02"E Colchester, Vermont 05446 www.krebsandlansing.com SITE 161.59' 96.86' S87°44'02"W 115.63' S87°18'23"W EASEMENT PLAN FOR THE BENEFIT OF THE CITY OF 206.1 BURLINGTON, VERMONT S02°36'17"E 6' S11°3 & 208.86' 4'55"W 461 THE UNIVERSITY OF VERMONT AND STATE AGRICULTURAL COLLEGE BURLINGTON, VT. ON THE LANDS OF CITY CLERK'S OFFICE RECEIVED FOR RECORD THE CITY OF __________________, 20____ N01°46'11"W 9 spaces New UVM & S.A.C. BURLINGTON, VERMONT AT _________O'CLOCK ___M 9 spaces Access & Utility & 203.40' Recorded in Map Slide________ Easement THE UNIVERSITY OF N02°19'19"W of the City of Burlington Land Records. Area = 0.40 acres S01°22'16"E 242.49' 161.35' (17,395 s.f.) VERMONT AND STATE Attest:______________________ AGRICULTURAL COLLEGE City Clerk 20 spaces Main Street & South Prospect Street Burlington, Vermont Bench Bench 21 spaces Bench N87°56'36"E 8.03' N44°03'19"E (Chord) 41.60' 4 spaces L=45.96' E2 10 spaces (Arc) R=30.00' SOUTH PROSPECT ST N88°11'03"E 63.0 8' N01°46'11"W 163.48' °43' 32"W N02°30'57"W S18 S02°10'13"E 56.99' h nc Be 35.95' 50.19' 3 spaces 6 spaces N00°10'02"E 32.96' N87°49'43"E 119.50' N88°46'34"E Ben ch 73.88' 47 3° .11 N02°05'21"W (Chord) 08 ' '00 N19°38'08"E "W 27.13' S3 L=27.82' 37.07' R=36.04' (Arc) Tie Line (MMF to E1) S01°22'16"E 126.53' N3 9° 11 06'1 5. 70 5"E ' S84°36'27"E S58°46'14"E 2.23' S02°05'21"E 28.76' 273.46' L=32.38' (Arc) 1 space R=60.00' Bench E1 S74°13'56"E 31.99' (Chord) 20 ' L=22.55' S89°41'37"E (Arc) R=50.00' 103.64' L=53.62' (Arc) New 20' Wide City of S71°41'20"E Burlington Access Easement R=60.00' (Chord) 22.36' N64°42'19"E Area = 0.22 acres (9,470 s.f.) (Chord) 51.85' E-1 Page 50 of 132 Page 51 of 132 Page 52 of 132 Page 53 of 132 Page 54 of 132 Page 55 of 132 Page 56 of 132 Page 57 of 132 Page 58 of 132 Page 59 of 132  Board of Finance and City Council Submission Checklist Department: DPW – Water Resources Submitter: Megan Moir & Steve Roy Easement Agreements between UVM and Burlington Around Burlington’s Drinking Water Title/Subject: Reservoir Site Approval: Meeting Date: ☒ Board of Finance 5/18/2026 ☒ City Council 6/1/2026 ☐ Concurrent Click or tap to enter a date. This form must be completed by the person submitting the materials, and sent with the final submission. Please do not indicate that a signoff was received until it has actually been obtained. Signoffs Received Date Signoff Needed Received Note Received Department Head Yes 5/11/2026 Chapin Spencer Mayor’s Office informed and approved memo Yes 5/12/2026 Kara Alnasrawi Board/Commission, if required Choose an Click or tap Click or tap here to item. to enter a enter text. date. City Attorney’s Office has approved contract Yes 5/11/2026 Erik Ramakrishnan and/or legal documents, -Identify attorney in note City Attorney’s Office has approved memo and Yes 5/11/2026 Erik Ramakrishnan motion(s) or resolution(s) -Identify attorney in note CAO has reviewed budget, financing, and Yes 5/12/2026 Katherine Schad memo Human Resources, if personnel action N/A Click or tap Click or tap here to -Identify HR Manager in note to enter a enter text. date. CIO, if an IT-related investment/purchase N/A Click or tap Click or tap here to to enter a enter text. date. Materials Included Included? Note Final Memo Attached? Yes Click or tap here to enter text. Contract Attached, if applicable? Choose an item. Click or tap here to enter text. Additional Materials, if necessary Yes Click or tap here to enter text. Draft Resolution or Motion? Yes Click or tap here to enter text. If for submission to Council, are Choose an item. Click or tap here to enter text. sponsors identified? Page 60 of 132  Mickenberg, LLC Zatz & Renfrew Consulting Memorandum To: ​ City of Burlington From: Virginia Renfrew, Gail Zatz, David Mickenberg and Christina McLaughlin, Lobbyists for the City of Burlington Date: ​ May 14, 2026 Re: ​ Update on 2026 Legislative Session Updates on the City of Burlington Legislative Priorities and Budget The FY 2027 Budget bill (H.951) is in Conference Committee. The committee held a very brief meeting this week and plans to resume meeting next week. The budget currently includes $160,000 for the Community Outreach program, $469,000 ($234,000 in the Senate version) for the CVOEO day shelter, and $1 million for rental arrears program. As passed the House - https://legislature.vermont.gov/Documents/2026/Docs/BILLS/H-0951/H-0951%20As%20Passed %20by%20the%20House%20Unofficial.pdf As passed the Senate - https://legislature.vermont.gov/Documents/2026/Docs/BILLS/H-0951/H-0951%20Senate%20Pr oposal%20of%20Amendment%20Unofficial.pdf Housing The Legislature continues to work on four housing bills - H.772, H.775, H.938 and S.328. Some of these bills may get combined. The Senate Judiciary Committee includes language to protect Burlington’s ordinance on security deposits. The Senate Economic Development Committee is reviewing that entire section and will possibly make a determination this week. Mental Health and Substance Use H.660, the Opioid Settlement Fund bill, has passed the Senate. The Senate added $1.1 million for the Burlington OPC, but it is contingent on identifying a property for purchase or lease, among other requirements. Theresa Vezina, as well as VCJR, presented information on the progress of the OPC to the House Human Services Committee last week. House Human Services does not seem supportive of funding the OPC in H.660. They have other issues with the bill as well, so there will be a Conference Committee on this bill. The Senate passed out two House AI bills, which includes the impact of AI on mental health – H.814 and H.816. H.814 has been delivered to the Governor. The Senate amendments to H.816 are being considered by the House. Judicial and Pre-Monitoring Systems The Senate continues to work on the Miscellaneous Judiciary Procedures bill (H.937). Water Infrastructure Mickenberg, LLC Zatz & Renfrew Consulting 10 Nash Place, Burlington, VT 05401 david@mickenbergvt.com, christina@mickenbergvt.com, zatz@sover.net, renfrew@sover.net Page 61 of 132  Mickenberg, LLC Zatz & Renfrew Consulting We added an amendment to S.212 related to municipal oversight of water discharge permits. The bill passed House Environment and House Ways and Means Committees. It is now on the House floor. Gun Reform S.329, which includes a prohibition on firearms in bars, passed the Senate along party lines. The bill is now in House Judiciary. H.606, which now only relates to relinquishment of firearms due to relief from abuse orders, is on the Senate floor. Charter Changes H.508 was signed into law on April 27, 2026. H.956 (REIB) passed the House and the Senate. The charter change bills that we have been monitoring are: H.59 Board of Police Commissioners/Police Department H.462 Just cause eviction H.508 Landlord notice/ward boundaries H.956 REIB S.131 Banning firearms in bars Other Areas of Interest Rural Health Transformation Grant Five Rural Health Transformation Grant RFPs are now available online. More will be posted. License plate readers We tried to extend the sunset of ALPR/ATLE out another year or two – to 2028 or 2029, but the House Judiciary Committee preferred to look at the bill next session (before the July 1, 2027 sunset date). Immigration The Legislature passed H.849 (civil action for damages for interference with State or federal constitutional rights by any government official) and became law without the Governor’s signature. S.208 (standards for law enforcement identification) and S.209 (prohibiting civil arrest in sensitive locations) are being considered by the House. and S.227 (creating immigration protocols in Vermont schools) is on the Senate floor. Voting Rights We are following S.298, which creates the Vermont Voting Rights Act. Tax We are following H.933, the miscellaneous tax bill. A compromise was reached regarding the local options tax. Agriculture An amendment was added to H.941 which will exempt ratites (including emus) from the prohibition on municipal regulation. Mickenberg, LLC Zatz & Renfrew Consulting 10 Nash Place, Burlington, VT 05401 david@mickenbergvt.com, christina@mickenbergvt.com, zatz@sover.net, renfrew@sover.net Page 62 of 132 TO: City of Burlington, Board of Finance City of Burlington, City Council FROM: Katherine Schad, Chief Administrative Officer CC: Dr. Kelli Perkins, Director of REIB DATE: June 1, 2026 SUBJECT: Unassigned Fund Balance Request to Roll Over Unused REIB Community Celebrations Donations This memo outlines a request for approval for a Fiscal Year (FY) 2026 budget adjustment to move unspent donations from FY25 into the FY26 REIB Community Celebrations line from the Unassigned Fund Balance. Background For Juneteenth 2025 community members raised $44,750 and $19,111 was spent on the community dinner. This leaves a balance of $25,639 and the intention of these community-made donations was to roll this amount over to the FY26 budget as money raised was with the specific purpose of Juneteenth community dinners – for 2025 and beyond if possible. Requests to roll money over from one year to the next within the general fund are usually handled within the City’s annual budget resolution in mid-June. However, with the timing of Juneteenth being at the end of the City’s fiscal year, the request to roll over this money was received after City Council had already approved the FY26 budget resolution and it was not included. Request DFA and REIB request that the Board of Finance and City Council approve the adjustment to the FY26 budget in the amount of $25,639 out of the Unassigned Fund Balance. Due to timing this was not included in the FY26 budget resolution leading to a rare occasion of asking for the use of funds from the Unassigned Fund Balance. Motions Board of Finance To approve and recommend that the City Council authorize the adjustment to the FY26 REIB budget in the amount of $25,639 out of the Unassigned Fund Balance. City Council To authorize the adjustment of the FY26 REIB budget in the amount of $25,639 out of the Unassigned Fund Balance. Page 63 of 132 Page 64 of 132 Page 65 of 132 Page 66 of 132 Page 67 of 132 Page 68 of 132 Page 69 of 132 Page 70 of 132 Page 71 of 132 Page 72 of 132 Page 73 of 132 Page 74 of 132 Page 75 of 132 Page 76 of 132 Page 77 of 132 Page 78 of 132  Resolution Relating to RESOLUTION________ Sponsor(s): Councilor Barlow Introduced: ____________________ ADOPTION OF UPDATED LOCAL EMERGENCY Referred to: ____________________ MANAGEMENT PLAN ______________________________ Action: ________________________ Date: __________________________ Signed by Mayor: ________________ CITY OF BURLINGTON In the year Two Thousand Twenty-Six..