HomeMy WebLinkAbout2024-22 An Ordinance Amending Sections 4-3-1-2 and 4-3-3-6 of the Vail Town Code Concerning Sales Tax Exceptions for Essential Hygiene ProductsORDINANCE NO. 22
Series of 2024
AN ORDINANCE AMENDING SECTIONS 4-3-1-2 AND 4-3-3-6 OF THE
VAIL TOWN CODE CONCERNING SALES TAX EXCEPTIONS FOR
ESSENTIAL HYGIENE PRODUCTS
WHEREAS, pursuant to House Bill 22-1055, the State of Colorado created a tax
exemption from State sales tax for certain essential hygiene products, including
"incontinence products and diapers" and "period products"; and
WHEREAS, the Town wishes to amend Sections 4-3-1-2 and 4-3-3-6 to provide
exemptions for these items from Town sales tax.
NOW, THEREFORE BE IT ORDAINED BY THE TOWN COUNCIL OF THE
TOWN OF VAIL, COLORADO THAT:
Section 1. Section 4-3-1-2 of the Vail Town Code is hereby amended by the
addition of the following definitions, to appear in alphabetical order:
INCONTINENCE PRODUCTS AND DIAPERS. Absorbent cloth or
disposable products worn by humans who are incapable of, or have
difficulty, controlling their bladder or bowel movements.
PERIOD PRODUCTS. Consumer products used to manage menstruation.
Section 2. Section 4-3-3-6 of the Vail Town Code is hereby amended as follows:
§ 4-3-3-6. EXEMPTIONS.
(S) The "sale of food" as defined in 7 U.S.C. § 2012(g)L as of, and as it
may be amended after October 1, 1987, that is purchased by the medium
of exchange commonly known as "food stamps", and the "sale of food" as
defined in or pursuant to 42 U.S.C. § 1786, as of, and as it may be amended
after, October 1, 1987, that is purchased with vouchers, checks or similar
certificates of exchange for the special supplemental food program for
women, infants and children; and
(U) Incontinence products and diapers; and
(V) Period products.
Section 3. The Town Council hereby finds, determines and declares that this
ordinance is necessary and proper for the health, safety and welfare of the Town and the
inhabitants thereof.
Section 4. The amendment of any provision of the Vail Town Code as provided
in this ordinance shall not affect any right which has accrued, any duty imposed, any
violation that occurred prior to the effective date hereof, any prosecution commenced, nor
any other action or proceeding as commenced under or by virtue of the provision
amended. The amendment of any provision hereby shall not revive any provision or any
ordinance previously repealed or superseded unless expressly stated herein.
Section 5. All bylaws, orders, resolutions and ordinances, or parts thereof,
inconsistent herewith are repealed to the extent only of such inconsistency. This repealer
shall not be construed to revise any bylaw, order, resolution or ordinance, or part thereof,
theretofore repealed.
Section 6. This ordinance shall become effective on January 1, 2025.
INTRODUCED, READ ON FIRST READING, APPROVED, AND ORDERED
PUBLISHED ONCE IN FULL ON FIRST READING this 19t" day of November, 2024 and
a public hearing for second reading of this Ordinance set for the 3rd day of December,
2024, in the Council Chambers of the Vail Municipal Building, Vail, Colorado.
Travis Cog Mayor
ATTEST:
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Stephanie Kauffman, Town Clerk
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this 3rd day of December, 2024.
ATTEST:
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Stephanie Kauffman, Town Clerk
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