Title
AN ORDINANCE AMENDING ORDINANCE NUMBER 964-06 (CODIFIED AT SECTIONS 5-50 THROUGH 5-59 OF THE CODE OF THE CITY OF FOLEY) TO CHANGE THE SALES AND USE TAX RATES OF CERTAIN TYPES OF TRANSACTIONS IN THE CORPORATE LIMITS AND POLICE JURISDICTION OF THE CITY OF FOLEY, ALABAMA.
Body
WHEREAS, Sections 11-51-200, et seq., Code of Alabama (1975), as amended, authorize and empower municipalities to levy a sales tax and a use tax identical to the State of Alabama’s sales tax and use tax laws, except that municipalities can set their own rates of taxation; and
WHEREAS, the City of Foley previously enacted Ordinance Number 946-06, which was subsequently codified as Sections 5-50 through 5-59 of the Code of the City of Foley, which established or amended certain municipal sales taxes and use taxes; and
WHEREAS, the City of Foley previously enacted Ordinance Numbers 17-2004 which provided for an additional one percent (1%) sales and use tax on certain types of transactions and activities; and
WHEREAS, Ordinance Number 17-2004 was originally intended to be a temporary ordinance, and it was scheduled to expire and terminate on August 31, 2020;
WHEREAS, the City Council found and determined that it needed the additional municipal revenues generated by Ordinance Number 17-2004 to continue in order to provide the level of public services and public benefits which are in the best interest of the public; and
WHEREAS, the City of Foley enacted Ordinance Number 19-2021 to amend the expiration date of Ordinance Number 17-2004 and extend the expiration date for the additional one percent (1%) sales and use tax on certain types of transactions and activities to August 31, 2030, at which time the additional tax will automatically expire and terminate;
WHEREAS, the City Council has found and determined that it needs the additional municipal revenues generated by Ordinance Number 17-2004 to continue indefinitely in order to provide the level of public services and public benefits ...
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