Section 316-9-007 - CITIES - CHANGE OR ALTERATION OF CITY BOUNDARIES007.01 If any city in which a local sales and use tax has been imposed changes or alters its boundaries in any manner, the city must furnish the Department a certified copy of the ordinance making the changes by mail or by electronic means. 007.01A The ordinance must state the effective date as determined by the statutory authority applicable to the particular class of city, even though the area affected may become subject to or removed from the local sales taxes on a later date as specified in Reg-9-007.02.007.01B The ordinance must also be accompanied by a certified map of the city clearly showing the area added or detached and a list of all licensed retailers within the annexed or detached area.007.02 For local sales and use tax purposes, the area affected is considered annexed to or detached from the city on the first day of a calendar quarter following the latest of:007.02A One hundred and twenty days following receipt of the ordinance, map, and the list of all retailers by the Department,007.02B Sixty days after the Department provided notice to the retailers, or007.02C The effective date of the ordinance.316 Neb. Admin. Code, ch. 9, § 007
Neb. Rev. Stat. §§ 77-2712.05, and 77-27,143, and McDonald's Executive Offices v. Nebraska Department of Revenue, 243 Neb. 82 (1993). November 17, 2013.