County sales tax uses expanded

Counties may use revenues derived from a county option sales tax for more public safety purposes under a bill passed by the Legislature May 18.

Counties are able to enact sales taxes up to 1.5 percent to support public services provided by a public safety commission or an agreement executed under the Interlocal Cooperation Act or Joint Public Agency Act. County voters must approve such sales taxes, which cannot be levied in municipalities that have a local option sales tax.

LB106, introduced by Ogallala Sen. Ken Schilz, clarifies that public safety services may be funded with county option sales tax revenues. The bill defines public safety services to include firefighter, police, medical, ambulance or other emergency services.

The bill passed 43-3.