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NEBRASKA STATUTES AND CODES

77-1028 Election required; procedures applicable.

77-1028. Election required; procedures applicable.The powersgranted by the Nebraska Advantage Transformational Tourism and RedevelopmentAct shall not be exercised unless and until the question of directing theproceeds of the local option sales tax as authorized under the act has beensubmitted at a primary, general, or special election held within the municipalityand in which all registered voters are entitled to vote on such question.The officials of the municipality shall order the submission of the questionby submitting a certified copy of the resolution proposing the tax to theelection commissioner or county clerk. The question may include any termsand conditions set forth in the resolution, such as a termination date, andshall include the following language: Shall the municipality direct the localoption sales tax collected within an area defined by the municipality to requireredevelopment or as a tourism development project for the benefit of thatarea? If a majority of the votes cast upon the question are in favor, thegoverning body may so direct the tax. If a majority of those voting on thequestion are opposed, the governing body shall not so direct the tax. Onceapproved, the municipality may exercise the powers granted by the act fora period of ten years. Any election under this section shall be conductedin accordance with the procedures provided in the Election Act. SourceLaws 2010, LB1018, ยง 28.Effective Date: July 15, 2010 Cross ReferencesElection Act, see section 32-101.

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