Effective on April 1st, 2015, the Nebraska state sales and use tax rate will be 5.5 percent. The Current Local Sales and Use Tax Rates in the state of Nebraska generally seem to be based on how big or small the population of a Nebraska town or city is. The smaller towns generally seem to have the lower tax rates, while the larger cities generally seem to have the higher tax rates. Three small towns or counties in Nebraska have the lowest tax rates while ten small towns or decently-sized cities in Nebraska have higher tax rates than Omaha and Lincoln, Nebraska's two largest cities.
Smaller cities in Nebraska have a local tax rate of 1 percent and a local plus state tax rate of 6.5 percent. Larger cities in Nebraska have a local tax rate of 1.5 percent and a local plus state tax rate of 7 percent. The smallest tax rates in Nebraska have a local tax rate of 0.5 percent and a local plus state tax rate of 6.0 percent. The highest tax rates in Nebraska have a local tax rate of 2 percent and a local plus state tax rate of 7.5 percent.
Dakota County, Elmwood, and Upland have the lowest tax rates in Nebraska while Alma, David City, Fairbury, LaVista, Minden, Nebraska City, Norfolk, Sidney, Waterloo, and York have the highest tax rates in Nebraska.
The towns and counties in Nebraska with the lowest tax rates seem to be satisfied with the amount of money that they receive every year and do not currently intend to become a larger, more prosperous town or county.
Four of the ten small towns or decently-sized cities in Nebraska that have the highest tax rates seem to benefit from tourists near the Nebraska border.
The city of Sidney, in the western Nebraska panhandle, benefits from tourists coming from Wyoming and Colorado. Alma (which is south of Holdrege) and Fairbury (which is near Beatrice) in southern Nebraska benefit from tourists coming from Kansas, and Nebraska City (which is south of Omaha and east of Lincoln), near the Missouri River, benefits from tourists coming from Missouri and Iowa.
Norfolk (in northeast Nebraska) and La Vista (which is near Omaha) are cities in Nebraska that are clearly growing and want to get larger, with populations of 24,523 and 17,562 respectively.
David City (near Columbus), Minden (southeast of Kearney), and York (east of Grand Island and and west of Lincoln) are towns in Nebraska where tourists can stop if they suddenly need a bathroom break. Waterloo, Nebraska with a population of 866 is a place you can go which is west of Omaha and southeast of Fremont.
These are the ten cities in Nebraska that tax people the most. Visit them at your own risk.