HomeMy WebLinkAbout1982 Ordinance No. 014ORDINANCE NO. / ,;/-
SERI E S OF 19 8_2 __
IJY AU'l'HORITY
COUN C IL ll !LL NO . 12
lN'l'RODUC ED BY COUNCIL
MEMIJER NEAL
AN ORDINANCE DEFIN ING FOOD /IS AN EXEMPTED l 'l'EM UNDER 1'HE SALES
TAX PROVIS IONS 01' 'l'H E 1 969 E NG LE\v OOD MU NIC IPAL CODE , AS AMENDED.
WU EHEA S , t he sa l es of food p 1·od uct!:i .ire L'Xl.!mpt fro m sale s
t ax in certain circumstances; and
WHE REAS , it is n ecessary to fu rther clarify the defintion
of 11 food 11 in o rder that the sal es t ax exe mpti o n cu n be more
prec i sely ap plied .
NOW, 'l'HEREF011E, llE IT ORD /\INED llY Till•: ('T'l 'Y COll NCIL OF THE
CITY 01' EN GLEWOOD , COLO IU\DO , /IS FOLLOWS :
Sec tion 1. 'l'hoL Sec tion lJ-4 -•I (c ) o ( tile '69 E .M.C. b e amen ded
t o read as fo llow s :
13-4-4(e) Sales of food produc t s wh ich arp to be
con sumed off the premises of t h e vendor ""½ess pre-
pared by the ve"do r at the pitlee of Otl±e fo r imme d-
iate eens t1m ptien by the r,t1Feh a se~, whethe" en er ei€
the t'"em±se ,. /IS USED HER EIN ' "FOOD" MEANS FOOD
WHICH IS ADVERTI SED OR MARK ETED FOR HUMAN CO N SUMP -
1'ION AND IS SOLD IN T II E SAME !'ORM, CONDITIO N,
QUANTI TIE S, AND PACKAGING AS IS CO MMON LY SOLD BY
GROCERS . THE TERM I NCLUDE S CEREALS AND CE REA L
PROD UC T S; MILK AND MILK PRODU CT S; ME ATS AND MEA T
PRO DU CTS; FISH AND FISH PRODUCTS; EGGS AND EGG
PRODUCTS; VEG ETAIJLE S AND VEGE'f /\13LE PllOD UC1'S;
F RU IT /IND FRUIT PRODUC TS; SUGAR , SUGAR PRODUCTS, AND
SUG/\R SUBSTI T UTES; COFFEES AND COFFEE SU DS T IT UTE S;
TEAS , CO COA , AND COCO/\ PRODUC'J'S ; SPICES, CO ND IMENTS,
S/\L'f , AND OLEOMA RG AR INE . T HE 'rERM "FOO D" DO E S NOT
INCL UD E C H"W I NG GU M; SPI R IT UO US , MAL'!', OR VI NOUS
L I QU ORS ; COC KTA I L MI XE S; PROPRIETARY MEDI CI NES ;
NOS'l'HUMS ; LOiENGES; T ONICS ; V ITIIMTNS /IND OT HER DIETARY
SU PPLEME NTS ; \v A'l'E R , MINERAL WAT EH , /IN D CARBON ATED
WATER MARKETED IN CO NTAI NERS ; I C E ; PET FOODS ; FOO D OR
DRI NK FURNI SH ED , P REP/I RED , OH SERV ED FOR CON SUM PTION
/\'I' 'l'/\BL ES , C II/\I RS , Oil ('OIJN 'l'E HS , ()H l'l<()M 'l'H/\YS ,
GLASSES , DlS II ES, LlH O'l'IIE H '1'/\IJLE\v/\ltE l'HUVJUED 13 Y '!'H E
RETA ILER; PREPA RED FOOD (1R DR INK SO LD 13Y RE'J'A II,ERS WH O
HEG UL/\lll.Y SELL FO,! L'()NS U~'l''l'TON O N Oil NF.IIH T HE PREM-
IS E S OF THE ll E'l'AILE H EVEN 'i'II OU GH SU CII FOOD OR DRINK
IS SOLD ON A "1'1\KE OUT " OR "'1'0 GO" OHD !rn /IND IS
ll/\GG ED, P/\CK/\GED , OR WR/I P PEL /IND TAKEN FROM TH E
PIO•:M TSES OF '1'111 •: IHl'l'/\r1.J-:R; /\NI• F OOD OH ilHINK VEN IJEI)
J1Y UH 'l'II HOl!t;II ft/\C:11 I Nl,S uN llE II/\LI-' OF /I VE NIJ OR .
Intr oduced, read in full , and pas s ed on first read ing on
the 16 th d ay of February , 198 2.
Pub l ished as a Bill for a n Ordinance o n the 1 7th day of
Fe br uary , 1982 .
Dead by titl e and passed on final r eading o n the 8th day
o f Ma rch , 1982.
Publ i s h ed by titl e as Ordinance No .-12._, Series of 1 9 8 2,
o n the 10th day of Ma rc h, 19 82.
llttes t:
I, Ga1y R. Hi g bee , ex off icio Ci t y Clerk-Treasurer of the
Ci ty .)f Engle·,JOod , Colorado , h ereby certify tl1ut the above a n d
foregoi n g is ,, t rue , a c cu rate a nd complete copy of the Ordinance , ,/
pa s sed on final reading and pu blished by t itle as Ordinance No .~,
Serie s of 198 2.
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