ORDINANCE NO. 3162
AN ORDINANCE TO EXEMPT CERTAIN “COVERED ITEMS” FROM THE MUNICIPAL SALES AND USE TAX DURING THE THIRD FULL WEEKEND OF JULY 2019, AS
ORIGINALLY AUTHORIZED BY ACT 2006-574 AND AMENDED BY ACT 2017-120, GENERALLY REFERRED TO AS THE “STATE SALES TAX HOLIDAY LEGISLATION.”
BE IT ORDAINED by the City Council of the City of Auburn,
Alabama, as follows:
SECTION 1. That, in conformity with the provisions of Act 2006-574 enacted by the Alabama Legislature during the 2006 Regular Session and further amended by Act 2017-120 enacted by
the Alabama Legislature during the 2017 Regular Session, providing for a State Sales Tax Holiday, the City of Auburn, Alabama, exempts “covered items” from municipal sales and use tax
during the same period, beginning at 12:01 a.m. on the third Friday in July 2019 (July 19, 2019) and ending at twelve midnight the following Sunday (July 21, 2019),
SECTION 2. That this Ordinance shall be subject to all terms, conditions, definitions, time periods and rules as provided by Act 2006-574 and Act 2017-120, except that the time period shall
only be as specified in Section 1 above and not for all years thereafter.
SECTION 3. That a certified copy of this Ordinance be forwarded by the City Manager to the Alabama Department of Revenue to be recorded and posted on the Department website.
SECTION 4. This Ordinance shall become effective immediately.
SECTION 5. Should any section, provision, or part of this Ordinance be declared to be unconstitutional or invalid by a court of competent jurisdiction, such unconstitutionality or
invalidity shall not affect any other section, provision, or part therefore.
ADOPTED AND APPROVED by the City Council of the City of
Auburn, Alabama, this the 4th day of June, 2019.
/s/ Ron Anders, Jr., Mayor
/s/ James C. Buston, III, City Manager
June 13, 2019