MONTGOMERY, Alabama -- Alabama will hold its second annual Severe Weather Preparedness Sales Tax Holiday Feb. 22 to 24.

During the weekend, the state's 4 percent sales tax will be waived on items that help residents prepare their homes and businesses for the tornado and hurricane seasons.

Cities and counties may also participate. The Alabama Department of Revenue is asking local governments to notify the agency by Jan. 22 of their decision, so retailers will have plenty of time to get ready.

A developing list of participating local governments, as well as more information about the sales tax holiday,

The state's first severe weather gear holiday was held in July, shortly after legislators approved it. The event had mixed results,

But it was seen as a good trial run for the holiday's permanent date, which will fall in February from now on.

The vast majority of the eligible items must be priced at $60 or less. They include:

* Batteries: AAA-cell batteries, AA-cell batteries, C-cell batteries, D-cell batteries, 6-volt batteries, 9-volt batteries. (Coin batteries, automobile batteries and boat batteries are not exempt.)

* Cellular phone battery

* Cellular phone charger

* Portable self-powered or battery-powered radio, two-way radio, weather-band radio or NOAA weather radio

* Portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks

* Tarpaulin, plastic sheeting, plastic drop cloths, and other flexible, waterproof sheeting

* Ground anchor system, such as bungee cords or rope, or tie-down kits

* Duct tape

* Plywood, window film or other materials specifically designed to protect window coverings

* Non-electric food storage cooler or water storage container

* Non-electric can opener

* Artificial ice, blue ice, ice packs, reusable ice

* Self-contained first aid kit

* Fire extinguisher

* Smoke detector

* Carbon monoxide detector

* Gas or diesel fuel tank or container

Also on the list are portable generators and power cords priced at $1,000 or less.