Vt. Stat. tit. 32 § 9776
Every person required to file a return under this chapter shall, at the time of filing the return, pay to the Commissioner the taxes imposed by this chapter as well as all other monies collected under this chapter; provided, however, that every person who collects the tax from purchasers of taxable items according to the tax bracket schedule of section 9772 of this title shall be allowed to retain, as partial compensation for services rendered to the State of Vermont in collecting the tax, any amount lawfully collected in excess of the tax imposed by this chapter. Pursuant to section 3110 of this title, the Commissioner may authorize payment by electronic funds transfer. The Commissioner may require payment by electronic funds transfer from any taxpayer who is required by federal tax law to pay any federal tax in that manner or from any taxpayer who has submitted to the Department of Taxes two or more protested or otherwise uncollectible checks with regard to any State tax payment in the prior two years. All the taxes for the period for which a return is required to be filed or for such lesser interval as shall have been designated by the Commissioner shall be due and payable to the Commissioner on the date limited for the filing of the return for that period or on the date limited for such lesser interval as the Commissioner has designated, without regard to whether a return is filed or whether the return that is filed correctly shows the amount of receipts, amusement charges, or the value of property or services sold or purchased, or the taxes due thereon.
32 V.S.A. § 9776