HomeMy WebLinkAbout2720 Amends 4.34.020ORDINANCE NO. 2720
AN ORDINANCE AMENDING SECTION 4.34.020.A OF THE ASHLAND
MUNICIPAL CODE TO ADD ICE CREAM AND FROZEN DESSERTS AS
TAXABLE ITEMS FROM COMBINATION FACILITIES.
THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS:
SECTION 1. Subsection 4.34.020.A of the Ashland Municipal Code
is amended to read:
4.34.020 Tax imposed. A. The city imposes and levies, in
addition to all other taxes, fees and charges of every kind,
a tax upon:
1. All food and beverages sold by restaurants
located within the city to the public, except for whole
cakes, pies, and loaves of bread if purchased for
consumption off premises, and for alcoholic beverages;
2. All food and beverages, except alcoholic
beverages, sold by a caterer for an event located within the
city; and
3.
facilities:
The following items sold by combination
a. Salads from salad bars;
b. Dispensed soft drinks and coffee; and
c. Sandwiches or hot prepared foods ready
for immediate consumption.
d. The following items, including toppings
or additions, scooped or otherwise placed into a cone, bowl
or other container for immediate consumption whether or not
they are consumed within the confines of the premises where
scooped or placed: Any frozen dessert regulated by the
Oregon State Department of Agriculture under ORS 621.311 and
any ice cream, ice milk, sherbet or frozen yogurt. No tax
shall be imposed under this subsection, however, on any item
whose volume exceeds one-half gallon or more.
e. Any other food mixed, cooked or processed
on the premises in form or quantity for immediate
consumption whether or not it is consumed within the
confines of the premises where prepared.
4. The following items sold by combination
facilities that are bakeries:
a. All those items listed in section
4.34.020.A.3.a-d;
b. All bakery products sold for consumption
on the premises; and
c. All "takeout" or "to go" orders of bakery
products prepared on the premises except for whole cakes,
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pies and loaves of bread and any order consisting of six or more
bakery products.
The foregoing ordinance was first read on the 20th day of July,
1993, and duly PASSED and ADOPTED this ~ day of
~zf~f , 1993.
Nan E. Franklin, City Recorder
'7
Catherine M. Golden, Mayor
Paul Nolte, City Attorney
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