Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Policy topic
No spam. Unsubscribe anytime.
Columbiana council approves wording change to sales-tax ordinance; general sales tax set at 5%
Summary
The Columbiana City Council voted to amend Ordinance 10-25-03 to add language required by the Alabama Department of Revenue clarifying the definition of food (citing 7 U.S.C. §2011). Council members voted to increase the sales tax on other items to 5% as reflected in the amended ordinance.
Get email alerts on the Tax Policy topic
No spam. Unsubscribe anytime.
Columbiana’s City Council voted to amend its sales-tax ordinance to align the city code with a requirement from the Alabama Department of Revenue and to set the sales tax on non-grocery items at 5%. Mayor Mary Davis introduced the amendment and read the required paragraph specifying that the city’s definition of food follow 7 U.S.C. §2011, the federal definition used for the Supplemental Nutrition Assistance Program.
The change amends Ordinance 10-25-03 by inserting language clarifying that “for purposes of this subsection, the term food shall have the same meaning as defined in 7 U.S.C. §2011.” According to the mayor’s presentation, the wording must be in the city ordinance so that grocery sales remain subject to the special treatment established by state law while all other taxable items are charged at the newly stated 5% rate.
A council member moved to amend the ordinance as read; the mayor conducted a roll-call vote. Council member Lilly, Council member Maisel, Council member Phillips and Mayor Mary Davis recorded affirmative responses and the motion passed.
Why this matters: the amendment changes the ordinance text to match state reporting and administration requirements and clarifies what counts as food under the city code. Residents who purchase groceries should continue to see the statutory treatment for food applied as directed by the Alabama Department of Revenue; other purchases will be taxed at the stated 5% rate in the amended ordinance.
Votes at a glance: the council also approved routine minutes from prior meetings, reappointed Jack Mundy to the Columbiana Housing Authority board through October 2030, accepted Resolution 12-25-01 authorizing the mayor to sign a memorandum of agreement with the Shelby County Commission to transfer public-safety radios, and adjourned at the end of the meeting.
The council did not provide a detailed numeric tally for all voice votes beyond the roll call on the sales-tax amendment; meeting minutes will provide the official record and ordinance text change.

