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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