LR 473

LR473  LR473
2026  2026
                               ONE HUNDRED NINTH LEGISLATURE
                                        SECOND SESSION
                     LEGISLATIVE RESOLUTION 473
Introduced by Clouse, 37; Dorn, 30; Hallstrom, 1; Ibach, 44; Jacobson, 42;
              Meyer, G., 17; Quick, 35.
PURPOSE:     The purpose of this resolution is to propose an interim study to
examine    opportunities      for   countywide    local   option   sales   taxes.   Currently
counties are allowed to levy sales taxes only in areas without a municipal
sales tax and revenues must be used for public safety services. Similar to
municipal    sales   taxes,    voters   must   approve    implementation   of   county   sales
taxes. Expanded authority for county local option sales taxes could provide a
non-property-tax revenue stream for necessary county government duties and
services.
    The study shall include, but need not be limited to, an examination of the
following:
    (1) Options for allowing a county sales tax to be implemented countywide
after a designated proportion of the population residing in municipalities in
the county have implemented a city sales tax;
    (2) Options for creating specific districts where county sales taxes could
be charged, including areas near a highway or other selected regions outside of
municipal boundaries;
    (3) Rates and other fiscal considerations for county sales taxes; and
    (4) Allocation of countywide sales taxes to public safety services or
other county functions.
    NOW, THEREFORE, BE IT RESOLVED BY THE MEMBERS OF THE ONE HUNDRED NINTH
LEGISLATURE OF NEBRASKA, SECOND SESSION:
    1. That the Revenue Committee of the Legislature shall be designated to
conduct an interim study to carry out the purposes of this resolution.
    2. That the committee shall upon the conclusion of its study make a report
of its findings, together with its recommendations, to the Legislative Council
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or Legislature.
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