77-2701.02. Sales tax; rate.
Pursuant to section 77-2715.01:
(1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;
(2) Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half percent;
(3) Commencing July 1, 1999, and until the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent; and
(4) Commencing on the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent.
Source
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