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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.
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).
See, e.g., references to "staple food items," and "alcoholic treatment and rehabilitation programs." § 4-2-6(A)26-27.
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).
§ 4-1-1; § 4-2-2
This is an uncodified ordinance. History: it was enacted on June 26, 2017.