ORDINANCE NO. 3188
AN ORDINANCE TO EXEMPT CERTAIN “COVERED ITEMS”, ATTACHED HERETO, FROM THE MUNICIPAL SALES AND USE TAX DURING THE LAST FULL WEEKEND
OF FEBRUARY 2020, AS AUTHORIZED BY ACT 2012-256, ENACTED BY THE ALABAMA LEGISLATURE AND GENERALLY REFERRED TO AS THE “SEVERE WEATHER
PREPAREDNESS 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 Section 40-23-233 of the Code of Alabama, 1975, the City of Auburn, Alabama, exempts “covered items”, as listed in Act 2012-256,
from municipal sales and use tax during the same period, beginning at 12:01 a.m. on Friday (February 21, 2020) and ending at twelve midnight the following Sunday (February 23, 2020),
SECTION 2. That this Ordinance shall be subject to all terms, conditions, definitions, time periods and rules as provided by Section 40-23-233 of the Code of Alabama, 1975, 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 5th day of November, 2019.
/s/ Ron Anders, Jr., Mayor
/s/ James C. Buston, III, City Manager
November 14, 2019