Vt. Stat. Ann. tit. 24APPENDIX, § 713

The City Council shall have the power annually to levy and assess upon the grand list such tax, as set forth in the budget approved by the voters at the annual or a special meeting called for the purpose, and such other tax as may be necessary for the payment of all State, county, and State highway taxes. Such tax bills, with a resolution signed by at least three members of the Council, shall be delivered to the Treasurer, to whom all taxes shall be paid in money.