CITY OF HOMER

HOMER, ALASKA

Shadle

ORDINANCE 08-21

AN ORDINANCE AMENDING THE HOMER SALES TAX CODE TO EXEMPT CERTAIN SALES OF FOOD.

THE CITY OF HOMER HEREBY ORDAINS:

Section 1. Homer City Code Chapter 9.16 is hereby amended by adding the following section 9.16.100:

9.16.100 Exemptions. The following are exempt from the Homer sales tax:

a. Retail sales of food for human consumption, including groceries and food ingredients. Prepared food intended for immediate consumption, alcoholic beverages and tobacco are not included in this exemption.

Section 2. The City administration shall submit this ordinance to the Kenai Peninsula Borough with a request that it adopt an ordinance to approve this exemption for application in the City of Homer.

Section 3. If approved by ordinance by the Kenai Peninsula Borough, this exemption shall take effect on the first day of January 1, 2009 that commences at least 30 days after the effective date of the ordinance adopted by the borough. If the borough does not approve the exemption by ordinance, this exemption shall not take effect.

Section 4. If this exemption is approved by ordinance of the Kenai Peninsula Borough, then this ordinance is of a permanent and general character and shall be included in the city code. If not approved by the borough, this ordinance shall not be codified.

ENACTED BY THE CITY COUNCIL OF HOMER, ALASKA, this __________ day of _____________________, 2008.

CITY OF HOMER

_____________________________

JAMES C. HORNADAY, MAYOR

ATTEST:

______________________________

JO JOHNSON, CMC, CITY CLERK

AYES:

NOES:

ABSTAIN:

ABSENT:

First Reading:

Public Reading:

Second Reading:

Effective Date:

Reviewed and approved as to form:

_______________________________ ___________________________

Walt Wrede, City Manager Gordon J. Tans, City Attorney

Date: __________________________ Date: ______________________