The resolution proposes an interim study to explore the potential for countywide local option sales taxes in Nebraska. Currently, counties can only levy sales taxes in areas without municipal sales taxes, and the revenue generated must be allocated to public safety services. The resolution suggests that expanding the authority for county sales taxes could provide an alternative revenue stream for essential county government functions, thereby reducing reliance on property taxes.

The study will focus on several key areas, including the possibility of implementing county sales taxes after a certain percentage of the population in municipalities has adopted city sales taxes, the creation of specific districts for county sales taxes, fiscal considerations such as tax rates, and the allocation of these taxes to various county services. The Revenue Committee of the Legislature is tasked with conducting this study and will report its findings and recommendations to the Legislative Council or Legislature upon completion.