Exempts certain purchases of food made with federal nutrition program assistance benefits or funds, in specific circumstances, from general sales tax (which for food, is 2.25%).
See, e.g., references to the following: "food purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children" from certain kinds of food retailers (§ 4-3-20(e )(2)(v)); meals prepared for and served to residents of federally subsidized housing for the elderly; or other senior citizens receiving supplemental security income living in multi-unit housing for seniors; meals delivered to homes of persons 60 years of age or over and persons who are physically or mentally handicapped or otherwise so disabled that they can't prepare their own food; residents of drug or alcohol treatment/rehabilitation programs; meals for group home residents who are disabled or blind and receiving federal Social Security Act benefits; and meals for women and children temporarily residing in battered women's shelters ((§ 4-3-20(e )(2)(w)(1)-(5)).
Refers to stores that carry taple food items. § 4-3-20(e )(2)(v)(1) and nutrition program participants.
See, e.g., references to "food purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children." § 4-3-20(e )(2)(v).
Administrative duties and responsibilities are described in § 4-3-70 through § 4-3-140.
Enforcement provisions mostly apply to tax liability. Taxpayers are required to keep records for up to 3 years (§ 4-3-90); and assessment, penalties and interest are governed by § 4-3-160.
Chapter 4 (Revenue and Finance), Article 3 (Sales Tax); section 20 (General Provisions). Ordinances: Prior code, § 4.52; Ord. No. 11, § 1, 2015, 11-10-2015
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