FOOD SALES TAX APPLICATION
The 2013 Food Sales Tax Refund Program is available
January 1, 2014 through April 15, 2014
Beginning with the Food Tax Refund Application for the year ending 12/31/13, *all applicants will be required to be a registered voter in the City of Aspen to qualify for the food sales tax refund. If you are not currently a registered voter, the City recommends you register to avoid any issues for future applications.
*Any resident who is barred from registering to vote due to non-citizenship or due to a felony conviction shall provide alternative proof of residency, as may be required by the Finance Director for the full calendar year.
What is a Food Sales Tax Refund?
As an incentive to encourage voters to support a sales tax referendum, the City created Food Sales Tax Refunds. It was intended to partially reimburse voters for the approximate amount of sales tax that they would pay annually on grocery purchases due to the imposition of a 1% City sales tax.
How much is it?
The refund is $50 per person per year. If you are blind, you receive an additional $50. Additionally, if you are 65 or over as of 12/31/13, you will receive an additional $50, plus an additional $50 senior citizen allowance. These amounts are cumulative, so if you are 65 or over as of 12/31/13 and blind, you would receive $200 ($50 + $50 + $50 + $50).
Anyone who can prove they were a resident of the City of Aspen for the entire previous calendar year.
For purposes of the food sales tax refund, the term “resident of the City” shall mean any person who is over the age of sixteen (16) years (if applicable) and who has resided in the City of Aspen for the entire calendar year for which a food sales tax refund is sought.
Any resident of the City of Aspen, in addition to every dependent (person) who is a member of the resident’s household, and for whom that person is entitled to claim a personal exemption under and pursuant to the federal income tax laws, shall be eligible for the food tax refund.
Note: No person who may be claimed as a personal exemption on another resident’s application for refund shall be entitled to a food tax refund. A food tax refund may not be claimed on more than one (1) application for the same person.
Dependents... Who Qualifies?
A qualified dependent eligible to be claimed on an applicant’s food tax refund must be a member of the household within the City of Aspen limits and is claimed as a dependent for personal exemption on the applicant’s federal tax return. A qualified dependent may be a child, college student or adult); however, the dependent must be able to be claimed on the federal tax return for the 2012 tax year.
How do I apply and how do I prove I qualify?
Complete the Food Sales Tax Refund Application form and submit it to the Finance Department by the deadline along with sufficient information to prove your qualifications.
An applicant may prove their resident status by evidence that they were a registered voter of the City of Aspen for the full calendar year for which the refund applies, with a qualifying address within the Aspen city limits. The City of Aspen Finance Department shall maintain a current list of registered voters for convenient approval. If the applicant’s current address is different than the registered voter address, additional documentation may need to be provided showing the change.
Two additional forms of proof will be accepted:
1. A lease agreement with your name(s) from January 1, 2013 through December 31, 2013 showing physical address (no P.O. Boxes). Applicant must also provide proof of voter registration.
2. Utility bills (water, electric, cable, phone, sanitation) showing your name(s) and physical address from January 1, 2013 through December 31, 2013. Only January and December bills are needed for proof. Applicant must also provide proof of voter registration.
Any other types of proof must be approved by the Finance Director.
Where do I file?
Your Food Sales Tax Refund Application must be submitted to the City Finance Department: Food Sales Tax Refund Finance Department City of Aspen 130 South Galena Street Aspen, Colorado 81611
When do I file?
The Food Sales Tax Refund Application will be available at the Finance Window, or on-line starting on January 1st for the prior year.
All applications must be received on or before April 15, either by mail or hand-delivered to the Finance Department on or before 5:00 pm on April 15. No postmarks will be accepted. If the 15th should fall on a Saturday or Sunday, they will be due on the following Monday.
If you have additional questions, please contact the Finance Department at 970-920-5040, 130 South Galena Street, Aspen, CO 81611.