These provisions exempt from sales tax certain purchases of food or meals purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children (WIC) (as required by federal regulation), at food stores or stores with food departments where staple foods make up 50% or more of their food sales. Qualifications for tax exemptions for meal purchases relate to following categories: meals served at subsidized housing for the elderly; meals delivered to persons over age 60; meals served to addicts/alcoholic at drug or alcohol rehabilitation programs; meals for disabled and blind persons; and meals served to women and children temporarily residing in battered women's shelters.
Creates an exemption.
Food System Category: Distribute, Get
Jurisdiction Type: City
Jurisdiction Name: Dacono
Does the law refer to priority populations in some way?
Yes. See, e.g., references to the following: "food purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children" (§ 4-12(b)(21)); "residents of federally subsidized housing for the elderly," "persons who are sixty (60) years of age or over or who receive supplemental security income benefits" (§ 4-12(b)(22)(a)); "persons who are physically or mentally handicapped or otherwise so disabled" (§ 4-12(b)(22)(b)); and "battered women and children" (§ 4-12(b)(22)(e)).
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. See, e.g., references to "staple food items," and "alcoholic treatment and rehabilitation programs" § 4-12(b)(21), (22).
Does the law refer to or suggest a goal of fostering improved environmental conditions?
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
Yes. See, e.g., references to "food purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children." § 4-12(b)(21.
Does the law include findings (including jurisdiction-specific findings), or are there findings in the larger section, title, article, or chapter which the law is part of?
Does the law have a stated intent or purpose, or is there an intent or purpose in the larger section, title, article, or chapter which the law is part of?
Yes. The article establishes sales and use taxes for the city. §§ 4-1 and 4-2(a).
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. § 4-3.
Does the law address implementation in some way?
Yes. Various administrative duties of the Finance Officer are set forth for the Sales and Use Tax article of this code, including the direction to "prescribe forms and formulate and promulgate, with the approval of the City Administrator, appropriate rules and regulations to effectuate the purpose of this code, ... for the making of returns, for the ascertainment, assessment and collection of the taxes imposed and for the proper administration and enforcement thereof, and to provide uniform methods of adding the tax, or the average equivalent thereof, to the purchase price." § 4-36.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
Unclear. The penalties are not specifically laid out in this law, but section 4-54 provides "[i]t shall be unlawful for any person to violate any of the provisions of this Article. Any violation of this Article shall be punishable under the penalty provisions of Chapter 1, Article 5 of this Code." §4-54.
Does the law include an evaluation component, beyond reporting on activity?
Does the law require an extra or atypical financial or resource investment?
Code context and ordinance history
Section 4-12 (Sales tax; exempt property and services) is located in Chapter 4 (Revenue and Finance), Article 1 (Sales and Use Tax - Imposition of Sales Tax). History: Ord. No. 795, § 1, 4-27-2015.