| Adams | | 6.5% | Nebraska Department of Revenue |
| Ainsworth | | 7% | Nebraska Department of Revenue |
| Albion | | 7% | Nebraska Department of Revenue |
| Alliance | | 7% | Nebraska Department of Revenue |
| Alma | | 7.5% | Nebraska Department of Revenue |
| Ansley | | 6.5% | Nebraska Department of Revenue |
| Arapahoe | | 7% | Nebraska Department of Revenue |
| Arcadia | | 6.5% | Nebraska Department of Revenue |
| Arlington | | 7% | Nebraska Department of Revenue |
| Arnold | | 6.5% | Nebraska Department of Revenue |
| Ashland | | 7% | Nebraska Department of Revenue |
| Atkinson | | 7% | Nebraska Department of Revenue |
| Auburn | | 6.5% | Nebraska Department of Revenue |
| Bancroft | | 7% | Nebraska Department of Revenue |
| Bassett | | 7% | Nebraska Department of Revenue |
| Battle Creek | | 7% | Nebraska Department of Revenue |
| Bayard | | 6.5% | Nebraska Department of Revenue |
| Beatrice | | 7.5% | Nebraska Department of Revenue |
| Beaver City | | 6.5% | Nebraska Department of Revenue |
| Beaver Crossing | | 6.5% | Nebraska Department of Revenue |
| Beemer | | 7% | Nebraska Department of Revenue |
| Bellevue | | 7% | Nebraska Department of Revenue |
| Bellwood | | 7% | Nebraska Department of Revenue |
| Benedict | | 7% | Nebraska Department of Revenue |
| Benkelman | | 7% | Nebraska Department of Revenue |
| Bennet | | 6.5% | Nebraska Department of Revenue |
| Bennington | | 7% | Nebraska Department of Revenue |
| Bertrand | | 7% | Nebraska Department of Revenue |
| Big Springs | | 6.5% | Nebraska Department of Revenue |
| Blair | | 7% | Nebraska Department of Revenue |
| Bloomfield | | 6.5% | Nebraska Department of Revenue |
| Blue Hill | | 7% | Nebraska Department of Revenue |
| Brainard | | 6.5% | Nebraska Department of Revenue |
| Bridgeport | | 6.5% | Nebraska Department of Revenue |
| Broken Bow | | 7% | Nebraska Department of Revenue |
| Brownville | | 6.5% | Nebraska Department of Revenue |
| Bruning | | 7% | Nebraska Department of Revenue |
| Burwell | | 7% | Nebraska Department of Revenue |
| Byron | | 6.5% | Nebraska Department of Revenue |
| Cairo | | 6.5% | Nebraska Department of Revenue |
| Callaway | | 6.5% | Nebraska Department of Revenue |
| Cambridge | | 7.5% | Nebraska Department of Revenue |
| Cedar Rapids | | 6.5% | Nebraska Department of Revenue |
| Central City | | 7% | Nebraska Department of Revenue |
| Ceresco | | 7% | Nebraska Department of Revenue |
| Chadron | | 7.5% | Nebraska Department of Revenue |
| Chambers | | 6.5% | Nebraska Department of Revenue |
| Chappell | | 7.5% | Nebraska Department of Revenue |
| Chester | | 6.5% | Nebraska Department of Revenue |
| Clarks | | 7% | Nebraska Department of Revenue |
| Clarkson | | 7% | Nebraska Department of Revenue |
| Clatonia | | 6% | Nebraska Department of Revenue |
| Clay Center | | 7% | Nebraska Department of Revenue |
| Clearwater | | 7% | Nebraska Department of Revenue |
| Coleridge | | 6.5% | Nebraska Department of Revenue |
| Columbus | | 7% | Nebraska Department of Revenue |
| Cordova | | 6.5% | Nebraska Department of Revenue |
| Cortland | | 6.5% | Nebraska Department of Revenue |
| Cozad | | 7% | Nebraska Department of Revenue |
| Crawford | | 7% | Nebraska Department of Revenue |
| Creighton | | 6.5% | Nebraska Department of Revenue |
| Crete | | 7.5% | Nebraska Department of Revenue |
| Crofton | | 7% | Nebraska Department of Revenue |
| Curtis | | 7% | Nebraska Department of Revenue |
| Dakota City | | 6.5% | Nebraska Department of Revenue |
| Dannebrog | | 6.5% | Nebraska Department of Revenue |
| Davey | | 7% | Nebraska Department of Revenue |
| David City | | 7.5% | Nebraska Department of Revenue |
| Daykin | | 6.5% | Nebraska Department of Revenue |
| DeWeese | | 6.5% | Nebraska Department of Revenue |
| DeWitt | | 6.5% | Nebraska Department of Revenue |
| Decatur | | 7.5% | Nebraska Department of Revenue |
| Deshler | | 6.5% | Nebraska Department of Revenue |
| Diller | | 6.5% | Nebraska Department of Revenue |
| Dodge | | 7% | Nebraska Department of Revenue |
| Doniphan | | 6.5% | Nebraska Department of Revenue |
| Dorchester | | 7% | Nebraska Department of Revenue |
| Douglas | | 7% | Nebraska Department of Revenue |
| Duncan | | 7% | Nebraska Department of Revenue |
| Eagle | | 6.5% | Nebraska Department of Revenue |
| Edgar | | 6.5% | Nebraska Department of Revenue |
| Edison | | 6.5% | Nebraska Department of Revenue |
| Elgin | | 6.5% | Nebraska Department of Revenue |
| Elm Creek | | 7% | Nebraska Department of Revenue |
| Elmwood | | 7% | Nebraska Department of Revenue |
| Elwood | | 6.5% | Nebraska Department of Revenue |
| Emerson | | 7% | Nebraska Department of Revenue |
