(a) From and after April 1, 1989 , pursuant to Sections 77-27,142 to 77-27,148 of the Reissue Revised Statutes of Nebraska, 1943, as amended (the Local Option Revenue Act), there is hereby imposed a sales and use tax of 1.5% on the same transactions in the City on which the State is authorized to impose a tax pursuant to the Nebraska Revenue Act of 1967, as amended.
(b) An additional 0.5% local option sales and use tax is imposed on the same transactions in the City as in division (a) above, to fund local public infrastructure projects for ten years. This tax shall become effective on July 1, 2023 and shall terminate on June 30, 2033.
(Ord. 1131. Passed 12-20-88; Ord. 1687. Passed 1-8-13; Ord. 1841. Passed 12-14-22.)