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70-651.04 Districts; gross revenue tax; distribution.

70-651.04. Districts; grossrevenue tax; distribution.All payments which arebased on retail revenue from each incorporated city or village shall be dividedand distributed by the county treasurer to that city or village, to the schooldistricts located in that city or village, toany learning community located in that city or village, and tothe county in which may be located any such incorporated city or village inthe proportion that their respective property tax levies in the precedingyear bore to the total of such levies,except that the only learning community levies to be included are the commonlevies for which the proceeds are distributed to member school districts pursuantto sections 79-1073 and 79-1073.01. SourceLaws 1959, c. 317, § 4, p. 1164; Laws 1979, LB 187, § 183; Laws 1993, LB 346, § 6; Laws 1995, LB 732, § 1; Laws 2010, LB1070, § 2.Effective Date: April 6, 2010

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