……………………………………………………………………… Resolved by the City Council of the City of Burlington, as follows: 1 That WHEREAS, Local Emergency Management Plans are required by the Vermont Department of 2 Emergency Management to be updated and submitted to Regional Planning Commissions after Town Meeting 3 Day on an annual basis; and 4 WHEREAS, the Local Emergency Management Plan is an important planning document that is used at 5 the Local and State level to contact and coordinate local resources to address a full spectrum of needs in an 6 emergency; and 7 WHEREAS, the City of Burlington Emergency Management Director Michael Curtin has worked to 8 ensure that the Local Emergency Management Plan contains up to date information; and 9 WHEREAS, this update is consistent with the format recommended by the Vermont Department of 10 Emergency Management; 11 NOW, THEREFORE, BE IT RESOLVED that the City of Burlington officially approves the 2026- 12 2027 City of Burlington Local Emergency Management Plan. 13 14 15 TM/ML/Resolutions 2026/Adoption of Updated Local Emergency Management Plan 16 5/27/25 Page 79 of 132 Page 80 of 132 Page 81 of 132  City of Burlington Walk/Bike Council Memo To:​ ​ City of Burlington, City Council From:​ Gordon Dragoon, Chair ​ ​ Jason Stuffle ​ ​ Jak Tiano ​ ​ Ellery Ames CC:​ ​ Jack Evans, Local Motion Representative Phillip Peterson, PE, Senior Transportation Engineer & Planner Chapin Spencer, Director of Public Works Subject:​ Walk/Bike Council collaboration with the City Council Background The Burlington Walk/Bike Council (BWBC) is a volunteer advisory council that advises on infrastructure and policy improvements for cycling, walking, and rolling. The BWBC was formed in 2009 to serve as a citizen board to discuss active transportation topics with city staff, officials, and residents. While the BWBC has collaborated closely with DPW, Parks & Recreation, and regional Walk/Bike groups, Burlington does not currently have a structured process for Councilor engagement on active transportation. Recently, the BWBC has hosted and attended joint sessions with other municipal Walk/Bike groups in our region. These meetings have highlighted that Burlington’s advisory‑to‑Council relationship is comparatively informal. Burlington residents would be better served by a consistent and intentional model. Summary In order to fulfill its role as “a citizen board to discuss active transportation with city staff, officials, and residents”, the BWBC recommends establishing an annual recurring rotation of district-based active transportation forums in which district and ward councilors are expected participants. This venue would provide a direct dialog for residents, councilors, and staff to speak to active transportation issues that are specific to their neighborhood. It would enable the city to identify emerging needs and opportunities in a neighborhood and provide residents with a place to learn about upcoming projects and existing plans. Page 82 of 132 The BWBC’s proposal for district‑based active transportation meetings directly supports Burlington’s charter regarding transparent governance and community engagement. The charter requires that city business be conducted openly (§3‑41) and vests responsibility for the administration of city services, including active transit systems, in the Mayor and City Council (§3‑36). Because walking, biking, and rolling infrastructure are core municipal functions governed under City ordinance, structured district‑level conversations are a practical and appropriate way to ensure that community needs are understood and reflected in city decision‑making. Proposal We recommend setting up a rotation schedule of district-based forums on active transportation, hosted by the BWBC. We would invite district and ward councilors, DPW staff, local residents, and any other relevant city staff or partners. The meeting would be held at a location central to the district to discuss active transportation in the area. The forums would be grouped in the following way: ●​ North District, Wards 4 & 7 ●​ Central District, Wards 2 & 3 ●​ East District, Wards 1 & 8 ●​ South District, Wards 5 & 6 These forums would be a place for city staff to inform residents on the short-term and long-term active transportation plan for their district. It is important to balance these informational sessions with community feedback; so we would also like to offer participants an opportunity to weigh in on these plans and provide the city with their active transit experiences. Outreach and coordination would be the responsibility of the BWBC. We have identified Front Porch Forum, NPAs, and local facebook groups as key community outreach avenues. We'll solicit the input of key staff members and councilors to determine which departments have upcoming active transportation projects in each district. Next steps Before and during this forum, we will need the council’s help on three items: 1)​ A set of councilors to volunteer their district as the first to host the BWBC. 2)​ Input from councilors in identifying the specific active transit needs of their district. 3)​ District councilor’s attendance at this forum and a brief statement on your vision and specific ideas for active transit. Active transportation is a key part in the city’s future direction. As sustainable transit becomes more important and the city continues to densify, it’s vitally important that we make the right choices on active transportation policy and infrastructure today. And when residents, councilors, and city staff are aligned on the direction of our city and confident we are making the right choices, we are able to move more efficiently as a body. Page 83 of 132  CITY OF BURLINGTON DEPARTMENT OF PUBLIC WORKS 645 Pine Street, Suite A Post Office Box 849 Burlington, VT 05402-0849 802.863.9094 VOX 802.863.0466 FAX 802.863.0450 TTY www.burlingtonvt.gov MEMORANDUM TO: City of Burlington, Board of Finance and City Council FROM: Corey Mims, PE, Senior Public Works Engineer Jack Keller, PE, Public Works Engineer DATE: May 18th, 2026 BOF; June 1st, 2026 CC CC: Chapin Spencer, Director of Public Works Laura Wheelock, PE, Assistant Director of Public Works/City Engineer RE: Champlain Parkway Project Update and Traffic Control Amendment Request: The Department of Public Works (“DPW”) is requesting the Board of Finance to approve and recommend the City Council authorize the Director of Public Works the authority to permit the opening of the Champlain Parkway interstate connection once construction is substantially complete. Background: After six decades of planning, project development, multiple redesigns, transfer of project management from the State to the City, at least six lawsuits, the Champlain Parkway’s construction is projected to be completed in the next few months. The project remains on budget, and with the Council’s support, it can be opened to traffic on time as well. On September 13th, 2021 DPW staff presented to the Board of Finance and City Council the South End Construction Coordination Plan which introduced the idea of a two-phase construction of the Champlain Parkway Project – as part of an overall sequencing plan for South End capital projects, to minimize community impacts. With Council support, the Champlain Parkway Project team split the project’s construction into two separate construction phases, the “Initial” and “Final” phases. On April 25th, 2022 the City of Burlington approved the authorization to execute the Champlain Parkway Initial Construction Contract with SD Ireland Kubricky JV LLC in an amount of $40,980,143.40 with an additional $4,098,014 (10%) in contingency funds, totaling up to $45,078,157.40. On August 12th, 2024 the City of Burlington approved the authorization to execute the Champlain Parkway Final Construction Contract with Engineer’s Construction Inc. (ECI) Page | 1 of 4 Page 84 of 132 RE: Champlain Parkway Project Update and Traffic Control Amendment May 18, 2026 Page | 2 of 4 in the amount of $14,396,012.50 with an additional $1,439,601.25 (10%) in contingency funds, totaling up to $15,835,613.75, subject to the final review and approval by the Office of the City Attorney. Prior to the authorization, City Council amended the motion language to also be subject to: 1. Request the Department of Public Works provide the City Council a full briefing at a September 2024 Council meeting on the status of the South End Construction Coordination Sequence and the Railyard Enterprise Project in specific; and 2. Make best efforts to front load the installation of the Champlain Parkway final construction contract’s improvements between Maple Street and Main Streets including the installation of traffic signals such that the signals are operational for up to 6 month, but in no case fewer than 3 months, prior to the opening of the project’s interstate connection; and 3. Have the Department of Public Works and the Transportation, Energy & Utilities Committee (TEUC) develop a plan for post-construction traffic monitoring and public feedback, including proactive outreach to the King and Maple neighborhood, and present the results to the City Council every year for the first two