§ 11-31. Imposed, amount.  


Latest version.
  • On and after the first day of April, 1987, pursuant to the provisions of sections 77-27,142 to 77-27,148 of R.R.S. Nebraska, 1943, The Local Option Revenue Act, there is hereby imposed a sales and use tax of 1.5 percent upon the same transactions within the corporate limits of the city on which the state is authorized to impose a tax pursuant to the provisions of the Nebraska Revenue Act of 1967, as amended from time to time.

(Code 1964, § 9-13; Ord. No. 2643, § 1, 11-12-1991)