Whenever any municipality or any other local governmental entity imposes upon a telecommunications company any tax or fee as described in section 86-704 , such tax or fee shall, insofar as practicable, be billed pro rata to the telecommunications company's customers receiving telecommunications service within the territorial limits of such municipality or other local governmental entity.
Neb. Rev. Stat. § 86-157
Pro rata billing of local tax
Applied in 1 court decision — leading case City of Lincoln, Neb. v. WINDSTREAM NEBRASKA, INC. (2011)
Most recently applied in City of Lincoln, Neb. v. WINDSTREAM NEBRASKA, INC. (July 2011)
Laws 1986, LB 835, § 10; R.S.1943, (1999), § 86-810; Laws 2002, LB 1105, § 56.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.