years after the Champlain Parkway project is completed; and 4. Based on the traffic data and feedback collected, advance any appropriate additional improvement or traffic mitigation necessary. Being responsive to the City Council’s additional provisions, the Department of Public Works: On September 23rd, 2024 presented an update on the Railyard Enterprise Project status to the City Council. This update also included an Executive Session to further discuss project details. At the time of executing the final construction contract, DPW discussed with ECI the City Council’s direction to make every best effort to focus early construction efforts of the Final contract on the Maple and King portion of the project. ECI’s initial construction schedule proposed an alternative phasing of the project which began at the southern limits of the project which allowed ECI ability to work into the winter and provided time for procurement of long lead traffic signal items at the northern Maple and King intersections. This schedule had completion of the Maple and King intersection occurring in excess of 6 months prior to planned opening of the Champlain Parkway. As is common in construction, due to various reasons including but not limited to elevation discrepancies, weather, scheduling conflicts and permitting issues, there were a number of revisions to the schedule which have delayed completion and activation of the Maple and King intersections. An Equal Opportunity Employer This material is available in alternative formats for persons with disabilities. To request an accommodation, please call 802.863.9094 (voice) or 802.863.0450 (TTY). Page 85 of 132 RE: Champlain Parkway Project Update and Traffic Control Amendment May 18, 2026 Page | 3 of 4 The Maple & Pine and King & Pine intersection equipment was installed in December 2025 but could not be energized for two reasons: 1) cold weather prevented placement of pavement markings at the intersections and 2) a conflict with the King & Pine intersection cabinet’s power required modification. On May 4th, 2026 traffic signals at the Maple & Pine and the King & Pine intersections were finalized and activated. The traffic signal timing is by contract being tested for 30 days in the final condition giving priority to the north/south movements along Pine Street. The Final Construction contract is on schedule to substantially complete the Champlain Parkway which would allow opening of the interstate connection by the contract completion date of June 30th, 2026. This would have the Maple and King traffic signals in operation and monitored for just under 2 months. To date the observations have noted some minor congestion on the side streets of Maple and King as traffic patterns have yet to adjust to the change in conditions. Additionally with the final construction activities and paving of Main Street, detours have placed greater traffic temporarily onto the Maple and King streets which has resulted in some noted congestion. So far these times of congestion have not been observed for long duration. During peak hour traffic the waits for the primary north/south route have been observed to be reduced overall. DPW is recommending that the Champlain Parkway’s interstate connection be opened once the project is substantially complete (estimated to be late June) and not to wait for the Maple & Pine and King & Pine signalized intersections to be in operation for more than three months, as was requested by a previous City Council, for the following reasons:  The project team will have sufficient time within the nearly two months of signal operation to address any outstanding operational issues.  The contract was bid with set contract conditions that predated and had not included the August 12th, 2025 amended motion conditions.  The City would be allowing the contractor to complete the project on their schedule and avoid potential contract disputes.  The City would be providing relief to the South End traffic congestion on Route 7 that residents have been experiencing during the construction traffic restrictions. Additionally, elevated traffic volumes observed on Queen City Park Road and the one- lane bridge would also reduce to pre-construction levels with the opening of the interstate highway connection. Schedule: DPW is preparing to attend the May 26th TEUC meeting to share the plans for the Champlain Parkway’s post construction monitoring in the Maple and King neighborhood. This allows for another meeting in June as needed to modify the plan in advance of the project completion. An Equal Opportunity Employer This material is available in alternative formats for persons with disabilities. To request an accommodation, please call 802.863.9094 (voice) or 802.863.0450 (TTY). Page 86 of 132 RE: Champlain Parkway Project Update and Traffic Control Amendment May 18, 2026 Page | 4 of 4 Mid June, DPW is working on a community event with Run Vermont for a potential 1- mile fun run and walk on the unopened portion of the Champlain Parkway. Late June, DPW plans to attend the June TEUC meeting to provide an update on the Railyard Enterprise Project. Last week of June, DPW has begun working to schedule a ribbon cutting and opening ceremony for the completion of the Champlain Parkway project. Last week of June, construction is estimated to be substantially completed by this date allowing the City the opportunity to open and put into use the last piece of the Champlain Parkway. June – October, final punch list items and project cleanup. For the public, project information can always be found on the project’s website: www.champlainparkway.com. There is also a mailing list sign up on the website so stakeholders can stay up to date on construction and other news. Councilors are welcome to reach out to the project team with specific questions:  Corey Mims, cmims@burlingtonvt.gov  Jack Keller, jckeller@burlingtonvt.gov Motions Actions for Board of Finance: 1. To approve and recommend that the City Council authorize the Director of Public Works the authority to permit the opening of the Champlain Parkway interstate connection, notwithstanding the City Council’s previous direction that the Maple & Pine and King & Pine signalized intersections first be in operation for more than three months. Actions for City Council: 1. To authorize the Director of Public Works the authority to permit the opening of the Champlain Parkway interstate connection, notwithstanding the City Council’s previous direction that the Maple & Pine and King & Pine signalized intersections first be in operation for more than three months. An Equal Opportunity Employer This material is available in alternative formats for persons with disabilities. To request an accommodation, please call 802.863.9094 (voice) or 802.863.0450 (TTY). Page 87 of 132  Board of Finance and City Council Submission Checklist Version: April 2025 Department: DPW-Tech Services Submitter: Corey Mims Title/Subject: Champlain Parkway Update and Traffic Amendment Approval Requested: Meeting Date: ☒ Board of Finance 5/18/2026 ☒ City Council 6/1/2026 ☐ Both BOF and Council Click or tap to enter a date. Instructions 1. This form must be completed by the person submitting the materials. 2. This form must be sent with the final submission of materials in advance of the meeting. 3. Do not indicate that a sign-off was received until it has actually been obtained. 4. Commission reports and presentations do not need to be reviewed by the CAO or Attorneys. 5. Name the reviewing Attorney or HR Manager in the Note column. Signoff Needed Received? Approval Date Note Department Head Yes 5/11/2026 Chapin Spencer Mayor’s Office Yes 5/12/2026 Kara Alnasrawi Board/Commission Choose an Click or tap to Click or tap here to enter text. item. enter a date. City Attorney’s Office for memo and Choose an Click or tap to Click or tap here to enter text. contracts or legal documents item. enter a date. City Attorney’s Office for memo and Yes 5/12/2026 Erik Ramakrishnan motion(s) or resolution(s) CAO for budget, financing, and memo Yes 5/12/2026 Katherine Schad Human Resources, if personnel action Choose an Click or tap to Click or tap here to enter text. or policy item. enter a date. CIO, if IT-related Choose an Click or tap to Click or tap here to enter text. item. enter a date. Page 88 of 132  MEMORANDUM To: Burlington Board of Finance and City Council From: Darren Springer, General Manager Emily Stebbins-Wheelock, CFO and Manager of Strategy & Innovation Date: 18 May 2026 Subject: Burlington Electric Department Proposed Rate Change for FY27 Burlington Electric Department (BED) requests that the City Council approve its filing with the Vermont Public Utility Commission of a request to increase its rates for electric service by 2.99 percent on bills rendered on or after September 1, 2026. The Burlington Electric Commission unanimously approved BED’s request at its May 13, 2026 meeting. BED staff will share a presentation with more information about the context for BED’s request and the estimated impact on ratepayers at the Board of Finance meeting on May 18, 2026 and the City Council meeting on June 1, 2026 and will be available to answer any questions Councilors may have. Motions Board of Finance: To approve and recommend that the City Council authorize the General Manager of the Burlington Electric Department or their designee to file tariff amendments and supporting documents with the Vermont Public Utility Commission requesting an increase in Burlington Electric Department rates of 2.99 percent on bills rendered on or after September 1, 2026 as proposed. City Council: To approve and authorize the General Manager of the Burlington Electric Department or their designee to file tariff amendments and supporting documents with the Vermont Public Utility Commission requesting an increase in Burlington Electric Department rates of 2.99 percent on bills