(A) On and after April 1, 2009, pursuant to the provisions of Neb. RS 77-27,142 through 77-27,148, the Local Option Revenue Act, there is hereby imposed a sales and use tax of 1% upon the same transactions within the corporate limits of the village on which the state is authorized to impose a tax pursuant to the provisions of state statutes, as amended from time to time.
(B) The administration of the sales and use tax imposed by division (A) above, the making of returns for the ascertainment, assessment and collection, and for the distribution, of the taxes so imposed shall be as provided in Neb. RS 77-27,142 through 77-27,148, as amended.
(C) The sales and use tax imposed by division (A) above became effective on April 1, 2009, in accordance with the provisions of Neb. RS 77-27,142 through 77-27,148, as amended.
(D) The Village Clerk-Treasurer shall deliver, or cause to be delivered, on or before December 2, 2008, to the State Tax Commissioner a certified copy of the provisions of this section and a certified map of the village clearly showing the boundaries thereof, in addition to a certified copy of the election results from the County Election Commissioner and a certified statement from the County Election Commissioner that the question of imposing a sales and use tax for the village has not failed a vote of the electors of the village within the previous 23 months.
(Ord. 167, passed 11-12-2008)