Bill > LB613

This bill modifies provisions related to the disclosure of tax information to municipalities in Nebraska. Specifically, it expands the ability of municipalities that have adopted a local option sales tax to request confidential tax information from the Department of Revenue. The bill allows a single certified individual from each municipality to request and review confidential sales and use tax returns for businesses operating within their municipal boundaries. The certified individual can share this information with other municipal employees for specific purposes, such as verifying tax collection accuracy, allocation between municipalities, and ensuring taxes are used as voted on by the people. The bill emphasizes strict confidentiality requirements, making unauthorized disclosure a Class I misdemeanor, and stipulates that the Department of Revenue is not liable for any improper disclosures by the municipality. These changes aim to provide municipalities with more detailed insights into local tax collection while maintaining robust protections for taxpayer information.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59758