(A) Pursuant to the provisions of Neb. RS 77-2701 to 77-27,135.01, as amended from time to time, and known as the Nebraska Revenue Act of 1967, and Neb. RS 77-27,142 to 77-27,148, as amended from time to time, known as the Local Option Revenue Act, there is hereby imposed a sales and use tax of 0.5% on 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 above Acts, as amended from time to time; which tax shall remain in effect for a 15-year period.
(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 77-27,135.01, as amended.
(1990 Code, § 1-827) (Ord. 493, passed 12-1-1998; Ord. 899, passed 12-6-2022)