HomeMy WebLinkAbout060 - 05/03/1988 - AMENDING CITY CODE RELATING TO SALES AND USE TAXES ORDINANCE NO. 60, 1988
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING SECTION 25-71 OF THE CODE OF
THE CITY OF FORT COLLINS RELATING TO
SALES AND USE TAXES
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS that
portions of Section 25-71 of the Code of the City of Fort Collins are
hereby amended to read as follows:
Food shall mean food which is advertised or marked for human
consumption and is sold in the same form, condition, quantities
and packaging as is commonly sold by grocers. The term includes
cereals and cereal products; milk and milk products; meat and
meat products; fish and fish products; eggs and egg products;
vegetables and vegetable products; fruits and fruit products;
sugar and sugar products and sugar substitutes; coffees and
coffee substitutes; teas; cocoa and cocoa products; candy;
carbonated beverages; non-alcoholic cocktail mixes; ice for human
consumption; distilled water for human consumption; and spices,
condiments, salt and oleo-margarine. The term does not include
food or drink served or furnished in or by restaurants, cafes,
lunch counters, cafeterias, hotels, drugstores, social clubs,
nightclubs, cabarets, resorts, snack bars, caterers, carryout
shops and other like places of business at which prepared food or
drink is regularly sold, including sales from pushcarts, motor
vehicles and other mobile facilities; chewing gum, spirituous,
malt or vinous liquor; proprietary medicines; nostrums, lozenges;
tonics; vitamins and other dietary supplements; carbonated water
marketed in containers; pet foods; food or drink furnished,
prepared or served for consumption at tables, chairs or counters
or from trays, glasses, dishes or other tableware provided by the
vendor; prepared food or drink sold by vendors who regularly sell
for consumption on or near the premises of the vendor, even
though such food or drink is sold on a take-out or to-go order
and is bagged, packaged or wrapped and taken from the premises of
the vendor; and food or drink vended by or through machines on
behalf of a vendor.
Prescription drug shall mean a substance for human or animal
consumption used in the treatment or prevention of disease or
other illness, the sale of which is delivered on a written order,
dated and signed by a member of the healing arts, specifying the
name and address of the patient for whom the medical substance is
ordered and directions, if any, to be placed on the label or
dispensed in the practitioner's office. Prescription drug does
not include any medical substance which may be purchased by the
general public without a physician's prescription except for
insulin and insulin injecting and measuring devices.
Prosthetic device shall mean any artificial limb, part, device or
appliance for human and animal use, which aids or replaces a
bodily function; designed, manufactured, altered or adjusted to
fit a particular patient; and is prescribed by a member of the
healing arts. Prosthetic devices include but are not limited to
prescribed auditory, opthalmic or ocular, cardiac, dental ,
therapeutic, or orthopedic devices or appliances, and oxygen and
related accessories.
Introduced, considered favorably on first reading, and ordered
published this 19th day of April , A.D. 1988, and to be presented for final
passage on the 3rd day of May, A.D. 1988.
Ma r
ATTEST:
City Clerk
Passed and adopted on final reading this d y f May, A.D. 1988.
Mayor
T:ATTES
City Clerk