Vt. Stat. Ann. tit. 31, § 204

A municipality may appropriate sums of money not exceeding five percent of its grand list, when the grand list of the municipality does not exceed $20,000.00, and a sum not to exceed three percent of the grand list of the municipality, when the grand list exceeds $20,000.00, to pay the expenses of free musical entertainments, to be held within its limits, at such times and places as is directed by the vote.