The Spanish Ministry of Finance provides an official database to "Consult municipal tax information" by municipality and year. This portal allows users to look up municipal tax types and rates ("información impositiva municipal") applied by each local government. It is a primary source for municipal tax parameters but does not itself state that these taxes are the main determinant of retail prices of any goods, including fruits and vegetables.

State and local governments levy sales taxes to raise revenue for essential public services like schools and fire and police departments. These taxes typically apply to products bought at retail stores or online, such as clothes, computers, and automobiles. Most State and local governments exempt food purchases; some do not. ... "The average grocery tax rate in counties that tax groceries is between 4 and 5 percent." The report examines how these grocery taxes relate to food-at-home spending; for example, "a 1-percentage-point increase in grocery taxes from 3 to 4 percent ... is associated with spending 0.7 percent less on [food at home]" among some low‑income non‑SNAP households, and finds "no clear relationship" for higher‑income households and SNAP recipients.

The paper studies county-level grocery sales taxes in the U.S. from 2010–2019 and finds that food retailers "significantly over-shift grocery taxes to consumers." It reports that, on average, "a grocery tax that generates $1 in government revenue leads to a $1.25 rise in tax-inclusive consumer food prices." The study emphasizes heterogeneous pass-through across foods and outlets and concludes that grocery taxes increase tax-inclusive prices and create "significant revenue windfalls for food retailers," but it does not claim that local tax rates are the main determinant of retail food prices; they are one factor affecting final prices among many others.

The FRED series CUSR0000SAF113 is the U.S. Bureau of Labor Statistics CPI component for "Fruits and Vegetables" in the U.S. city average. The data show the long‑run evolution of retail prices for fruits and vegetables from 1947 onward, reflecting national consumer prices influenced by supply and demand, production costs, and broader macroeconomic conditions. The CPI series does not identify municipal or local tax rates as the primary determinant of these prices; instead, it treats taxes as one of many potential factors embedded in the overall price index.

The Madrid City Council’s Tax Agency page lists municipal "Taxes, fees and public prices" and explains that these cover local levies such as property tax, vehicle tax, and various fees for municipal services. It describes the different municipal taxes and how they are managed, but it does not claim that municipal tax rates are the main determinant of retail prices of fresh fruits and vegetables.

This paper studies the incidence of county-level grocery sales taxes across the United States from 2010 to 2019. It finds substantial grocery tax over-shifting, meaning retail grocery prices rise by more than the tax itself in many settings, so taxes can affect retail food prices, but the paper focuses on grocery taxes broadly rather than fruit-and-vegetable-specific municipal tax rates.

Georgia enacted a state sales tax exemption for food for home consumption that applies to most grocery items, exempting them from the State’s 4-percent sales tax; however, "The state-level exemption does not prohibit municipalities from levying sales tax on groceries." The report notes that "the population-weighted average local sales tax rate is 3.37 percent as of July 1, 2022." It finds that the grocery exemption "lowers the price of staple food items by 4 percent" and that "academic research shows that the tax savings are realized by consumers in lower after-tax prices for food and not shifted to retailers or producers," implying a strong pass‑through of sales tax changes into retail grocery prices.

This municipal ordinance states that the taxable event of the fee is "the private use or special use of the facilities contained in the municipal markets" and that "the tax quota of this fee will be calculated based on the authorized surface area" expressed in square meters. The tariff table sets a fee of 1.97 euros per m² per month for retail stalls and higher amounts for wholesale and other commercial spaces. The ordinance indicates that tariffs are revised annually using the consumer price index, but it does not state that this fee is the main determinant of the retail prices that vendors charge for fresh fruits and vegetables.

This study compares fruit and vegetable prices across outlet types and explicitly adjusts supermarket prices by a 2% local food tax so prices reflect what consumers actually paid. Its main findings emphasize seasonality, outlet type, and item-specific availability as price determinants, not municipal tax rate as the primary predictor.

The USDA ERS fruit and vegetable price resources are used to analyze prices and trends in consumption. The page indicates that fruit and vegetable prices are tracked as part of broader market analysis, but it does not identify municipal tax rate as the main determinant of retail prices.

This review article surveys empirical studies on how food prices and fiscal policies affect consumption. It notes that "food prices have a significant influence on food consumption and on the risk of obesity" and considers "the potential effects of taxes and subsidies on food prices and on consumer behavior." While the focus is health, the paper treats taxes as one among several determinants of food prices and demand, indicating that modest tax changes typically produce modest price and consumption effects compared with broader market forces.

This NBER working paper analyzes how different types of consumption taxes affect retail prices when firms have market power. It finds that retail sales taxes are typically passed through to consumer prices at high rates, often close to full pass‑through, whereas gross receipts taxes can have different incidence patterns. While not specific to fruits and vegetables, the paper provides evidence that local retail sales taxes imposed at the municipal or state level tend to raise final retail prices of taxed consumer goods.

The fiscal ordinance No. 410 sets fixed monthly fees for stalls in the municipal market: for example, "to sell flowers, bread, pickles, fruits, vegetables and others, per month ... 83.00" euros, while meat, fish and similar products pay 116.00 euros per month. For fixed stalls over 40 m², it establishes a charge of 2.40 euros per m² per month regardless of activity. The document regulates how much vendors pay the municipality for space and services, but it does not present these municipal fees as the main predictor of retail prices for the produce sold.

