Garland Sales Tax
The Wording
Garland Sales Tax
Shall the governing body of the Village of Garland, Nebraska, impose a one percent (1.0%) sales and use tax upon the same transactions within the Village of Garland, Nebraska, on which the State of Nebraska is authorized to impose a tax?
( ) Yes
( ) No
Our Explanation
Garland currently does not have a local sales tax; only the state sales tax of 5.5% is charged. Nebraska allows local governments to charge their own sales and use taxes, if voters approve, under the Nebraska Local Option Revenue Act. This proposal would add a 1% tax on items sold within Garland's boundaries, on every item that the State is able to tax. The overall sales tax would rise to 6.5%. One exception is that the 1% tax would not be applied to satellite programming services, except for the equipment itself. One advantage of adding a local tax is that purchases by out-of-town visitors will contribute to the local jurisdiction’s budget.
A vote FOR this proposal is in favor of increasing overall sales and use tax within Garland's boundaries to 6.5%, with 5.5% for the state and 1% for Garland.
A vote AGAINST this proposal is in favor of leaving the situation the same, with only the 5.5% state sales tax.