There is hereby adopted pursuant to the provisions of Neb. RS 77-2701 to 77-27,135, known as the Nebraska Revenue Act of 1967, and Neb. RS 77-27,142 to 77-27,148, known as the Local Option Revenue Act, a sales and use tax of 1% 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 aforementioned statutes of the state as the same may, from time to time, be amended.
(Ord. 851, passed 6-14-2004)