HomeMy WebLinkAboutordinance.council.019-00 ORDINANCE NO. ] q Series of 2000
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO,
AMENDING SECTION 23.32.150Co) OF THE MUNICIPAL CODE OF THE CITY OF
ASPEN TO INCREASE THE AMOUNT OF FOOD SALES TAX REFUND FROM $39.00
TO $50.00.
WHEREAS. Ordinance No. 16. Series of 1970~ imposed a 1% sales tax and provided for
a food sales tax refund of $?.00; and
WHEREAS, Resolution No. 1SA, Series of 1972, raised the food sales tax refund from
$?.00 to $21.00; and
WHEREAS. Ordinance No. 6, Series of 1981, raised the food sales tax refund from
$21.00 to $39.00; and
WHEREAS, Resolution No. 84. Series of 1998. which adopted the City budget for the
years 1999-2000, raised the food sales tax refund from $39.00 to $50.00; and
WHEREAS, the City Council desires to codify the increase by mending the Aspen
Municipal Code that sets forth the effective tax rates and food sales tax refund amounts.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
ASPEN, COLORADO:
Section 1.
That Section 23.32.150(b) of the Aspen Municipal Code is hereby amended m increase the
amount of the food sales mx refund as follows:
(b) Any resident of the City of Aspen, as herein defined, may, not later than April 15
of every year and so long as this Code shall be in force, apply, on such forms as provided by the
director of finance, for an annual food sales tax refund from the city in an amount of fifty dollars
($50.00) for himself and, in addition, for every person who is a member of his household, and
for whom he is entitled to claim a personal exemption under and pursuant to the federal income
tax laws. Any resident who is over the age of sixty-five (65) years of age shall be entitled to
receive an additional food tax refund in the mount of fifty dollars ($50.00), and any resident
who is blind shall be entitled to receive an additional food sales tax refund in the amount of fifty
dollars ($50.00).
Section 2.
This ordinance shall not have any effect on existing litigation and shall not operate as an abatement of
any action or proceeding now pending under or by virtue of the ordinances amended as herein provided.
and the same shall be construed and concluded under such prior ordinances.
Section 3.
If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held
invalid or unconstitutional in a court of competent jurisdiction, such portion shall be deemed a separate,
distinct and independent provision and shall not affect the validity of the remaining portions hereof.
A public hearing on the ordinance shall be held on the ~ day of ~ , 2000, in the City
Council Chambers, Aspen City Hall, Aspen, Colorado.
INTRODUCED, READ AND ORDERED PUBLISHED as provided by law by the City Council of the
City of Aspen on the .,,~ dayof.~t~~,20~~~
ATTEST:
Kathryn S. ~ch, Cit~ Clerk
2
FINALLY adopted, passed and approved this ~' dayof ~ ~
A"TTEST:
Katl'tryn S. K~, City Clerk
SPW-05/11/2000-G:\jolm\word\ords\food-tax.doc