ORDINANCE
[To Exempt Certain “Covered Items” From The Municipal Sales and Use
Tax During the First Full Weekend of August, 2010, as Authorized by ACT 2006-574,
Generally Referred to as The State Sales Tax Holiday Legislation]
BE IT ORDAINED by the City Council of the City of Prattville, Alabama, as follows:
Section 1. In conformity with the provisions Sales Tax Holiday Rule 810-6-3-65, and Code of Alabama 1975, §11-51-210(e) enacted by the Alabama Legislature during the 2006 Regular Session, providing for a State Sales Tax Holiday, the City of Prattville, Alabama, exempts “covered items” from municipal sales and use tax during the same period, beginning at 12:01 a.m. on the first Friday in August 2010 (August 6, 2010) and ending at twelve midnight the following Sunday (August 8, 2010).
Section 2. This ordinance shall be subject to all terms, conditions, definitions, time periods, and rules as provided by Sales Tax Holiday Rule 810-6-3-65, and Code of Alabama 1975, §11-51-210(e), except that the time period shall only be as specified in Section 1 above and not for all years thereafter.
Section 3. The City Clerk is hereby authorized and directed to certify a copy of this ordinance under the seal of the City of Prattville, Alabama, and to forward said certified copy to the Alabama Department of Revenue to be recorded and posted on the Department website.
Section 4. This ordinance shall become effective on July 1, 2010 and upon its passage and publication as required by law.
ADOPTED THIS 4TH DAY OF MAY, 2010.
______________________
By: Dean Argo, President
Prattville City Council
AUTHENTICATED THIS 4TH DAY OF MAY, 2010.
___________________
By: Gina P. Smith
City Clerk
APPROVED:
___________________
By: Jim Byard, Jr.
Mayor
ORDINANCE BOOK 2010, PAGE 009