rendered on or after September 1, 2026 as proposed. Page 89 of 132 FY 2027 Proposed Rate Increase Burlington Board of Finance May 18, 2026 Page 90 of 132  FY27 Rate Change – 2.99% • Lowest rate change proposed since pandemic at 2.99% • Latest national numbers show 6.1% increase in electricity prices over last year (https://www.nytimes.com/live/2026/05/12/business/inflation-report-cpi) • National forecast for June-Sept 2026 is 8.5% increase (https://neada.org/wp-content/uploads/2026/04/NEADA-CEPC-Summer- Cooling-4-24-26.pdf) • April 2021-April 2026 national electricity price increase of 38.9%; Burlington Electric over same period = 28.7% (https://electricity.heatmap.news/) Page 91 of 132 Economic/Energy Context “Kept bills low and stable: Burlington generates its power from a variety of sources, including biomass facilities, hydro, wind, solar, and oil. This diversity has protected its customers from price volatility and enabled it to retain lower rates. In contrast, Eversource customers in neighboring New Hampshire have been exposed to fluctuating natural gas prices, and experienced higher, more volatile bills. (See chart below). Importantly, this analysis assumes comparable electricity usage across households, but in reality, Burlington residential users consume 34 percent less than the average in New England, at least in part due to the city’s long-standing energy efficiency efforts. As a result, a typical Burlington homeowner’s actual bills would likely be even lower than what is represented here.” https://rmi.org/why-communities-can-and-must- consider-electricity-affordability-and-risk- together/ Page 92 of 132  BED Rate Changes Since 1980 0.35 32% 0.3 0.25 22.86% 0.2 16% 0.15 11.33% 9.25% 0.1 9.40% 9% 5.5% 7.44% 7.19% 7.5% 5.28% 5.5% 4.33% 0.05 3.95% 2.99% 2% 0.50% 0 -0.05 -5% Proposed -0.1 1980 1983 1986 1989 1992 1995 1998 2001 2004 2007 2010 2013 2016 2019 2022 Increase 2025 Rate Increase 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 BED 11.33% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 7.50% 3.95% 5.5% 5.5% 4.33% 2.99% GMP 0.00% 0.00% 0.00% 0.00% 0.00% 0.40% 2.00% -2.46% 0.73% 0.93% 5.45% 2.92% 0.00% 4.69% 2.2% 5.3% 5.26% 7.4% VEC 0.00% 0.00% 0.00% 0.00% 2.93% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 3.29% 0.00% 1.97% 8.19% 8.33% 4.84% 2.99% WEC 0.00% 0.00% 0.00% 0.00% 0.00% 4.00% 0.00% 0.00% 5.95% 3.72% 5.49% 5.95% Rate Des 12.83% 0.0% 0.0% 2.91% TBD Page 93 of 132  BED Requested Rate Changes vs. Cost of Service since 2021 12.0% 11.32% 10.56% 10.0% 8.0% 7.5% 5.92% 6.01% Proposed 5.5% 5.57% 6.0% 5.5% Increase 4.33% 3.95% 4.0% 2.99% 2.0% TBD 0.0% 2021 2022 2023 2024 2025 2026 Approved/Requested COS at 2 TIER Page 94 of 132  Change in Cost of BED Electricity vs. Other Goods/Services since 2010 250% 200% 150% 100% Proposed Increase 50% 0% 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 BED Rates Inflation Medical Housing 1 Sources: FRED Economic Data and BED sales Page 95 of 132  Residential Avg Cost per KWH - since 2010 Residential Rate Comparison 0.30 0.28 0.26 0.24 0.22 0.20 0.18 0.16 0.14 0.12 Proposed Increase 0.10 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 New England Other VT BED BED EAP Sources: BED sales data; for New England and Other VT, EIA data up to 2024 and GMP and VEC rate increases for 2025 and 2026 Page 96 of 132  Commercial & Industrial Avg Cost per KWH - since 2010 Commercial & Industrial Avg Cost per KWH Comparison 0.22 0.20 0.18 0.16 0.14 Proposed Increase 0.12 0.10 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 New England Other VT BED Sources: BED sales data; for New England and Other VT, EIA data up to 2024 and GMP and VEC rate increases for 2025 and 2026 Page 97 of 132  Rate Comparison: Total Cost to Serve/KWH since 2010 Total Electric Rate Comparison 0.24 0.22 0.20 0.18 0.16 0.14 0.12 Proposed Increase 0.10 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 New England Other VT BED Sources: BED sales data; for New England and Other VT, EIA data up to 2024 and GMP and VEC rate increases for 2025 and 2026 Page 98 of 132  Effect on Customer Bills Average Average Monthly Bill1 Monthly Group Use At Proposed (kWh) At Current Rate Increase Rate Residential 419 $92.13 $94.88 $2.75 Small 425 $116.32 $119.80 $3.48 General 1 Includes Franchise Fee, EEC, and local option/sales tax if applicable. Calculations based on average monthly energy for rate classes. The rate increase will have larger bill impacts for customers with higher energy usage. Page 99 of 132  Effect on Energy Assistance Program Customers • EAP enrollment can mitigate the rate increase impact on the monthly bill Period LMI Avg Monthly Bill EAP Credit1 (Before EAP Credit) Current Rate $103.97 -$12.09 (12.5%) Proposed Rate $107.07 -$12.45 (12.5%) • 779 customers enrolled as of 4-30-26 • Eligibility: income at or below 185% of Federal Poverty Level or non-profit residential shelters or affordable housing providers that meet certain criteria • Anticipated potential to help 800-1,500 residential customers based on enrollment of eligible customers for similar assistance programs2 1 Low/Moderate-income usage modeled on customers enrolled in BED’s Energy Assistance Program (476 kWh/month). Applies to Customer Charge, Energy Charge, and Demand Charge (if any). 2 Anticipated enrollment based on uptake of eligible customers in other Vermont Energy Assistance programs (VGS: 14%, GMP: 25%) Page 100 of 132  Board of Finance and City Council Submission Checklist Version: April 2025 Department: Burlington Electric Department Submitter: Emily Stebbins-Wheelock Title/Subject: BED FY27 rate request of 2.99 percent Approval Requested: Meeting Date: ☒ Board of Finance 5/18/2026 ☒ City Council 6/1/2026 ☐ Both BOF and Council Click or tap to enter a date. Instructions 1. This form must be completed by the person submitting the materials. 2. This form must be sent with the final submission of materials in advance of the meeting. 3. Do not indicate that a sign-off was received until it has actually been obtained. 4. Commission reports and presentations do not need to be reviewed by the CAO or Attorneys. 5. Name the reviewing Attorney or HR Manager in the Note column. Signoff Needed Received? Approval Date Note Department Head Yes 5/12/2026 Darren Springer Mayor’s Office Yes 5/13/2026 Kara Alnasrawi Board/Commission Yes 5/13/2026 Burlington Electric Commission City Attorney’s Office for memo and N/A Click or tap to Click or tap here to enter text. contracts or legal documents enter a date. City Attorney’s Office for memo and Yes 5/12/2026 Jessica Brown motion(s) or resolution(s) CAO for budget, financing, and memo Yes 5/12/2026 Katherine Schad Human Resources, if personnel action N/A Click or tap to Click or tap here to enter text. or policy enter a date. CIO, if IT-related N/A Click or tap to Click or tap here to enter text. enter a date. Page 101 of 132  CITY OF BURLINGTON ORDINANCE ___________ Sponsor: Board of Finance, Ordinance Committee Public Hearing Dates: ___________ In the Year Two Thousand Twenty-Six _____________________________ First reading: _________________ Referred to: ___________________ An Ordinance in Relation to Rules suspended and placed in all stages of passage: ______________ GROSS RECEIPTS Second reading: ________________ BCO Sec. 21-31 Action: ______________________ Date: ________________________ Signed by Mayor: ______________ Published: ____________________ Effective: _____________________ It is hereby Ordained by the City Council of the City of Burlington as follows: 1 Chapter 21, Offenses & Miscellaneous Provisions, of the Code of Ordinances of the City of Burlington be 2 and hereby is amended by amending Sec. 31 (Restaurant, hotel, amusements and admissions taxes), thereof 3 to read as follows: 4 5 21-31 Restaurant, hotel, and amusements and admissions taxes. 6 (I) GENERAL PROVISIONS: As written. 7 (II) TAXES IMPOSED: 8 (A) Restaurant Tax: There is hereby imposed a business occupation tax upon all persons engaged in the 9 restaurant business of whatever name or character in the City of Burlington. The tax imposed shall be at 10 the rate of two and one-half (2.5) percent of the gross receipts from taxable business, as defined herein, 11 done per monthly period in accordance with the provisions of this section. 12 (B) Hotel and Motel Tax: As written 13 (C) Short- Term Rental Tax: There is hereby imposed a business occupation tax upon all persons 14 engaged in operating short -term rentals within the City of Burlington. The tax imposed shall be at a 15 rate of nine (9) percent of gross receipts from taxable business, as herein defined, done per monthly 16 period in accordance with the provisions of this section and dedicated to the housing trust fund. 17 Notwithstanding any other provision of this section, whenever state meals and rooms tax on a short-term 18 rental is collectible from a “booking agent”, as defined in 32 V.S.A. § 9202(20), as the same may be 19 amended from time to time, then the booking agent shall be the “taxpayer”, as defined in subsection 20 (III)(H) of this section, but the operator of the short-term rental shall remain liable for payment of the 21 short-term rental tax if the booking agent fails to collect and remit the tax. Page 102 of 132  Page 2 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 22 (D) Amusements Tax: There is hereby imposed a business occupation tax upon all persons engaged in 23 the business of operating places of amusement, including, but not limited to, pool halls, arcades, bowling 24 alleys, or operating any establishment making available use of amusement devices of whatever name or 25 character within the City of Burlington. The tax imposed shall be at the rate of two and one-half (2.5) 26 percent of taxable business, as defined herein, done per monthly period in accordance with the 27 provisions of this section. 