ORDINANCE NO. O-01-15
Amending City Code to Exempt Certain "Covered Items" from the Municipal Sales and Use Tax During the Last Full Weekend of February, 2015, as
Authorized by Act 2012-256, Generally Referred to as the Sales Tax Holiday
for Severe Weather Preparedness; and All Subsequent Years
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GADSDEN as follows:
Section 1. Section 74-234 of the Code of Ordinances of the City of Gadsden is amended to read as follows:
Sec. 74-234. Sales tax holiday.
(a) In conformity with the provisions
of 2012-256, enacted by the Alabama Legislature during the 2012 Regular Session, providing for a Sales Tax Holiday for Severe Weather Preparedness, the City of Gadsden exempts "covered items" from municipal sales tax during the same period, beginning at 12:01 a.m. Friday, February 20, 2015 and ending at twelve midnight the following Sunday, February 22, 2015; and all subsequent years on the last full weekend in the month of February.
(b) This section shall be subject to all terms, conditions, definitions, time periods, and rules as provided by Act 2012-256, except that the time period shall only be as specified in subsection (a).
Section 2. Section 74-264 of the Code of Ordinances of the City of Gadsden is amended to read as follows:
Sec. 74-264. Use tax holiday.
(a) In conformity with the provisions of Act 2012-256, enacted by the Alabama Legislature during the 2012 Regular Session, providing for a Sales Tax Holiday for Severe Weather Preparedness, the City of Gadsden exempts "covered items" from municipal use tax during the same period, beginning at 12:01 a.m. on Friday, February 20, 2015 and ending at twelve midnight the following Sunday, February 22, 2015; and all subsequent years on the last full weekend in the month of February.
(b) This section shall be subject to all terms, conditions, definitions, time periods, and rules as provided by Act 2012-256, except that the time period shall only be as specified in subsection (a).
Section 3. The City Clerk is hereby authorized and directed to certify a copy of this ordinance under the seal of the City of Gadsden, Alabama, and to forward a certified copy to the Alabama Department of Revenue for this information to be recorded and posted on the Department website.
Section 4. This ordinance shall become effective upon publication.
Adopted by the City Council of Gadsden on January 13, 2015.
Iva Nelson, City Clerk
January 27, 2015
Friday Feb 20, 2015 Sunday Feb 22, 2015
Starting: Friday, February 20, 2015 at 12:01 A.M.
Ending: Sunday, February 22, 2015 at Midnight