POLICY DATABASE
Policy Summary

Retailers are required to collect a 0.08% sales tax for the purpose of funding the Healthy Food for Denver's Kids Inititiative.

Background Information

State Colorado
Jurisdiction Name Denver
Jurisdiction Type City,
Population Size 200,000-800,000
Legal Strategies
  • Creates a fund, enables access to a funding stream
  • Requires something, sets standards
Reach Community-wide
Food System Category Get;

Policy Details

Refers to priority populations?
Yes

Tax funds the Healthy Food for Denver's "Kids" Initiative. § 53-27(j).

Emergency management?
No
Health-related linkage?
Yes

Tax funds the "Healthy Food" for Denver's Kids Initiative. § 53-27(j).

Environmental linkage?
No

Economic linkage?
No

Includes findings?
No

Has a stated intent or purpose?
Yes

The tax revenue shall be used for the purpose of funding Healthy Food for Denver's Kids Initiative. § 53-27(j).

Includes definitions?
No

Addresses implementation?
Yes

Section 53-23 discusses administration of the city retail tax generally. § 53-23.

Enforcement provisions?
Yes

The manager is responsible for enforcement. § 53-23.

Evaluation component?
No

Requires extra investment?
Yes

Policy creates a tax revenue fund dedicated to the Healthy Food for Denver's Kids Initiative. § 53-27(j).

Code context and ordinance history

This policy is located in the Revised Municipal Code of the City and County of Denver, Colorado, Chapter 53 (Taxation and Miscellaneous Revenue), Article II (Sales Tax), Division 1 (Generally), Section 53-27 (Retailers to collect tax). History: Ord. No. 1420-18, § 2, 12-10-18.

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