28 (E) Admissions Tax: There is hereby imposed a tax on admissions to circuses, menageries, carnivals, 29 cinemas, shows of every kind, plays, athletic contests, exhibitions or entertainments for money of 30 whatever name or character except those of educational or nonprofit institutions or organizations or 31 wholly for charitable purposes. The tax imposed shall be at the rate of two (2) percent of the gross 32 receipts from such admissions, as defined herein, done per monthly period in accordance with the 33 provisions of this section. 34 (FE) Compliance Required: As written. 35 (G) Temporary Tax Rate: Notwithstanding any other provision of this section, the following temporary 36 tax rates will apply for the fiscal year commencing on July 1, 2025, and ending on June 30, 2026: 37 (1) The restaurant, amusements, and admissions taxes on gross receipts set forth in subsections 38 (II)(A), (II)(D), and (II)(E) of this section shall be increased from two (2) percent of gross receipts to 39 two and one-half (2.5) percent; and 40 (2) The short term rental tax on gross receipts set forth in subsection (II)(C) of this section shall 41 be divided to dedicate two (2) percent of revenues for general fund purposes, with the remaining 42 seven (7) percent dedicated to the housing trust fund. 43 Commencing July 1, 2026, said tax rates shall again be set as set forth in subsections (I)(A) through 44 (I)(E) of this section. 45 (III) DEFINITIONS: For the purposes of this section, the following terms, phrases, words and their 46 derivations shall have the meanings given herein: 47 (A) Person means any individual, male or female, estate, trust, receiver, cooperative association, 48 domestic and foreign corporation, syndicate, joint stock corporation, partnership of any kind, club and 49 society. Page 103 of 132  Page 3 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 50 (B) - (C) As written. 51 (D) Gross Receipts means the total amounts received or receivable and the total amounts actually 52 received or receivable for the performance of any act or service, of whatever nature it may be, for which 53 a charge is made or credit allowed when such act or service is done as part of or in connection with a 54 taxable admission or a taxable business as herein defined. Included in "gross receipts" shall be all 55 receipts, cash, credits and property of any kind or nature, without any deductions therefrom on account 56 of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or 57 payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following: 58 (l) - (2) As written. 59 (E) – (F) As written. 60 (G) Taxable Business means: 61 (l) - (2) As written. 62 (3) Charges of any kind received, including admission or minimum charges for the use of pool 63 halls, billiard tables, bowling alleys, arcades, electric amusement devices, mechanical amusement 64 devices, or the use of other places of amusement or of amusement devices of whatever name and 65 character. 66 (H) – (I) As written. 67 (J) Restaurant means: 68 (1) eEvery eating and drinking establishment operated within the City of Burlington, including every 69 restaurant, cafe, lunch counter, private and social club, bar, tavern, diner, cafeteria, delicatessen, 70 sandwich shop, or other place, where any food or food products are prepared and delivered on 71 premises to the purchaser ready to eat, or where beverages, including alcoholic beverages, are served 72 for consumption on premises, or both, and for which charge is made; 73 (2) All sites of athletic contests, shows, performances, movies, theaters and entertainment places 74 where food, beverages, including alcoholic beverages, or refreshments are sold for consumption on 75 premises; or Page 104 of 132  Page 4 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 76 (3) A person who facilitates the sale and collects the charge in connection with any taxable business 77 (as the term “taxable business” is defined in subsection (III)(G)(1) of this section), through an 78 internet transaction or any other means. For greater clarity, where such a facilitator collects a charge 79 for taxable business on behalf of the operator of any facility described in the foregoing subparagraphs 80 (1) and (2), then the facilitator shall be the taxpayer and shall be required to register with the 81 treasurer, remit monthly sworn statements, and pay all taxes due for meals facilitated, as describe in 82 subsections (IV) and (V) of this section. 83 This term shall not include caterers who do not prepare and deliver food and beverages to customers 84 at the caterer’s place of business. This term shall include all sites of athletic contests, shows, 85 performances, movies, theaters and entertainment places where food, beverages, including alcoholic 86 beverages, or refreshments are sold for consumption on premises. 87 (K) Sworn Statement As written. 88 (IV) TAX-WHEN DUE: 89 (A) Every taxpayer subject to the provisions of this section shall file within thirty (30) days of the 90 effective date hereof an application with the treasurer for a taxpayer identification number. This 91 application shall contain the legal name of the taxpayer, any trade name(s) employed, the address, 92 place(s) of business within the city, principal place of business, phone number, authorized agent for 93 service of process, the type(s) of taxable admissions received by the taxpayer and that taxable 94 business(es) in which the taxpayer is engaged. Upon receipt of a complete application, the treasurer shall 95 issue to each taxpayer an identification number. Failure of a taxpayer, or anyone reasonable likely to be 96 a taxpayer as herein defined at the time that levy of the taxes herein commences, to file for an 97 identification number shall be a violation. 98 (B) - (D) As written. 99 (E) If the treasurer determines that a taxpayer has failed to pay any tax, penalty or portion thereof due 100 under this section, the treasurer shall mail to such taxpayer a statement showing the balance due and 101 shall add thereto a thirteen dollar ($13.00) late penalty payment or interest at the rate of twelve (12) 102 percent per yearone (1) percent of the unpaid balance, whichever is greater. That unpaid balance and 103 penalty total shall be subject to interest at a rate of twelve (12) percent per year from the date of Page 105 of 132  Page 5 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 104 underpayment. Such interest shall accrue until the date of payment. Within five (5) days from the date 105 the statement is mailed, the taxpayer shall pay such balance and all interest due thereon. No such 106 demand shall be made more than four (4) years after the close of the fiscal year in which the same 107 accrued, except: 108 (1) As against a taxpayer who has been guilty of any fraud or misrepresentation of material facts; or 109 (2) Where a taxpayer has executed a written waiver of such limitation. 110 (F) - (H) As written. 111 (V) - (XV) As written. 112 113 114 115 * Material stricken out deleted. 116 ** Material underlined added. 117 118 ER/Ordinances 2026/Gross Receipts Ordinance 119 BCO Section 21-31 120 5-21-2026 Page 106 of 132 Gross Receipts Tax Ordinance Committee May 1, 2026 Page 107 of 132 What falls under Burlington’s Gross Receipts? • Meals, Alcohol, Admissions, & Amusements = 2.5% • Short Term Rentals (“AirBnB Tax”) = 9% (dedicated to the Housing Trust Fund) • Hotel/Motel (“Rooms Tax”) = 4% Current Estimated GR income for FY27 = $7M Impact of sunsetting the 0.5% GR tax = -$870,000 Page 108 of 132 How a GR Tax Works • Gross receipts tax is an “at the register” tax. • It is not added to the listed/advertised price of the item. • VT Gross Receipts Law: Applicable State guidance states: (a) Each operator shall state the amount of tax to each occupant and each purchaser of a taxable meal and alcoholic beverage, and shall charge the tax for each rental, meal, or beverage, and shall demand and collect the tax from such occupant or purchaser. The occupant or purchaser shall pay the tax to the operator and each operator shall be liable for the collection thereof. • Businesses must be passing this tax on to the consumer as a separate item • Businesses should not be absorbing this tax – i.e. it is not be a direct cost to the business • The State portion of GR tax is remitted directly to the State • The City portion of GR tax is remitted directly to the City Page 109 of 132 How the Consumer Experiences GR Tax Tax Breakdown • State GR (11%) = $1.67 • City GR Sandwich and a capuccino • 2% = $0.37 • 0.5% = $0.09 Subtotal $18.50 State & Municipal Tax combined = $2.13 (11.5%) • 9% State • 2.5% City Page 110 of 132  Impact on Consumer Behavior • Tax Salience (a concept in behavioral economics): refers to how visible or noticeable a tax is to the person paying it at the moment they make an economic decision. • Taxes that are not fully visible at the decision point (low salience) tend to have a weaker effect on consumer behavior than equally sized, highly visible taxes* • Consumers underreact to taxes that not salient* *Chetty, Raj, Adam Looney, and Kory Kroft. 2009. “Salience and Taxation: Theory and Evidence.” American Economic Review 99, no. 4: 1145–1177. https://doi.org/10.1257/aer.99.4.1145 Page 111 of 132 QUESTIONS AND DISCUSSION Page 112 of 132  CITY OF BURLINGTON ORDINANCE ___________ Sponsor: Board of Finance, Ordinance Committee Public Hearing Dates: ___________ In the Year Two Thousand Twenty-Six _____________________________ First reading: _________________ Referred to: ___________________ An Ordinance in Relation to Rules suspended and placed in all stages of passage: ______________ Second GROSS reading: ________________ RECEIPTS Action: ______________________ BCO Sec. 21-31 Date: ________________________ Signed by Mayor: ______________ Published: ____________________ Effective: _____________________ It is hereby Ordained by the City Council of the City of Burlington as follows: 1 Chapter 21, Offenses & Miscellaneous Provisions, of the Code of Ordinances of the City of Burlington be 2 and hereby is amended by amending Sec. 31 (Restaurant, hotel, amusements and admissions taxes), thereof 3 to read as follows: 4 5 21-31 Restaurant, hotel, and amusements and admissions taxes. 