Sec. 2-34.  Adoption of sales and use tax.

 

(a)   There is hereby adopted pursuant to the provisions of sec­tions 77-2701 to 77-27,135 N.R.S. 1943, known as the Nebraska Revenue Act of 1967, and sections 77-27,142 to 77-27,148 N.R.S. 1943, known as the Local Option Revenue Act of 1969, a sales and use tax effective on and after April 1, 1985, of one per cent upon the same transactions within the corporate limits of the City of Norfolk, Madison County, Nebraska, as the same may from time to time be extended, on which the State of Nebraska is authorized to impose a tax pursuant to the provisions of the aforementioned statutes of the State of Nebraska as the same may from time to time be amended.

 

(b)   The administration of the sales and use tax imposed by this section, the making of returns for the ascertainment and assess­ment, the provisions for tax claims and remedies, the laws gov­erning consummation of sales, penalties and collection, and for the disposition and distribution of the taxes so imposed and collected shall be as provided by sections 77-27,142 to 77-27,148 N.R.S. 1943, as amended, sections 77-2701 to 77-27,135 N.R.S. 1943, as amended, and Ordinance No. 3240 of the City of Norfolk, as enacted by the approval of the electors of the City of Norfolk, Nebraska, at the general election held on November 6, 1984.

 

(c)  That pursuant to the approval of the electors of the City of Norfolk, Nebraska, at the special election held on October 1, 2002, there is hereby adopted pursuant to the provisions of Sections 77-2701 to 77-27,135.01 and Section 77-27,222 of the Nebraska Revised Statutes, known as the Nebraska Revenue Act of 1967, and Sections 77-27,142 to 77-27,148, of the Nebraska Revised Statutes known as the Local Option Revenue Act of 1969, a Sales and Use Tax effective on and after January 1, 2003, of an additional one-half of one percent (0.5%) upon the same transactions within the corporate limits of the City of Norfolk, Madison County, Nebraska, as the same may from time to time be extended, on which the State of Nebraska is authorized to impose a tax pursuant to the provisions of the aforementioned statutes of the State of Nebraska as the same may from time to time be amended.

 

(d)  That the administration of the Sales and Use Tax imposed by this Ordinance, the making of returns for the ascertainment and assessment, the provisions for tax claims and remedies, the laws governing consummation of sales, penalties and collection, and for the disposition and distribution of the taxes so imposed and collected shall be as provided by the Local Option Revenue Act, as amended, and the Nebraska Revenue Act of 1967, as amended. 

 

Source:  Ord. No. 3270, § § 1, 2, 11-19-84; Ord. No. 4610, § § 1, 2, 10-7-02

Editor's note--Ord. No. 3270, §§ 1, 2, adopted November 19, 1984, did not specifically amend the Code; therefore codification as § 2-34 was at the discretion of the editor.  The sales and use tax was approved at a general election held November 6, 1984.  Ord.  No. 3240 as referred to in § 2-34(b) is set out herein as § 2-33.