IB-2012-B (August 2012)
Author: Bob LeGare

PDF of full Issue Backgrounder
Scribd version of full Issue Backgrounder

Introduction:
The City of Aurora amended its sales tax regulations related to candy and soft drinks, as a response to concerns raised by Aurora grocery retailers. The 2012 ordinance amendment has the appearance of a tax increase but further analysis concludes the tax policy change is likely to be “revenue neutral,” And therefore does not require voter approval under TABOR.