HomeMy WebLinkAbout174 - 12/18/1984 - ESTABLISHING A SALES TAX REBATE ON FOOD i •
ORDINANCE NO. 174 , 1984
OF THE COUNCIL OF THE CITY OF FORT COLLINS
ESTABLISHING A SALES TAX REBATE ON FOOD
WHEREAS , the Council of the City of Fort Collins has determined that
it is in the best interest of the City that certain relief from sales taxes
charged on food purchases by low income residents be provided through a
sales tax rebate program for food; and
WHEREAS, it is, accordingly, the purpose of the this Ordinance to
establish that program.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That the Code of the City of Fort Collins be amended by
the addition of a new Chapter 107 to provide as follows:
Chapter 107 Sales Tax Rebate on Food
§107-1 Declaration of Purpose
There is hereby established a sales tax rebate program to provide
relief from sales taxes charged on food purchases by low income
residents.
§107-2 Definition
"Income" - shall include, but not be limited to, salaries ,
scholarships, wages, tips, interest , dividends, business income,
farm income, rents, royalties, social security benefits, pen-
sions, annuities, and monetary and other economically valuable
support received from others.
"Household" - shall mean spouses and their children by birth or
adoption, and including foster children and children placed in
legal guardianship (herein referred to as "family household").
"Household" shall also mean no more than three persons not
related as above described (herein referred to as "non-family
household"). In either event such persons shall live at the same
address and pool resources for the purpose of paying shared
living expenses, such as rent, food and utilities. The City' s
determination shall be final with regard to eligibility as a
"household".
§107-3 Application for Rebate
Application for the sales tax rebate on food shall be made on
forms to be provided by the City Manager. In order to qualify
for such rebate, the application must be filed between August 1
and December 31 , inclusive, of each year for which a rebate is
requested. Only one application shall be filed per household.
In the event that any member of the household filing an applica-
tion has filed a federal income tax return for the applicable
year, a copy of such income tax return must be attached to the
application.
§107-4 Amount of Rebate
The amount of rebate payable hereunder shall be in the sum of
$25.00 per person per calendar year in any eligible household.
§107-5 Requirements for Qualification
In order to qualify for the rebate hereunder, the following
requirements must be met:
A. All members of an applicant household must have
resided within the limits of the City of Fort Collins
prior to the commencement of the calendar year for
which application is made and also at the time the
application is made. Any applying household shall have
an annual income which shall not exceed the following
maximum limits:
Number in Household Maximum Household Income
1 $ 7,500
2 10,000
3 12,500
4 or more 15,000
B. Any applying household, or member thereof, shall be
in full compliance with all provisions of the Code of
Ordinances of the City of Fort Collins , and shall
not be in default upon the terms of any obligation,
contract or other agreement with the City.
§107-6 Payment of Rebate
The City shall make rebate payments to family households by joint
payment to adult members of the household, and to parents on
behalf of all children of the household. The City shall make
rebate payments to non-family households by joint payment to all
members of the household.
§107-7 Administration
The City Manager shall administer the program established by this
chapter and may prepare a rebate application form, adopt rules
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and regulations consistent with the provisions of this chapter,
and audit and verify the applications submitted pursuant to this
chapter. Any rebate application form shall require the claimant
to verify and sign the application under oath. The burden of
proving entitlement to a rebate under this chapter is on the
claimant. The City Manager may require reasonable information to
support the rebate application.
Section 2. That the effective date of this ordinance shall be January
1, 1985.
Introduced, considered favorably on first reading, and ordered pub-
lished this 4th day of December, A.D. 1984 and to be presented for final
passage on the 18th day of December, A.D. 1984.
&
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading this 18th day of December, A.D.
1984.
Mayor
wu `
ATTEST:
(
City Clerk
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