CITY OF HOMER
HOMER, ALASKA

Mayor

ORDINANCE 08-32(S)(A-2)

 

AN ORDINANCE ENACTING HOMER CITY CODE 9.16.100 TO EXEMPT SALES OF NONPREPARED FOODS FROM SEPTEMBER 1ST THROUGH MAY 31ST OF EACH YEAR, PENDING COMPLETION OF AN ADVISORY VOTE REGARDING THE SALES TAX STRUCTURE FOR NONPREPARED FOOD ITEMS, AND INCORPORATING IN THE HOMER CITY CODE ALL OTHER SALES TAX EXEMPTIONS ADOPTED BY THE KENAI PENINSULA BOROUGH.

 

WHEREAS, A proposition was passed by the voters in the Kenai Peninsula Borough exempting nonprepared foods from sales tax from September 1st through May 31st; and

 

WHEREAS, The City of Homer (“City”) believes it is appropriate to exempt the sales of nonprepared foods from taxation from September 1st through May 31st .

 

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.         Commencing January 1, 2009, sales of nonprepared food items from September 1st through May 31st of each year.

 

b.         All other items granted exemption from sales tax under the Kenai Peninsula Borough Code as amended from time to time, except where the Kenai Peninsula Borough by ordinance expressly authorizes the city to tax a source exempted from sales tax by the Kenai Peninsula Borough Code and the city imposes a sales tax on that source in compliance with the law.

 

Section 2.       This exemption on nonprepared food items shall no longer be effective if the Borough’s exemption on nonprepared foods from its sales tax is repealed or overturned.

 

Section 3.       The Council intends to bring forward a proposition for an advisory vote regarding the sales tax structure for nonprepared food items as soon as administratively practical.

 

            Section 4.  This ordinance shall take effect upon its adoption by the Homer City Council.

 

            Section 5.  This ordinance is of a permanent and general character and shall be included in the city code. 

 

ENACTED BY THE CITY COUNCIL OF THE CITY OF HOMER, ALASKA, this 8th day of December, 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                                      Thomas F. Klinkner, City Attorney

 

Date: _______________________                      Date: _______________________