(A) There is hereby imposed and levied for the benefit of the City of Springfield a one and one-half (1½) percent sales and use tax upon the same transactions within the corporate limits of the City of Springfield on which the State of Nebraska is authorized to impose a tax pursuant to the provisions of the Nebraska Revenue Act of 1967, as amended from time to time. (Ref. 77- 27,142 et seq. RS Neb.)
(B) The sales and use tax hereby levied shall take effect on April 1, 2011, and shall apply to all taxable transactions on and after that date within the corporate limits of the City of Springfield, as said corporate limits may from time to time thereafter be constituted. (Ref. 77-27,142 et seq. RS Neb.)
(C) The administration of the sales and use tax imposed hereby, the making of return for ascertainment, assessment and collection and for the distribution of the taxes so imposed shall be as provided in the Local Option Revenue Act, Sections 77-27,142 to 77-17,148, RS Neb., as amended from time to time. (Ref. 77-27,142 et seq. RS Neb.) (Ord. No. 783, 11/16/10)