(A) Pursuant to the approval of the electors of the village, at the village’s primary election held on May 14, 2002, there is hereby adopted pursuant to the provisions of Neb. Rev. Stat. 77-2701 through 77-27,135, as amended, known as the state’s Revenue Act of 1967, and Neb. Rev. Stat. 77-27,142 through 77-27,148, as amended, known as the Local Option Revenue Act of 1969, a sales tax effective on and after October 1, 2002, of 1% upon the same transactions within the corporate limits of the village, 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 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 tax so imposed and collected shall be provided by Neb. Rev. Stat. 77-27,142 through 77-27,148, as amended, and Neb. Rev. Stat. 77-2701 through 77-27,135, as amended.
(C) The Village Board shall mail by certified or registered mail a certified copy of Ord. 2002-01 and a certified copy of a map of the village showing the corporate limits thereof to the State Tax Commissioner and the state’s Department of Revenue immediately after the effective date of this section and at least 60 days prior to October 1, 2002, as provided by law.
(Prior Code, § 1-828) (Ord. 2002-01, passed 6-5-2002)