HomeMy WebLinkAbout05667ORDINANCE NO. 5667
AN ORDINANCE AMENDING CHAPTER 4 OF TITLE XIV,
"SALES AND USE TAX" OF THE 1971 CODE OF ORDI-
NANCES OF THE CITY OF PUEBLO BY AMENDMENT OF
SUBSECTION 14- 4 -61(e) AND SUBSECTION 14- 4 -76(e)
AND BY THE ADDITION OF A NEW SUBSECTION 14-4 -
21(s) DEFINING "FOOD" UNIFORMLY WITH COLORADO
STATE LAW
WHEREAS, Colorado law in section 29 -2- 105(8), C.R.S. requires
that any home rule city which provides an exemption from its sales
tax for the sale of food shall. define "food" as defined in section
39 -26- 102(4.5), C.R.S., and
WHEREAS, Ordinance No. 3160, adopted by vote of the people
November 7, 1967, effective January 1, 1968 empowers the City
Council to amend any portion of the Sales and Use Tax Code in
order to make its provisions uniform with the laws of the state of
Colorado; provided, always, that no such amendment shall permit
the taxing of food and food products or of medicine sold under
physician's prescription, as presently provided. NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (Brackets
indicate material being deleted; underscoring indicates new
material being added.)
RPrTTnN 1-
Chapter 4 of Title XIV of the 1971 Code of Ordinances of the
City of Pueblo is amended by the addition of a new subsection 14-
4 -21(s) to read as follows:
(s) "Food" means food for domestic home consumption as
defined in 7 U.S.C. sec. 2012(8), as amended, for purposes of
the federal food stamp program as defined in 7 U.S.C. sec.
2012(h), as amended; except that "food" does not include
carbonated water marketed in containers; chewing gum; seeds
and plants to grow foods; prepared salads and salad bars;
cold sandwiches; deli trays; and food or drink vended by or
through machines or non-coin-operated coin-collecting food
and snack devices on behalf of a vendor.
SECTION 2.
Subsection (e) of section 61 of Chapter 4 of Title XIV of the
1971 Code of Ordinances is hereby amended to read as follows:
(e) Upon the amount paid for [all meals or] food [and
cover charges, if any] or drink served or furnished in or
[from any] by restaurants, [eating house] cafes, lunch
counters, cafeterias, hotels, drugstores, social clubs,
nightclubs, cabarets, resorts, snack bars, caterers, carryout
shops, [stand or vehicles or] and other [such] like places of
business at which [meals or] prepared food or drink [are] is
regularly sold [to the public], including sales from push-
carts, motor vehicles, and other mobile facilities. Cover
charges shall be included as part of the amount paid for such
f ood or drink.
CFrTTf1N I _
Subsection (e) of section 76 of Chapter 4 of Title XIV of the
1971 Code of Ordinances is hereby amended to read as follows:
(e) All sales of food as defined in section 14- 4 -21(s)
herein, but n ot including food or d rink taxable under section
14- 4 -61(e) herein. [food products, and soft drinks for human
consumption, in the usual and ordinary meaning of these
terms, including candies, ice cream and other frozen
delicacies, and confections which are to be consumed off the
premises of the vendor unless prepared by the vendor at the
place of sale for the immediate consumption by the purchaser,
but not including preparations sold as tonics or dietary
supplements.]
SECTION 4.
If any part, section, subsection, sentence, clause or phrase
of this Ordinance is for any reason held to be invalid or
unconstitutional, such decision shall not effect the validity or
constitutionality of the remaining portions of this Ordinance.
SECTION 5.
This Ordinance shall take effect upon final passage and
approval.
INTRODUCED: February 25 , 1991
By DR. GILBERT GARBISO
Councilman
ATTEST:
Ci y Clerk
APPROVED:
P ident of the City 6unci1
FINAL PASSAGE: March 25 , 1991
JS 5.30 -3-