(A) Pursuant to the approval of the electors of the city, at the city’s primary election held on 5-12-1998, there is hereby adopted, pursuant to the provisions of Neb. RS 77-2701,135, as amended, known as the state’s Revenue Act of 1967, and Neb. RS 77-27,142 to 77-27,148, as amended, known as the Local Option Revenue Act of 1969, and other pertinent statutes, a sales and use tax effective on and after 10-1-1998, of 1% upon the same transactions within the corporate limits of the city, as the same may from time to time be extended, on which the state is authorized to impose a tax pursuant to the provisions of the aforementioned statutes of the state, as the same may from time to time be amended.
(B) The administration of the sales and use tax imposed by this section, the making of returns for the ascertainment and assessment, the provisions for tax claims and remedies, the laws governing consummation of sales, penalties and collection and for the disposition and distribution of the taxes so imposed and collected shall be as provided by Neb. RS 77-27,142 to 77-27,148, as amended, and Neb. RS 77-2701 to 77-27,135, as amended and other pertinent statutes.
(C) The City Clerk shall deliver or cause to be delivered by certified or registered mail a certified copy of this section and a certified map of the city, showing the corporate limits thereof to the state’s Tax Commissioner and the state’s Department of Revenue immediately after the effective date of this section and at least 60 days prior to 10-1-1998, as provided by law.
(Prior Code, § 1-827) (Ord. 98-6, passed 6-1-1998)