Neb. Admin. Code § 316-9-006 — Cities and Counties - Timelines for Submitting Certified Materials to the Department

006.01 If a city or county receives voter approval and adopts a local sales and use tax, terminates a local sales and use tax, or changes the rate of a local sales and use tax, the timelines for providing the certified materials required by this regulation are as follows: To be Operative Certified Materials Must be Furnished After But No Later Than January 1 June 3 September 3 April 1 September 3 December 2 April 1 (of a leap year) September 3 December 3 July 1 December 2 March 3 July 1 (of a leap year) December 3 March 3 October 1 March 3 June 3 006.02 If the "But No Later Than" date falls on a Saturday, Sunday or holiday, the certified materials must be furnished no later than the Friday before the date in column 3. (Neb. Rev. Stat. §§ 13-324, and 77-27,143, and McDonald's Executive Offices v. Nebraska Department of Revenue , 243 Neb. 82 [1993]. November 17, 2013.)