HomeMy WebLinkAboutordinance.council.004-18 ORDINANCE No 4
SERIES OF 2018
AN ORDINANCE AMENDING SECTION 23.32.150 OF THE CITY OF ASPEN
MUNICIPAL CODE PERTAINING TO FOOD SALES TAX REFUNDS.
WHEREAS, City Council has determined that it is in the interest of the City of Aspen,
Colorado to refund toits year-round citizens a flat amount per individual in recognition of sales
tax paid on the purchase of food over the previous year, and
WHEREAS, City Council has determined that special relief is appropriate for senior and
Citizens that are blind,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF ASPEN, COLORADO:
Section 1. Sec. 23.32.150 is repealed and readopted to read as follows.
Food sales tax returns. (a)For purposes of this Chapter,and the refund of food sales tax collected, the
term resident of the City shall mean any person who is over the age of sixteen(16)years and who has
resided in the City for the entire calendar year for which a food sales tax refund is sought.
(b)Any resident of the City, as herein defined, may,not later than April 15th 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 the amount of fifty-five dollars($55.00)for their self and, in
addition, for every person who is a member of their household and for whom he or she 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 shall be entitled to receive an additional food tax refund in the amount of fifty
dollars($110.00),.and any resident who is blind shall be entitled to receive an additional food tax refund
in the amount of fifty dollars ($55.00).
(c) No person who may be claimed as a personal exemption on another resident's application for refund
shall be entitled to a food tax refund. If a food tax refund is claimed on more than one (1) application for
the same person,the Director of Finance is authorized to determine the person entitled to claim the refund
provided for in this Section.
(d)The application for refund shall be reviewed or examined by the Director of Finance. All applicants
may prove their resident status by evidence that they were registered voters of the City for the full
calendar year for which the refund applies. Any resident who is barred from registering to vote due to
non-citizenship or due to a felony conviction shall provide alternative proof of residency, as may be
required by the Finance Director for the full calendar year. If the Finance Director is satisfied that the
information provided on the refund application entitles the applicant to a food tax refund,either in the
amount claimed or in any amount determined by the Director of Finance,the refund shall be paid.
Otherwise the application for refund shall be denied and a notice of denial sent to the applicant at the
address furnished by the applicant.
Section 2: Any scrivener's errors contained in the code amendments herein, including but not limited to
mislabeled subsections or titles, may be corrected administratively following adoption of the Ordinance.
Section 3: Effect Upon Existing Litigation.
This ordinance shall not affect any existing litigation and shall not operate as an abatement of any action or
proceeding now pending under or by virtue of the ordinances repealed or amended as herein provided,and
the same shall be conducted and concluded under such prior ordinances.
Section 4: Severability.
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 thereof.
Section 5: Effective Date.
In accordance with Section 4.9 of the City of Aspen Home Rule Charter,this ordinance shall become
effective thirty(30)days following final passage.
Section 66: Public Notice
A public hearing on this ordinance shall be held on the 12th day of February 2018,at a meeting of the Aspen
City Council commencing at 5:00 p.m. in the City Council Chambers,Aspen City Hall,Aspen,Colorado, a
minimum of seven days prior to which hearing a public notice of the same shall be published in a newspaper
of general circulation within the City of Aspen.
INTRODUCED, READ, AND ORDERED PUBLISHED as provided by law,by the City Council of
the City of Aspen on the 22nd day of January, 2018.
At st:
Linda Manning,City Clerk Steven Skadro , Mayor
FINALLY,adopted, passed and approved this 12"day of February, 2018.
Attest:
inda arming, City Clerk Steven Skadron Mayor
Approved as to form:
Ja s R. True, City Attorney