POLICY DATABASE
Westminster, Colo., Ordinance 3889, § 4-2-6(A)(26), (27) (June 26, 2017)
Brief Summary
This law amends the City's tax administration provisions. Among other things, it exempts certain purchases of food purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children (WIC), 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 shelters. These provisions are found at section 4-2-6 (A)(26)-(27). Note: some, if not all, of these exemptions are required by federal regulations governing federal nutrition assistance programs.
Legal Strategies
Creates an exemption.
Reach
Community-wide
Food System Category: Distribute, Get
State: Colorado
Jurisdiction Type: City
Jurisdiction Name: Westminster
Does the law refer to priority populations in some way?
Yes. Includes, e.g., the following references "food for home consumption purchased with federal food stamps or with funds provided by the Special Supplemental Nutrition Plan for Women, Infants, and Children;" § 4-2-6(A)(26); and meals that are prepared for and delivered or served to: "persons 60 years of age and over and persons who are physically or mentally handicapped," people who are blind or disabled and living in a public or private nonprofit group home; women and children temporarily living in a public or private nonprofit shelter for battered women and children, etc. § 4-2-6(A)(27).
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." § 4-2-6(A)26-27.
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. These provisions provide a sales tax exemption for certain foods purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children. § 1-10-89(a)(23) (as required by federal regulation). § 4-2-6(A)(26).
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. § 4-1-1; § 4-2-2.
Does the law address implementation in some way?
No.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
No.
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
This is an uncodified ordinance. History: it was enacted on June 26, 2017.