6 (I) GENERAL PROVISIONS: As written. 7 (II) TAXES IMPOSED: 8 (A) Restaurant Tax: There is hereby imposed a business occupation tax upon all persons engaged in the 9 restaurant business of whatever name or character in the City of Burlington. The tax imposed shall be at 10 the rate of two (2) percent of the gross receipts from taxable business, as defined herein, done per 11 monthly period in accordance with the provisions of this section. 12 (B) Hotel and Motel Tax: As written 13 (C) Short- Term Rental Tax: There is hereby imposed a business occupation tax upon all persons 14 engaged in operating short -term rentals within the City of Burlington. The tax imposed shall be at a 15 rate of nine (9) percent of gross receipts from taxable business, as herein defined, done per monthly 16 period in accordance with the provisions of this section and dedicated to the housing trust fund. 17 Notwithstanding any other provision of this section, whenever state meals and rooms tax on a short-term 18 rental is collectible from a “booking agent”, as defined in 32 V.S.A. § 9202(20), as the same may be 19 amended from time to time, then the booking agent shall be the “taxpayer”, as defined in subsection 20 (III)(H) of this section, but the operator of the short-term rental shall remain liable for payment of the 21 short-term rental tax if the booking agent fails to collect and remit the tax. Page 113 of 132  Page 2 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 22 (D) Amusements Tax: There is hereby imposed a business occupation tax upon all persons engaged in 23 the business of operating places of amusement, including, but not limited to, pool halls, arcades, bowling 24 alleys, or operating any establishment making available use of amusement devices of whatever name or 25 character within the City of Burlington. The tax imposed shall be at the rate of two (2) percent of taxable 26 business, as defined herein, done per monthly period in accordance with the provisions of this section. 27 (E) Admissions Tax: There is hereby imposed a tax on admissions to circuses, menageries, carnivals, 28 cinemas, shows of every kind, plays, athletic contests, exhibitions or entertainments for money of 29 whatever name or character except those of educational or nonprofit institutions or organizations or 30 wholly for charitable purposes. The tax imposed shall be at the rate of two (2) percent of the gross 31 receipts from such admissions, as defined herein, done per monthly period in accordance with the 32 provisions of this section. 33 (FE) Compliance Required: As written. 34 (G) Temporary Tax Rate: Notwithstanding any other provision of this section, the following temporary 35 tax rates will apply for the fiscal year commencing on July 1, 2025, and ending on June 30July 31, 2026: 36 (1) The restaurant and, amusements, and admissions taxes on gross receipts set forth in 37 subsections (II)(A) and, (II)(D), and (II)(E) of this section shall be increased from two (2) percent of 38 gross receipts to two and one-half (2.5) percent. ; and 39 (2) The short term rental tax on gross receipts set forth in subsection (II)(C) of this section shall 40 be divided to dedicate two (2) percent of revenues for general fund purposes, with the remaining 41 seven (7) percent dedicated to the housing trust fund. 42 Commencing July August 1, 2026, said tax rates shall again be set as set forth in subsections (I)(A) 43 through (I)(DE) of this section. 44 (III) DEFINITIONS: For the purposes of this section, the following terms, phrases, words and their 45 derivations shall have the meanings given herein: 46 (A) Person means any individual, male or female, estate, trust, receiver, cooperative association, 47 domestic and foreign corporation, syndicate, joint stock corporation, partnership of any kind, club and 48 society. 49 (B) - (C) As written. Page 114 of 132  Page 3 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 50 (D) Gross Receipts means the total amounts received or receivable and the total amounts actually 51 received or receivable for the performance of any act or service, of whatever nature it may be, for which 52 a charge is made or credit allowed when such act or service is done as part of or in connection with a 53 taxable admission or a taxable business as herein defined. Included in "gross receipts" shall be all 54 receipts, cash, credits and property of any kind or nature, without any deductions therefrom on account 55 of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or 56 payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following: 57 (l) - (2) As written. 58 (E) – (F) As written. 59 (G) Taxable Business means: 60 (l) - (2) As written. 61 (3) Charges of any kind received, including admission or minimum charges for the use of pool 62 halls, billiard tables, bowling alleys, arcades, electric amusement devices, mechanical amusement 63 devices, or the use of other places of amusement or of amusement devices of whatever name and 64 character. 65 (H) – (I) As written. 66 (J) Restaurant means: 67 (1) eEvery eating and drinking establishment operated within the City of Burlington, including every 68 restaurant, cafe, lunch counter, private and social club, bar, tavern, diner, cafeteria, delicatessen, 69 sandwich shop, or other place, where any food or food products are prepared and delivered on 70 premises to the purchaser ready to eat, or where beverages, including alcoholic beverages, are served 71 for consumption on premises, or both, and for which charge is made; 72 (2) All sites of athletic contests, shows, performances, movies, theaters and entertainment places 73 where food, beverages, including alcoholic beverages, or refreshments are sold for consumption on 74 premises; or 75 (3) A person who facilitates the sale and collects the charge in connection with any taxable business 76 (as the term “taxable business” is defined in subsection (III)(G)(1) of this section), through an Page 115 of 132  Page 4 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 77 internet transaction or any other means. For greater clarity, where such a facilitator collects a charge 78 for taxable business on behalf of the operator of any facility described in the foregoing subparagraphs 79 (1) and (2), then the facilitator shall be the taxpayer and shall be required to register with the 80 treasurer, remit monthly sworn statements, and pay all taxes due for meals facilitated, as describe in 81 subsections (IV) and (V) of this section. 82 This term shall not include caterers who do not prepare and deliver food and beverages to customers 83 at the caterer’s place of business. This term shall include all sites of athletic contests, shows, 84 performances, movies, theaters and entertainment places where food, beverages, including alcoholic 85 beverages, or refreshments are sold for consumption on premises. 86 (K) Sworn Statement As written. 87 (IV) TAX-WHEN DUE: 88 (A) Every taxpayer subject to the provisions of this section shall file within thirty (30) days of the 89 effective date hereof an application with the treasurer for a taxpayer identification number. This 90 application shall contain the legal name of the taxpayer, any trade name(s) employed, the address, 91 place(s) of business within the city, principal place of business, phone number, authorized agent for 92 service of process, the type(s) of taxable admissions received by the taxpayer and that taxable 93 business(es) in which the taxpayer is engaged. Upon receipt of a complete application, the treasurer shall 94 issue to each taxpayer an identification number. Failure of a taxpayer, or anyone reasonable likely to be 95 a taxpayer as herein defined at the time that levy of the taxes herein commences, to file for an 96 identification number shall be a violation. 97 (B) - (D) As written. 98 (E) If the treasurer determines that a taxpayer has failed to pay any tax, penalty or portion thereof due 99 under this section, the treasurer shall mail to such taxpayer a statement showing the balance due and 100 shall add thereto a thirteen dollar ($13.00) late penalty payment or interest at the rate of twelve (12) 101 percent per yearone (1) percent of the unpaid balance, whichever is greater. That unpaid balance and 102 penalty total shall be subject to interest at a rate of twelve (12) percent per year from the date of 103 underpayment. Such interest shall accrue until the date of payment. Within five (5) days from the date 104 the statement is mailed, the taxpayer shall pay such balance and all interest due thereon. No such Page 116 of 132  Page 5 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 105 demand shall be made more than four (4) years after the close of the fiscal year in which the same 106 accrued, except: 107 (1) As against a taxpayer who has been guilty of any fraud or misrepresentation of material facts; or 108 (2) Where a taxpayer has executed a written waiver of such limitation. 109 (F) - (H) As written. 110 (V) - (XV) As written. 111 112 113 114 * Material stricken out deleted. 115 ** Material underlined added. 