13-319 County; sales and use tax authorized; limitation; election.
13-319. County; sales and use tax authorized; limitation; election.Any county by resolution of the governing body may impose a sales and use tax of one-half percent, one percent, or one and one-half percent upon the same transactions sourced as provided in sections 77-2703.01 to 77-2703.04 within the county, but outside any incorporated municipality which has adopted a local sales tax pursuant to section 77-27,142, on which the state is authorized to impose a tax pursuant to the Nebraska Revenue Act of 1967, as amended from time to time. Any sales and use tax imposed pursuant to this section must be used to finance public services provided by a public safety commission or to provide the county share of funds required under any other agreement executed under the Interlocal Cooperation Act or Joint Public Agency Act. A sales and use tax shall not be imposed pursuant to this section until an election has been held and a majority of the qualified electors have approved the tax pursuant to sections 13-322 and 13-323. SourceLaws 1996, LB 1177, § 6; Laws 1999, LB 87, § 53; Laws 2003, LB 282, § 2. Cross ReferencesInterlocal Cooperation Act, see section 13-801.Joint Public Agency Act, see section 13-2501.Nebraska Revenue Act of 1967, see section 77-2701.