§ 111.20 ONE-HALF PERCENT IMPOSED.
   Effective April 1, 2020, the village does impose a sales and use tax of 1.5% upon the same transactions on which the state is authorized to impose a tax pursuant to the Nebraska Revenue Act of 1967, being Neb. RS 77-2701 et seq., as amended from time to time, by virtue of the approval of the electors of the village at a special election held on November 12, 2019 authorizing an increase in the existing rate from 1% to 1.5%. The current sales and use tax rate of 1% will remain in effect from the passage of this subchapter.
(Prior Code, § 12-101) (Ord. 738, passed 11-21-2019)