116 117 ER/Ordinances 2026/Gross Receipts Ordinance 118 BCO Section 21-31 119 5-21-2026 Page 117 of 132  CITY OF BURLINGTON ORDINANCE ___________ Sponsor: Board of Finance, Ordinance Committee Public Hearing Dates: ___________ In the Year Two Thousand Twenty-Six _____________________________ First reading: _________________ Referred to: ___________________ An Ordinance in Relation to Rules suspended and placed in all stages of passage: ______________ GROSS RECEIPTS Second reading: ________________ BCO Sec. 21-31 Action: ______________________ Date: ________________________ Signed by Mayor: ______________ Published: ____________________ Effective: _____________________ It is hereby Ordained by the City Council of the City of Burlington as follows: 1 Chapter 21, Offenses & Miscellaneous Provisions, of the Code of Ordinances of the City of Burlington be 2 and hereby is amended by amending Sec. 31 (Restaurant, hotel, amusements and admissions taxes), thereof 3 to read as follows: 4 5 21-31 Restaurant, hotel, and amusements and admissions taxes. 6 (I) GENERAL PROVISIONS: As written. 7 (II) TAXES IMPOSED: 8 (A) Restaurant Tax: There is hereby imposed a business occupation tax upon all persons engaged in the 9 restaurant business of whatever name or character in the City of Burlington. The tax imposed shall be at 10 the rate of two (2) percent of the gross receipts from taxable business, as defined herein, done per 11 monthly period in accordance with the provisions of this section. 12 (B) Hotel and Motel Tax: As written 13 (C) Short- Term Rental Tax: There is hereby imposed a business occupation tax upon all persons 14 engaged in operating short -term rentals within the City of Burlington. The tax imposed shall be at a 15 rate of nine (9) percent of gross receipts from taxable business, as herein defined, done per monthly 16 period in accordance with the provisions of this section and dedicated to the housing trust fund. 17 Notwithstanding any other provision of this section, whenever state meals and rooms tax on a short-term 18 rental is collectible from a “booking agent”, as defined in 32 V.S.A. § 9202(20), as the same may be 19 amended from time to time, then the booking agent shall be the “taxpayer”, as defined in subsection 20 (III)(H) of this section, but the operator of the short-term rental shall remain liable for payment of the 21 short-term rental tax if the booking agent fails to collect and remit the tax. Page 118 of 132  Page 2 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 22 (D) Amusements Tax: There is hereby imposed a business occupation tax upon all persons engaged in 23 the business of operating places of amusement, including, but not limited to, pool halls, arcades, bowling 24 alleys, or operating any establishment making available use of amusement devices of whatever name or 25 character within the City of Burlington. The tax imposed shall be at the rate of two (2) percent of taxable 26 business, as defined herein, done per monthly period in accordance with the provisions of this section. 27 (E) Admissions Tax: There is hereby imposed a tax on admissions to circuses, menageries, carnivals, 28 cinemas, shows of every kind, plays, athletic contests, exhibitions or entertainments for money of 29 whatever name or character except those of educational or nonprofit institutions or organizations or 30 wholly for charitable purposes. The tax imposed shall be at the rate of two (2) percent of the gross 31 receipts from such admissions, as defined herein, done per monthly period in accordance with the 32 provisions of this section. 33 (FE) Compliance Required: As written. 34 (G) Temporary Tax Rate: Notwithstanding any other provision of this section, the following temporary 35 tax rates will apply for the fiscal year commencing on July 1, 2025, and ending on June 30July 31, 2026: 36 (1) The restaurant and, amusements, and admissions taxes on gross receipts set forth in 37 subsections (II)(A) and, (II)(D), and (II)(E) of this section shall be increased from two (2) percent of 38 gross receipts to two and one-half (2.5) percent. ; and 39 (2) The short term rental tax on gross receipts set forth in subsection (II)(C) of this section shall 40 be divided to dedicate two (2) percent of revenues for general fund purposes, with the remaining 41 seven (7) percent dedicated to the housing trust fund. 42 Commencing July August 1, 2026, said tax rates shall again be set as set forth in subsections (I)(A) 43 through (I)(E) of this section. 44 (III) DEFINITIONS: For the purposes of this section, the following terms, phrases, words and their 45 derivations shall have the meanings given herein: 46 (A) Person means any individual, male or female, estate, trust, receiver, cooperative association, 47 domestic and foreign corporation, syndicate, joint stock corporation, partnership of any kind, club and 48 society. 49 (B) - (C) As written. Page 119 of 132  Page 3 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 50 (D) Gross Receipts means the total amounts received or receivable and the total amounts actually 51 received or receivable for the performance of any act or service, of whatever nature it may be, for which 52 a charge is made or credit allowed when such act or service is done as part of or in connection with a 53 taxable admission or a taxable business as herein defined. Included in "gross receipts" shall be all 54 receipts, cash, credits and property of any kind or nature, without any deductions therefrom on account 55 of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or 56 payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following: 57 (l) - (2) As written. 58 (E) – (F) As written. 59 (G) Taxable Business means: 60 (l) - (2) As written. 61 (3) Charges of any kind received, including admission or minimum charges for the use of pool 62 halls, billiard tables, bowling alleys, arcades, electric amusement devices, mechanical amusement 63 devices, or the use of other places of amusement or of amusement devices of whatever name and 64 character. 65 (H) – (I) As written. 66 (J) Restaurant means: 67 (1) eEvery eating and drinking establishment operated within the City of Burlington, including every 68 restaurant, cafe, lunch counter, private and social club, bar, tavern, diner, cafeteria, delicatessen, 69 sandwich shop, or other place, where any food or food products are prepared and delivered on 70 premises to the purchaser ready to eat, or where beverages, including alcoholic beverages, are served 71 for consumption on premises, or both, and for which charge is made; 72 (2) All sites of athletic contests, shows, performances, movies, theaters and entertainment places 73 where food, beverages, including alcoholic beverages, or refreshments are sold for consumption on 74 premises; or 75 (3) A person who facilitates the sale and collects the charge in connection with any taxable business 76 (as the term “taxable business” is defined in subsection (III)(G)(1) of this section), through an Page 120 of 132  Page 4 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 77 internet transaction or any other means. For greater clarity, where such a facilitator collects a charge 78 for taxable business on behalf of the operator of any facility described in the foregoing subparagraphs 79 (1) and (2), then the facilitator shall be the taxpayer and shall be required to register with the 80 treasurer, remit monthly sworn statements, and pay all taxes due for meals facilitated, as describe in 81 subsections (IV) and (V) of this section. 82 This term shall not include caterers who do not prepare and deliver food and beverages to customers 83 at the caterer’s place of business. This term shall include all sites of athletic contests, shows, 84 performances, movies, theaters and entertainment places where food, beverages, including alcoholic 85 beverages, or refreshments are sold for consumption on premises. 86 (K) Sworn Statement As written. 87 (IV) TAX-WHEN DUE: 88 (A) Every taxpayer subject to the provisions of this section shall file within thirty (30) days of the 89 effective date hereof an application with the treasurer for a taxpayer identification number. This 90 application shall contain the legal name of the taxpayer, any trade name(s) employed, the address, 91 place(s) of business within the city, principal place of business, phone number, authorized agent for 92 service of process, the type(s) of taxable admissions received by the taxpayer and that taxable 93 business(es) in which the taxpayer is engaged. Upon receipt of a complete application, the treasurer shall 94 issue to each taxpayer an identification number. Failure of a taxpayer, or anyone reasonable likely to be 95 a taxpayer as herein defined at the time that levy of the taxes herein commences, to file for an 96 identification number shall be a violation. 97 (B) - (D) As written. 98 (E) If the treasurer determines that a taxpayer has failed to pay any tax, penalty or portion thereof due 99 under this section, the treasurer shall mail to such taxpayer a statement showing the balance due and 100 shall add thereto a thirteen dollar ($13.00) late penalty payment or interest at the rate of twelve (12) 101 percent per yearone (1) percent of the unpaid balance, whichever is greater. That unpaid balance and 102 penalty total shall be subject to interest at a rate of twelve (12) percent per year from the date of 103 underpayment. Such interest shall accrue until the date of payment. Within five (5) days from the date 104 the statement is mailed, the taxpayer shall pay such balance and all interest due thereon. No such Page 121 of 132  Page 5 An Ordinance in Relation to GROSS RECEIPTS BCO Section 21-31 105 demand shall be made more than four (4) years after the close of the fiscal year in which the same 106 accrued, except: 107 (1) As against a taxpayer who has been guilty of any fraud or misrepresentation of material facts; or 108 (2) Where a taxpayer has executed a written waiver of such limitation. 109 (F) - (H) As written. 110 (V) - (XV) As written. 111 112 113 114 * Material stricken out deleted. 115 ** Material underlined added. 