TC Ord. No. 24-06 Exempting Sales Tax on Hygiene Products.von
COLORADO
ORDINANCE NO.24-06
AMENDING SECTIONS 3.08.010 AND 3.08.050 OF THE AVON MUNICIPAL CODE
TO EXEMPT INCONTENENCES, DIAPERS AND MENSTRUAL CARE PRODUCTS
FROM SALES TAX
WHEREAS, pursuant to C.R.S. §31-15-103 and §31-15-104, and pursuant to the home rule
powers of the Town of Avon ("Town"), the Town Council has the power to make and publish
ordinances necessary and proper to provide for the safety, preserve the health, promote the
prosperity, and improve the morals, order, comfort, and convenience of its inhabitants; and
WHEREAS, pursuant to Article XX, Section 6 of the Colorado Constitution, the Town, as a
home rule municipality, has authority over local taxation matters; and
WHEREAS, pursuant to C.R.S. §29-2-105, the Town of Avon has the power to exempt
incontinence products, diapers, and menstrual care products from its local tax by the express
inclusion of the exemption by amendment to its Municipal Code; and
WHEREAS, in recognition of the essential nature of such products, the purpose of this
Ordinance is to provide tax relief for individuals that utilize incontinence products, diapers, and
menstrual care products, to increase the affordability of the same, and to redress the inequitable
burden that the imposition of sales tax places on users of such products; and
WHEREAS, the Town Council finds that adopting the foregoing amendments to the Town's
Municipal Code §§3.08.010 and 3.08.050 will promote the health, safety, and general welfare of
the Avon community; and
WHEREAS, approval of this Ordinance on first reading is intended prily to confirm that the
Town Council desires to comply with the requirement of Section 6.5(d) of the Avon Home Rule
Charter by setting a public hearing in order to provide the public an opportunity to present
testimony and evidence and that approval of this Ordinance on first reading does not constitute a
representation that the Town Council, or any member of the Town Council, has determined to
take final action on this Ordinance prior to concluding the public hearing on second reading.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN
OF AVON, COLORADO the following:
Section 1. Recitals Incorporated. The above and foregoing recitals are incorporated herein
by reference and adopted as findings and determinations of the Town Council.
Ord 24-06 — AMENDMENT TO EXEMPT LOCAL TAXATION OF CERTAIN ITEMS
Draft — February 28, 2024
Page 1 of 4
Section 2. Amendment to Chapter 3.08.010 — Sales Tax - Words and Phrases Defined.
Section 03.08.010 is hereby amended to read as follows with stlre-out indicating language to
be deleted and underline indicating language to be adopted in alphabetical order within
words and phrases defined:
Incontinence products and diapers means absorbent cloth or disposable products worn by
humans who are incapable of, or have difficulty, controlling their bladder or bowel
movements.
Menstrual care products means products that are designed to absorb or contain menstrual
flow. Menstrual care products include, but are not limited to, tampons, menstrual pads,
sanitary napkins, panty liners, menstrual sponges, menstrual under garments, and
menstrual cups.
Section 3. Amendment to Chapter 3.08.050 — Sales Tax — Exempt Items.
Section 03.08.050 is hereby amended to read as follows with c*-�e-out indicating language to
be deleted and underline indicating language to be adopted:
(7) Commercial packaging materials; n*d
(8) Newspapers as defined in Section 3.08.0101
(9) Incontinence products and diapers; and
(10) Menstrual care products.
Section 4. Severability. If any provision of this Ordinance, or the application of such
provision to any person or circumstance, is for any reason held to be invalid, such invalidity shall
not affect other provisions or applications of this Ordinance which can be given effect without
the invalid provision or application, and to this end the provisions of this Ordinance are declared
to be severable. The Town Council hereby declares that it would have passed this Ordinance and
each provision thereof, even though any one of the provisions might be declared unconstitutional
or invalid. As used in this Section, the term "provision" means and includes any part, division,
subdivision, section, subsection, sentence, clause or phrase; the term "application" means and
includes an application of an ordinance or any part thereof, whether considered or construed
alone or together with another ordinance or ordinances, or part thereof, of the Town.
Section 5. Effective Date. This Ordinance shall take effect thirty days after the date of final
passage in accordance with Section 6.4 of the Avon Home Rule Charter.
Section 6. Safety Clause. The Town Council hereby finds, determines, and declares that
this Ordinance is promulgated under the general police power of the Town of Avon, that it is
Ord 24-06 — AMENDMENT TO EXEMPT LOCAL TAXATION OF CERTAIN ITEMS
Draft — February 28, 2024
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promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary
for the preservation of health and safety and for the protection of public convenience and
welfare. The Town Council further determines that the Ordinance bears a rational relation to the
proper legislative object sought to be obtained.
Section 7. No Existing Violation Affected. Nothing in this Ordinance shall be construed to
release, extinguish, alter, modify, or change in whole or in part any penalty, liability, or right or
affect any audit, suit, or proceeding pending in any court, or any rights acquired, or liability
incurred, or any cause or causes of action acquired or existing which may have been incurred or
obtained under any ordinance or provision hereby repealed or amended by this Ordinance. Any
such ordinance or provision thereof so amended, repealed, or superseded by this Ordinance shall
be treated and held as remaining in force for the purpose of sustaining any and all proper actions,
suits, proceedings and prosecutions, for the enforcement of such penalty, liability, or right, and
for the purpose of sustaining any judgment, decree, or order which can or may be rendered,
entered, or made in such actions, suits, or proceedings, or prosecutions imposing, inflicting, or
declaring such penalty or liability or enforcing such right, and shall be treated and held as
remaining in force for the purpose of sustaining any and all proceedings, actions, hearings, and
appeals pending before any court or administrative tribunal.
Section 8. Codification of Amendments. The codifier of the Town's Municipal Code,
Colorado Code Publishing, is hereby authorized to make such numerical and formatting changes
as may be necessary to incorporate the provisions of this Ordinance within the Avon Municipal
Code. The Town Clerk is authorized to correct, or approve the correction by the codifier, of any
typographical error in the enacted regulations, provided that such correction shall not
substantively change any provision of the regulations adopted in this Ordinance. Such
corrections may include spelling, reference, citation, enumeration, and grammatical errors.
Section 9. Publication. The Town Clerk is ordered to publish this Ordinance in accordance
with Chapter 1.16 of the Avon Municipal Code.
[SIGNATURE PAGE FOLLOWS]
Ord 24-06 — AMENDMENT TO EXEMPT LOCAL TAXATION OF CERTAIN ITEMS
Draft — February 28, 2024
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INTRODUCED AND ADOPTED ON FIRST READING AND REFERRED TO PUBLIC
HEARING by the Avon Town Council on March 26, 2024 and setting such public hearing for
April 9, 2024 at the Council Chambers of the Avon Municipal Building, located at One Hundred
Mikaela Way, Avon, Colorado. __
"It 7 _
ATTEST:
Miguel Ja
ADOPTED ON SECOND AND FINAL READING
2024.
BY:
Phillips, Mayor
APPROVED AS TO FORM:
Nina Williams, Interim Town Attorney
ATTEST:
Miguel J
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Casanueva;goivo Clerk.'
the Avon Town Council on April 9,
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asanueva, own Clerk
Ord 24-06 — AMENDMENT TO EXEMPT LOCAL TAXATION OF CERTAIN ITEMS
Draft — February 28, 2024
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