Ordinance No. 14-771 Rushville, Nebraska

AN ORDINANCE OF THE CITY OF RUSHVILLE, SHERIDAN COUNTY, NEBRSAKA, PROVIDING THAT ON OR ABOUT APRIL 1, 2015, IN ADDITION TO THE PRESENTLY EXISITING ONE PERCENT (1%) SALES AND USE TAX, A SALES AND USE TAX OF ONE-HALF OF ONE PERCENT (0.5 %) SHALL BE IMPOSED UPON THE SAME TRANSACTIONS WITHIN THE CITY OF RUSHVILLE, NEBRASKA, ON WHICH THE STATE OF NEBRASKA IS AUTHORIZED TO IMPOSE A SALES AND USE TAX PURSUANT TO THE NEBRASKA LOCAL OPTION REVENUE ACT; TO PROVIDE FOR THE ADMINISTRATION, ASCERTAINMENT, ASSESSMENT, COLLECTION, DISTRIBUTION AND MAKING OF RETURNS OF SUCH TAX; TO PROVIDE FOR DELIVERY OF NOTICE AND A CERTIFIED COPY OF THIS ORDINANCE AND A CERTIFIED MAP OF THE CITY OF RUSHVILLE, NEBRASKA TO THE TAX COMMISSIONER OF THE STATE OF NEBRASKA; TO PROVIDE FOR DELIVERY OF A CERTIFIED STATEMENT FROM THE COUNTY ELECTION COMMISSIONER THAT THE QUESTION OF IMPOSING SAID CITY TAX HAS NOT FAILED WITHIN THE PREVIOUS TWENTY-THREE (23) MONTHS AS WELL AS A CERTIFIED COPY OF THE ELECTION RESULTS APPROVING OF THE ONE HALF OF ONE PERCENT INCREASE IN THE CITY SALES AND USE TAX TO THE  TAX COMMISSIONER OF THE STATE OF NEBRASKA; AND TO PROVIDE THE EFFECTIVE DATE HEREOF.  

Be it ordained by the Mayor and the City Council of the City of Rushville, Nebraska:

Section 1. That on November 4, 2014, there was held an election in the City of Rushville, Nebraska, at which all qualified electors of the City of Rushville were entitled to vote on a question of whether the City of Rushville should adopt a sales tax to be imposed upon the same transactions within the City on which the State of Nebraska is authorized to impose a sales and use tax pursuant to the Nebraska Local Option Revenue Act for all lawful purposes, which purposes shall include but not be limited to the continued maintenance and financial support for the operation of the Parkview Lodge Assisted Living Center, 307 Conrad Street, Rushville, Nebraska 69360, which one half percent city sales and use tax shall automatically terminate April 1, 2019, unless the tax is extended by a vote of the electorate prior to said date;   and that a majority of the votes cast in said election upon said question were in favor of such a tax.  

Section 2.  That on or after the first day of April, 2015, pursuant to the provisions of the Nebraska Local Revenue Act, Neb. Rev. Stat. Section 77-27,142 et seq, there is hereby imposed a Sales and Use Tax of one half of one percent (0.5%) upon the same transactions within the corporate limits of the City of Rushville on which the State of Nebraska is authorized to impose a tax pursuant to the provisions of the Nebraska Local Option Revenue Act for all lawful purposes, which purposes shall include but not be limited to the continued maintenance and financial support for the operation of the Parkview Lodge Assisted Living Center, 307 Conrad Street, Rushville, Nebraska 69360, which one half percent City Sales and Use Tax shall automatically terminate April 1, 2019, unless the tax is extended by a vote of the electorate prior to said date.  

Section 3. That the administration of the Sales and Use Tax imposed by Section 1 and 2 of this Ordinance, including the ascertainment, assessment, collection, distribution and making of returns for said tax shall be as provided in the Nebraska Local Option Revenue Act.  

Section 4. That the Sales and Use Tax imposed pursuant to Section 1 and 2 of this Ordinance shall become effective on April 1, 2015, in accordance with the provisions of the Nebraska Local Option Revenue Act and the rules and regulations adopted by the Tax Commissioner of the State of Nebraska in conformity therewith.  

Section 5.  That the City Clerk shall deliver or cause to be delivered to the Tax Commissioner of the State of Nebraska a certified copy of this Ordinance and a map of the City of Rushville clearly showing the boundaries thereof, at least  one hundred and twenty (120) days prior to the first day of April, 2015, pursuant to Neb. Rev. Stat. Sec. 77-27,143(1)(R.S.Supp., 2012) and 316 Neb. Admin Code Sec. 9-002.04.  

Section 6. That the County Election commissioner shall deliver or cause to be delivered to the Tax Commissioner of the State of Nebraska a certified copy of the election results to the question submitted to the electors and a certified statement that the question of imposing the tax for the City has not failed in the previous twenty-three months at least one hundred twenty (120) days prior to the first day of April, 2015, pursuant to Neb. Rev. Stat. Sec. 77-27,143(1)(R.S. Supp, 2012) and 316 Neb. Admin Code Sec. 9-002.04 and 316 Neb. Admin Code Sec. 9-005.01.  

Section 6. That this Ordinance shall take effect and be in full force and effect from and after its passage and approval.  

Section 7.  That this Ordinance shall modify Ordinance No. 506 of the City Code of the City of Rushville, Nebraska, as hereinbefore stated and shall result in a City Sales Tax for Rushville in the sum of one and a half percent (1.5%) on all those transactions within the corporate limits of the City of Rushville in which the State of Nebraska is authorized to impose a Sales and Use Tax pursuant to the provisions of Nebraska Statute.

Passed and Approved this 24th day of November, 2014. 

CITY OF RUSHVILLE

/s/ CHRIS HEISER

MAYOR

ATTEST: CONNIE ROFFERS

CITY CLERK 

Published: December 10, 2014