116 117 ER/Ordinances 2026/Gross Receipts Ordinance 118 BCO Section 21-31 119 5-21-2026 Page 122 of 132 Page 123 of 132 Page 124 of 132 Page 125 of 132 Page 126 of 132 Page 127 of 132 Page 128 of 132  Resolution Relating to RESOLUTION________ Sponsor(s): Tax Fairness Ad Hoc Committee (by 3-2 vote) TAX FAIRNESS CHARTER CHANGE Introduced: ____________________ Referred to: ____________________ ______________________________ Action: ________________________ Date: __________________________ Signed by Mayor: ________________ CITY OF BURLINGTON In the year Two Thousand Twenty-Six..……………………………………………………………………… Resolved by the City Council of the City of Burlington, as follows: 1 That WHEREAS, affordability is a major threat to the economic vitality, social equity, and quality of life of 2 Burlington due to the escalating costs of housing, transportation, health care, child care, food, and taxes, and 3 salaries and wages fail to keep pace, and the City’s current municipal property tax structure does not reflect 4 ability to pay, and is regressive, thereby contributing to the affordability crisis; and 5 WHEREAS, affordability is a priority of the City Council and Mulvaney-Stanak administration, and 6 the Mayor convened a Tax Fairness Working Group in 2025 comprised of City staff, City Councilors, and 7 community members, which recommended advancing various tax fairness strategies as warranting additional 8 review, including: 9 1. Exempting between $30,000 and $50,000 of the assessed value from the taxable value of homestead 10 properties; 11 2. A property transfer tax, the revenue from which would be dedicated to creating and maintaining 12 affordable housing; 13 3. Establishing varying tax rates for different classifications of property (e.g., second homes, vacant 14 properties, etc.); and 15 WHEREAS, on January 20, 2026, a majority of the Council voted against placing a non-binding 16 homestead exemption advisory question on the March Town Meeting ballot; and 17 WHEREAS, instead, on February 17, 2026, the City Council passed a resolution establishing a 18 bipartisan Tax Fairness Ad Hoc Committee comprised of City Councilors and one Mayoral administration 19 appointee s; and 20 WHEREAS, the Council committee was directed to continue the work of the Mayor’s Tax Fairness 21 Working Group and to recommend any binding charter change to Burlington voters as early as a special city 22 election scheduled to coincide with the November 2026 General Election; and 23 WHEREAS, at the time of passing the February 17, 2026 resolution, the City Council understood it 24 may have until as late as August 2026 to recommend a binding charter change question in November 2026. 25 The City Council subsequently learned the State of Vermont’s election calendar, related ballot printing Page 129 of 132  Page 2 Resolution Relating to TAX FAIRNESS CHARTER CHANGE 26 deadlines, and statutory requirements for presenting binding charter change questions would require the City 27 Council to approve the presentation of a charter change question no later than its regular meeting scheduled 28 for June 1, 2026; and 29 WHEREAS, tax fairness demands that ability to pay serve as a core principle underlying tax system 30 design, and those who sell a residence for a price exceeding $1.0 million demonstrate a higher capacity to 31 contribute financially to city needs; and 32 WHEREAS, a City property transfer tax of 3% of sale price, applied to residences valued at $1.0 33 million or more, would have raised $999,000 in 2025, and a tax of 5% would have raised $1,665,000 in 2025; 34 and 35 WHEREAS, in 2023, the administration of Mayor Miro Weinberger retained consultant Urban3 to, 36 among other goals, evaluate the equity of the City property assessment system, and Urban3 identified 37 systemic, repeated over-valuation and over-taxation of the City’s lower-valued residences and under-valuation 38 and under-taxation of the City’s higher-valued residences and thereby recommended abating $75,000 from the 39 assessed value of every home in the city to address this assessment inequity; and 40 WHEREAS, the Tax Fairness Ad Hoc Committee of the Burlington City Council has proposed a 41 Charter amendment, as reflected in this resolution, and the City Council desires to propose the same to the 42 legal voters of the City of Burlington; 43 NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Burlington directs that 44 the following question be placed on the ballot for the November 3, 2026 general election: 45 46 “Shall the Charter of the City of Burlington, Acts of 1948, No. 298, as amended, be 47 further amended to amend Article 31 Sec. 102f and Article 28 Sec. 81 to read as follows: 48 49 81 Tax classification; repeal of inventory tax. 50 (a) Except for the property of utilities subject to the provisions of 30 V.S.A. chapter 3, all personal and real 51 property set out in the grand list which is not used as residential property, farmland, and vacant land zoned 52 “recreation, conservation and open space (RCO)”, shall be classified as nonresidential property and shall be 53 assessed at 120 percent of fair market value; and further provided that inventories and personal property 54 belonging to an owner whose total personal property does not exceed the fair market value of $45,000.00 shall 55 no longer be set out in the grand list of the City as taxable personal estate. Additionally, every owner whose 56 total personal property does exceed the fair market value of $45,000.00 shall be taxed only on the amount of 57 that property that exceeds $45,000.00. The amount of the exemption may be increased by the City Council 58 prior to approval of the next fiscal year’s budget. Properties upon which in-lieu-of-tax payments are made Page 130 of 132  Page 3 Resolution Relating to TAX FAIRNESS CHARTER CHANGE 59 shall be likewise classified and assessed for the purposes of such payments. The tax on nonresidential personal 60 property shall be eliminated effective July 1, 2026, or sooner by resolution of the City Council. 61 (b) For the purposes of this section, "residential property" is hereby defined to include all property used for 62 dwelling purposes including accessory property which is subordinate to or customarily incidental to the main 63 residential use such as garages and outbuildings. Where a property is used for both residential and 64 nonresidential purposes, then it shall be apportioned according to such uses and then classified and assessed as 65 herein provided. Notwithstanding the foregoing, for the sole purpose of calculating the educational grand list 66 and for the assessment of property taxes for education purposes under Act 60, so-called, as the same may be 67 amended from time to time, all nonresidential properties as above defined shall be assessed at one hundred 68 (100%) percent of fair market value. 69 (c) Notwithstanding anything to the contrary in this charter or any other statute, the City Council shall be 70 empowered to establish by ordinance one or more tax subclassifications consisting of different types, classes, 71 or uses of residential property, and shall set tax rates applicable to each such residential property 72 subclassification, subject to approval by a majority of the legal voters of the City voting on the question at an 73 annual or special City meeting duly warned for that purpose. 74 (d) Notwithstanding the foregoing, and for purposes of property taxation for non-education purposes, the City 75 Council shall be empowered to establish by ordinance, subject to approval by a majority of the legal voters of 76 the City voting on the questions at an annual or special City meeting duly warned for that purpose, an 77 exemption of up to $75,000 of the grand list value for all properties for which the owner has filed for the tax 78 year in question a declaration of ownership for homestead purposes pursuant to 32 V.S.A. § 5410, as the same 79 may be amended or renumbered from time to time, and said ordinance shall establish a maximum total 80 assessed value of $500,000 or less to which the exemption will apply. The ordinance may also establish 81 additional eligibility criteria for the foregoing exemption, including but not limited to income qualifications. 82 An adjustment of tax rates set in Article 31 for municipal assessments and Title VII (Retirement) of this 83 charter shall be made so that the foregoing exemption is revenue neutral. 84 102f. Annual assessment and property transfer tax for housing trust fund use authorized. 85 a. The City Council shall annually assess upon the property grand list of the City to assist in meeting the 86 appropriation made for distributions and uses of the Housing Trust Fund as set forth in Article 18-404 of the 87 Code of Ordinances a tax that will, in the judgment of the City Council, be sufficient to assist in meeting the 88 appropriation, but the rate shall not exceed one cent upon the dollar of the property grand list, except when a 89 larger rate shall be authorized by the legal voters of the City. The tax shall not be included within the 90 limitations of the amount of tax for City purposes prescribed in section 99 of this chapter.\ 91 b. There shall be a tax at the rate of five percent (5%), upon the transfer of any single family home or 92 condominium having a value at or above $1 million. This tax will be imposed on the seller of the property. 93 The term “value” in the previous sentence shall have the same meaning as set forth in 32 V.S.A. § 9601, as the 94 same may be amended or renumbered from time to time, and the City Council may increase the $1 million 95 threshold set forth in the same sentence in a like manner as the dollar values set forth in Section 81(d) of this 96 Charter. The proceeds of the tax created by this subsection shall be dedicated to Burlington’s Housing Trust Page 131 of 132  Page 4 Resolution Relating to TAX FAIRNESS CHARTER CHANGE 97 Fund. Subject to the orders and ordinances of the City Council, the Chief Administrative Officer shall create 98 regulations and forms necessary or convenient to implement this subsection. 99 100 CN/ER/Resolutions 2026/Tax Fairness Charter Change 101 5/20/26 Page 132 of 132