Subject:
Title
Set a Public Hearing to Amend Town Code Definition and Application Of Meals Taxes at Special Events for the Nov. 16, 2024 Council Meeting.
Body
DATE(S) OF PRIOR COUNCIL CONSIDERATION OF THIS ISSUE: N/A
EXPLANATION AND SUMMARY:
Many special events are hosted by local charitable organizations, such as ViVa! Vienna! and Oktoberfest. These events feature food trucks, which under the Town Code, Chapter 6, Finance and Taxation, Article 4, Meals Tax, meet the definition to charge, report and remit meals taxes to the Town.
It is difficult for the Town to enforce collection and payment of a percent of receipts after the event for food trucks that aren’t already meals tax payors, that is, don’t have a brick-and-mortar location in Town. Instead of a collection process after the event that frustrates the outside organizations and Town staff, we propose a minor amendment to the code to allow food trucks at special events only to pay a flat fee up front. This has been discussed with the Parks and Recreation department and the outside organizers, and all agree this method would be a welcome change.
This change to a tax requires a public hearing to allow comments from interested parties.
Departmental Recommendation: Recommend set a public hearing to amend the Town Code, Chapter 6, Article 4, Section 6-35 on Nov. 18, 2024.
Finance Recommendation: Recommend set a public hearing to amend the Town Code, Chapter 6, Article 4, Section 6-35 on Nov. 18, 2024.
Purchasing Recommendation: N/A
Town Attorney Recommendation: In the discretion of the Town Council, the Town may set a public hearing to receive public input on the proposed amendments to the meals tax provisions of the Town Code.
Town Manager's Recommendation: I recommend the Town Council set a public hearing on November 18, 2024, to discuss amendments to the Town Code, Chapter 6, Article 4, Section 6-35 to amend the code for meals tax at special Town events, as presented.
Cost and Financing: $100 for advertising
Account Number: 100-101-1011-11120-43601
Prior Funding Approval: Annual General Budget (Year), Amendments, CIP Budget (Year), or ARPA. 2025 General Fund Budget
Decision Needed by This date: Aug. 26, 2024
PROPOSED/SUGGESTED MOTION
Recommended Action
"I move to set a public hearing on Nov. 18, 2024, to discuss amendment to the Town Code, Chapter 6, Article 4, Section 6-35 to amend the code for meals tax at special Town events,"
Or
Other action deemed necessary by Council.