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MEETING DATE
January 19, 2023 |
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AGENDA ITEM
Consideration of the following tax related ordinances:
1. Second reading and consideration of a motion to adopt Ordinance 8548 amending Chapters 3-19 “Electronic Smoking Device Tax,” 4-32, “Tobacco Retailers,” 6-4, “Regulation of Smoking,” and 6-4.5, “Sale of Tobacco Products,” and Section 4-20-75, “Tobacco Retailer License Fee,” B.R.C. 1981, to clarify licensing of tobacco and electronic smoking device retailers and tax on electronic smoking devices containing nicotine by all businesses; and setting forth related details
2. Second reading and consideration of a motion to adopt Ordinance 8562 amending Sections 3-1-1, “Definitions,” and 3-2-6, “Exempt Property and Services,” B.R.C. 1981, to exempt essential hygiene products from the city’s sales tax; and setting forth related details
3. Second reading and consideration of a motion to pass Ordinance 8563 amending Title 3, “Revenue and Taxation,” B.R.C. 1981, to provide greater consistency in tax administration within the code, align terms with best practices in the state, provide clearer guidance to taxpayers; and setting forth related details |
| | | | | | | | PRIMARY STAFF CONTACT
Joel Wagner, Finance Deputy Director |
| | | | | | | | REQUESTED ACTION OR MOTION LANGUAGE
- Motion to adopt Ordinance 8548 amending Chapters 3-19 “Electronic Smoking Device Tax,” 4-32, “Tobacco Retailers,” 6-4, “Regulation of Smoking,” and 6-4.5, “Sale of Tobacco Products,” and Section 4-20-75, “Tobacco Retailer License Fee,” B.R.C. 1981, to clarify licensing of tobacco and electronic smoking device retailers and tax on electronic smoking devices containing nicotine by all businesses; and setting forth related details
- Motion to adopt Ordinance 8562 amending Sections 3-1-1, “Definitions,” and 3-2-6, “Exempt Property and Services,” B.R.C. 1981, to exempt essential hygiene products from the city’s sales tax; and setting forth related details
- Motion to pass Ordinance 8563 amending Title 3, “Revenue and Taxation,” B.R.C. 1981, to provide greater consistency in tax administration within the code, align terms with best practices in the state, provide clearer guidance to taxpayers, and implement the voter-approved climate tax; and setting forth related details
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