The city may levy a tax on all motor vehicles owned or used in the city. Until the implementation date designated by the Director of Motor Vehicles under Neb. RS 23-186, the tax shall be paid to the designated county official of the county in which the city is located when the registration fees as provided in the Motor Vehicle Registration Act are paid. These taxes shall be remitted to the County Treasurer for credit to the road fund of the city. On and after the implementation date designated under Neb. RS 23-186, the tax shall be paid to the County Treasurer for credit to such road fund. These funds shall be used by the city for constructing, resurfacing, maintaining, or improving streets, roads alleys, public ways, or parts thereof or for the amortization of bonded indebtedness when created for those purposes.
(Neb. RS 18-1214)
Statutory reference:
Designation of county official, see Neb. RS 23-186
Motor Vehicle Registration Act, see Neb. RS 60-301