2006 Nebraska Revised Statutes - § 77-27,142.01 — Incorporated municipalities; sales and use tax; continuation; modification; election required, when.

Section 77-27,142.01
Incorporated municipalities; sales and use tax; continuation; modification; election required, when.

(1) The governing body of any incorporated municipality which, after January 1, 1978, and prior to February 14, 1978, authorizes a sales and use tax pursuant to section 77-27,142, shall submit the question of continuing such tax at the first regular city, county, or state election held within such incorporated municipality after such tax is imposed. If a majority of those voting on the question shall be opposed to such tax, the governing body of the incorporated municipality shall immediately discontinue the tax.

(2) The governing body of any incorporated municipality may submit the question of changing any terms and conditions of a sales and use tax previously authorized under section 77-27,142. The question of modification shall be submitted to the voters at any primary or general election or at a special election if the governing body submits a certified copy of the resolution proposing modification to the election commissioner or county clerk within a reasonable time prior to the primary, general, or special election.

Source:

Laws 1978, LB 394, § 2

Laws 1997, LB 182A, § 7

~Reissue Revised Statutes of Nebraska