POLICY DATABASE
Timnath, Colo., Code §§ 4-3-20(e)(2)(v), (w) (current through May 12, 2017)
Brief Summary
Exempts certain purchases of food made with federal nutrition program assistance benefits or funds, in specific circumstances, from general sales tax (which for food, is 2.25%).
Legal Strategies
Creates an exemption.
Reach
Community-wide
Food System Category: Distribute, Get
State: Colorado
Jurisdiction Type: Township
Jurisdiction Name: Timnath
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" from certain kinds of food retailers (§ 4-3-20(e )(2)(v)); meals prepared for and served to residents of federally subsidized housing for the elderly; or other senior citizens receiving supplemental security income living in multi-unit housing for seniors; meals delivered to homes of persons 60 years of age or over and persons who are physically or mentally handicapped or otherwise so disabled that they can't prepare their own food; residents of drug or alcohol treatment/rehabilitation programs; meals for group home residents who are disabled or blind and receiving federal Social Security Act benefits; and meals for women and children temporarily residing in battered women's shelters ((§ 4-3-20(e )(2)(w)(1)-(5)).
Does the law refer to or suggest a goal related to improving or protecting health?
Yes. Refers to stores that carry taple food items. § 4-3-20(e )(2)(v)(1) and nutrition program participants.
Does the law refer to or suggest a goal of fostering improved environmental conditions?
No.
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." § 4-3-20(e )(2)(v).
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?
No.
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?
No.
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. § 4-3-10.
Does the law address implementation in some way?
Yes. Administrative duties and responsibilities are described in § 4-3-70 through § 4-3-140.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
Unclear. Enforcement provisions mostly apply to tax liability. Taxpayers are required to keep records for up to 3 years (§ 4-3-90); and assessment, penalties and interest are governed by § 4-3-160.
Does the law include an evaluation component, beyond reporting on activity?
No.
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
Chapter 4 (Revenue and Finance), Article 3 (Sales Tax); section 20 (General Provisions). Ordinances: Prior code, § 4.52; Ord. No. 11, § 1, 2015, 11-10-2015.