Nebraska Revised Statute 86-157
Pro rata billing of local tax.
Whenever any municipality or any other local governmental entity imposes upon a telecommunications company any tax or fee as described in section 86-704, such tax or fee shall, insofar as practicable, be billed pro rata to the telecommunications company's customers receiving telecommunications service within the territorial limits of such municipality or other local governmental entity.
- Laws 1986, LB 835, § 10;
- R.S.1943, (1999), § 86-810;
- Laws 2002, LB 1105, § 56.