Neb. Admin. Code § 316-9-005 — Cities and Counties - Change of Rate

005.01 If any city or county changes the rate of its local sales and use tax, the city or county must furnish the Department a certified copy of the ordinance or resolution which changed the rate of tax, and the county election commissioner must provide a certified copy of the election results to the question submitted to the electors in the time frames provided in Reg-9-006, Cities and Counties – Timelines for Submitting Certified Materials to the Department. 005.02 If the ordinance or resolution changing the rate of a local sales and use tax states an operative date, the operative date must be the first day of a calendar quarter. 005.03 The local rate change is operative the first day of the calendar quarter that is at least 120 days following receipt by the Department of the certified materials. 005.04 For ordinances or resolutions containing a termination date, the termination date must be the first day of a calendar quarter. 005.04A The city or county must furnish a certified statement to the Department at least 120 days and no more than 180 days prior to the termination date stating that the termination date in the ordinance or resolution is still valid. 005.04B If the certified statement is not furnished within this time, the tax will remain in effect, and the Department will continue to collect the tax until the first day of the calendar quarter which is at least 120 days after receipt of the certified statement notwithstanding the termination date stated in the ordinance or resolution. (Neb. Rev. Stat. §§ 13-324, 77-2712.05, and 77-27,143. November 17, 2013.)