Vt. Stat. tit. 24A § 3-102a
The City Council shall annually assess upon the property grand list of the City to meet the appropriation made for the use of the Police Department a tax that will, in the judgment of the City Council, be sufficient to meet such appropriation; but the rate of said property tax shall not exceed seven and 42 one-hundredths cents upon the dollar of said property grand list, except when a larger rate shall be authorized by the legal voters of said City. The City Council shall annually assess upon the property grand list of the City to assist in meeting the appropriation made for the use of the Fire and Police Departments a tax rate not to exceed five cents upon the dollar of the property grand list, except when a larger rate shall be authorized by the legal voters of the City of Burlington. Such taxes shall not be included within the limitation of the amount of tax for City purposes prescribed by section 99 of this charter.
24 Appendix V.S.A. § 3-102a