Title
Ordinance to Rescind Ordinance 1193-12 An Ordinance providing for the exemption of certain items as defined in Act No. 2006-574 from the payment of City Sales and Use Tax for the first full weekend in August.
Summary
DESCRIPTION OF TOPIC: (who, what, when, where, why, and how much)
The City of Foley adopted Ord. 1193-12 on June 12, 2012 to participate in the “Back-to-School” Sales Tax Holiday each year until such time your ordinance/resolution is rescinded. Act 2017-120 changed the dates of the tax holiday from the first full weekend of August to the third full weekend of July. In order to continue to participate in the sales tax holiday, Ordinance 1193-12 must be rescinded and the new tax holiday be reflected.
SOURCE OF FUNDING:
Please provide the amount requested: ____________
Is this a budgeted item? Yes /No
Please provide the budgeted amount: $_____________ Account No. ___________________________
If budgeted, is this a capital purchase, capital project, or special fund? _________________________
Was this item included in the Fiscal Year Capital Projects Plan? Yes/No
If yes, please provide the amount included in Capital Projects Plan: $___________
Body
WHEREAS, The City of Foley adopted Ord. 1193-12 on June 12, 2012 to participate in the “Back-to-School” Sales Tax Holiday each year until such time the ordinance/resolution is rescinded, and
WHEREAS, Act 2017-120 changed the dates of the tax holiday from the first full weekend of August to the third full weekend of July, and
WHEREAS, Ordinance 1193-12 must be rescinded and the new tax holiday be reflected.
BE IT ORDAINED that the Foley City Council as follows:
Section 1. Rescinds Ordinance 1193-12.
Section 2. In Conformity with the provisions of Act 2017-120 enacted by the Alabama Legislature during the 2017 Regular Session, providing for a State Sales Tax Holiday for the City of Foley, Alabama, exempts "covered items" from municipal sales tax , use tax and project user fees during the each annual sales tax holiday.
Section 3. This ordinance shall be subject to all terms, conditions, definitions, time periods, and rules as provided by Act 2017-120.
Section 4. All ordinances or parts of ordinances, in any manner conflicting herewith are hereby repealed.
Section 5. This ordinance shall become effective upon its publication as required by law.