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POLICY DATABASE
Policy Summary

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.

Background Information

State Colorado
Jurisdiction Name Dacono
Jurisdiction Type City,
Population Size 5,000-50,000
Legal Strategies
  • Creates an exemption
Reach Community-wide
Food System Category Distribute; Get;

Policy Details

Refers to priority populations?
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)).

Health-related goal?
Yes

See, e.g., references to "staple food items," and "alcoholic treatment and rehabilitation programs" § 4-12(b)(21), (22).

Environmental goal?
No

Economic goal?
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.

Includes findings?
No

Has a stated intent or purpose?
Yes

The article establishes sales and use taxes for the city. §§ 4-1 and 4-2(a).

Includes definitions?
Yes

§ 4-3.

Addresses implementation?
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.

Enforcement provisions?
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.

Evaluation component?
No

Requires extra investment?
No

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.