This Federal Reserve paper presents evidence that consumers underreact to taxes that are not salient and characterizes the welfare consequences of tax policies. It supports the general proposition that taxes can influence consumer prices, but it does not address fresh fruit and vegetable retail pricing specifically.

The ordinance for Almería’s municipal markets specifies quarterly amounts for each stall type: under section "1.3 Other Municipal Markets" it lists "Sale of fruits and vegetables. 41.30 €" per natural quarter and "Other stalls. 65.69 €". This shows that municipal fees for fruit and vegetable vendors are one cost component for operating in municipal markets. The ordinance does not assert that this municipal fee level is the main determinant of the retail prices that customers pay for fruits and vegetables.

In this Brazilian study, 148 food retailers were audited in areas with and without Food and Nutrition Public Establishments (FNPE). The authors report that "overall, FV prices were similar in areas with and without FNPE" and that the presence of FNPE "was associated with the availability of vegetables, and with lower prices in fresh food retailers compared with mixed food retailers." The analysis focuses on retailer type and the presence of public establishments as determinants of price differences and does not identify local municipal tax rates as the primary predictor of fresh fruit and vegetable retail prices.

The chapter explains that State governments and, by extension, local governments use sales taxes that affect retail food markets: "States also tax income, but are more likely to tax retail sales, which raises the price of retail goods and services." It further notes that such taxes can influence the distribution of returns among labor and capital as well as consumer prices, discussing how tax incidence in food markets depends on supply and demand conditions and market structure.

València’s market fee ordinance classifies stalls and sets tariffs, including a category for "large and corner stalls, for fruits, vegetables, bread and pastries, eggs…" and another for "small stalls, for meat, fish, poultry..." with different annual or periodic charges per stall type. The text regulates how much market stallholders must pay the municipality in exchange for the service, but it does not make any statement that these municipal rates are the main factor determining retail prices of the goods sold there.

The 2019 fiscal ordinances for L'Hospitalet include a specific fee for providing services in municipal markets. For commercial activities of one day in city markets, it sets a fee of "2.55 euros/m²/day" and for activities of more than one day, "1.98 euros/m²/day", with a minimum amount of 18.01 euros for management costs. It references market services such as fruit and vegetable stalls within broader service fee tables. The document describes how the municipality charges vendors; it does not claim that this daily municipal fee is the main determinant of retail prices of fruits and vegetables.

Zaragoza’s Fiscal Ordinance No. 25 regulates "fees for private use or special use of public domain" and explains that such fees are managed through self-assessment or municipal assessment when authorizing use. It covers charges for occupation of public spaces and market-related uses, indicating that users pay specific amounts to the municipality for stalls or other uses. The ordinance sets the legal framework for these municipal fees but does not describe them as the primary determinant of retail prices for any specific products like fresh produce.

Summarizing a Michigan State University study in *Urban Studies* on a Detroit "food desert," this article explains that researchers measured price and expenditure elasticities for fresh fruits using sales data from a nonprofit grocery store. The findings indicate that "the amount consumers spent (a proxy for income) plays a significant role in determining their purchasing behavior" for fruit and vegetables. The study examines how prices affect demand and how income and availability shape purchases, but it does not present municipal tax rates as the main determinant of the retail prices themselves.

Málaga’s fiscal ordinance No. 49 includes a section listing activities such as "Fruits and Vegetables" with a tariff of "535.63 euros" for that category of occupation or license. The table sets a specific municipal amount associated with fruit and vegetable activity, indicating the cost vendors must pay the city. The ordinance, however, does not discuss how these municipal tariffs translate into consumer retail prices, nor does it state that they are the main predictor of the prices charged to shoppers.

This study analyzes a survey of 1,658 Americans and uses a multinomial logit regression to explain consumers' main marketplace choice for buying fresh fruits. It concludes that "fresh fruit prices was the main attribute of purchasing at chain stores, and a major barrier for independent stores," while atmosphere and access to local fruits matter more for farmers markets. The paper addresses how price levels influence where consumers buy fruits, but it does not identify municipal tax rates as the principal factor determining those price levels.

The paper states that higher prices of fruits and vegetables are associated with higher BMI in children, which shows fruit and vegetable prices matter in consumer outcomes. However, the excerpted findings focus on price effects and access, not municipal tax rate as the dominant predictor of retail produce prices.

Using multinomial and binary logit models on 200 consumer respondents in Tagum City, the study identifies the top retail outlet attributes for fruit and vegetable buyers as "convenience of location, price, product quality, and speed of service." It focuses on how these attributes drive the choice between traditional markets, supermarkets, and other outlets. The analysis is about outlet choice rather than price formation and does not present municipal tax rates as the main determinant of retail prices for fresh fruits and vegetables.

This study identifies availability, quality and freshness, product variety, demand and supply, government policy, economic conditions, and market environmental conditions as determinants of fruit and vegetable price fluctuations. The reported significant predictors are availability, quality and freshness, and certain environmental factors, not municipal tax rate as the main determinant.

In retail produce markets, prices are commonly driven by seasonality, supply conditions, perishability, transportation costs, quality, and outlet type. Local sales taxes can affect final consumer prices, but they are usually one factor among several rather than the sole or main determinant of fresh fruit and vegetable prices.