On and after the first day of April, 1987, pursuant to the provisions of Neb. RS §§ 77-27,142 to 77-27,148 (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.
(1964 Code, § 9-13) (Ord. 2643, § 1, passed 11-12-1991)