Any incorporated municipality which had, prior to January 1, 1978, authorized a sales and use tax pursuant to section 77-27,142 may continue the tax without submitting the question of continuing such tax to a vote of the qualified electors.
Neb. Rev. Stat. § 77-27,142.05
Incorporated municipality; sales and use tax; previously authorized; continuation without election
Laws 1978, LB 394, § 6.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.