| Eustis | | 7% | Nebraska Department of Revenue |
| Ewing | | 7% | Nebraska Department of Revenue |
| Exeter | | 7% | Nebraska Department of Revenue |
| Fairbury | | 7.5% | Nebraska Department of Revenue |
| Fairfield | | 7% | Nebraska Department of Revenue |
| Falls City | | 7.5% | Nebraska Department of Revenue |
| Farnam | | 6.5% | Nebraska Department of Revenue |
| Filley | | 6.5% | Nebraska Department of Revenue |
| Fordyce | | 6.5% | Nebraska Department of Revenue |
| Fort Calhoun | | 7% | Nebraska Department of Revenue |
| Franklin | | 6.5% | Nebraska Department of Revenue |
| Fremont | | 7% | Nebraska Department of Revenue |
| Friend | | 7.5% | Nebraska Department of Revenue |
| Fullerton | | 7.5% | Nebraska Department of Revenue |
| Geneva | | 7.5% | Nebraska Department of Revenue |
| Genoa | | 7.5% | Nebraska Department of Revenue |
| Gering | | 7.5% | Nebraska Department of Revenue |
| Gibbon | | 7% | Nebraska Department of Revenue |
| Gordon | | 7% | Nebraska Department of Revenue |
| Gothenburg | | 7% | Nebraska Department of Revenue |
| Grafton | | 7% | Nebraska Department of Revenue |
| Grand Island | | 7.5% | Nebraska Department of Revenue |
| Grant | | 6.5% | Nebraska Department of Revenue |
| Greeley | | 7% | Nebraska Department of Revenue |
| Greenwood | | 6.5% | Nebraska Department of Revenue |
| Gresham | | 7% | Nebraska Department of Revenue |
| Gretna | | 7.5% | Nebraska Department of Revenue |
| Guide Rock | | 7% | Nebraska Department of Revenue |
| Hallam | | 6.5% | Nebraska Department of Revenue |
| Halsey | | 6% | Nebraska Department of Revenue |
| Harrison | | 7% | Nebraska Department of Revenue |
| Hartington | | 7% | Nebraska Department of Revenue |
| Harvard | | 6.5% | Nebraska Department of Revenue |
| Hastings | | 7% | Nebraska Department of Revenue |
| Hay Springs | | 6.5% | Nebraska Department of Revenue |
| Hebron | | 7% | Nebraska Department of Revenue |
| Hemingford | | 7% | Nebraska Department of Revenue |
| Henderson | | 7% | Nebraska Department of Revenue |
| Hickman | | 7% | Nebraska Department of Revenue |
| Hildreth | | 6.5% | Nebraska Department of Revenue |
| Holdrege | | 7% | Nebraska Department of Revenue |
| Hooper | | 6.5% | Nebraska Department of Revenue |
| Howells | | 7% | Nebraska Department of Revenue |
| Hubbard | | 7% | Nebraska Department of Revenue |
| Hubbell | | 6.5% | Nebraska Department of Revenue |
| Humboldt | | 7% | Nebraska Department of Revenue |
| Humphrey | | 7.5% | Nebraska Department of Revenue |
| Hyannis | | 6.5% | Nebraska Department of Revenue |
| Imperial | | 6.5% | Nebraska Department of Revenue |
| Jackson | | 7% | Nebraska Department of Revenue |
| Jansen | | 6.5% | Nebraska Department of Revenue |
| Juniata | | 7% | Nebraska Department of Revenue |
| Kearney | | 7% | Nebraska Department of Revenue |
| Kenesaw | | 7% | Nebraska Department of Revenue |
| Kimball | | 6.5% | Nebraska Department of Revenue |
| LaVista | | 7.5% | Nebraska Department of Revenue |
| Laurel | | 6.5% | Nebraska Department of Revenue |
| Lawrence | | 6.5% | Nebraska Department of Revenue |
| Leigh | | 7% | Nebraska Department of Revenue |
| Lewellen | | 6.5% | Nebraska Department of Revenue |
| Lexington | | 7% | Nebraska Department of Revenue |
| Lincoln | | 7.25% | Nebraska Department of Revenue |
| Lindsay | | 7% | Nebraska Department of Revenue |
| Linwood | | 6.5% | Nebraska Department of Revenue |
| Loomis | | 6.5% | Nebraska Department of Revenue |
| Louisville | | 7% | Nebraska Department of Revenue |
| Loup City | | 7.5% | Nebraska Department of Revenue |
| Lyons | | 7.5% | Nebraska Department of Revenue |
| Madison | | 7% | Nebraska Department of Revenue |
| Malcolm | | 6.5% | Nebraska Department of Revenue |
| Manley | | 6% | Nebraska Department of Revenue |
| Marquette | | 7% | Nebraska Department of Revenue |
| Maywood | | 7% | Nebraska Department of Revenue |
| McCook | | 7.5% | Nebraska Department of Revenue |
| McCool Junction | | 7% | Nebraska Department of Revenue |
| Meadow Grove | | 7% | Nebraska Department of Revenue |
| Milford | | 6.5% | Nebraska Department of Revenue |
| Milligan | | 7% | Nebraska Department of Revenue |
| Minatare | | 6.5% | Nebraska Department of Revenue |
| Minden | | 7.5% | Nebraska Department of Revenue |
| Mitchell | | 7% | Nebraska Department of Revenue |
| Monroe | | 7% | Nebraska Department of Revenue |
| Morrill | | 6.5% | Nebraska Department of Revenue |
| Mullen | | 7.5% | Nebraska Department of Revenue |
| Murray | | 6.5% | Nebraska Department of Revenue |
| Nebraska City | | 7% | Nebraska Department of Revenue |
| Nehawka | | 6.5% | Nebraska Department of Revenue |
| Neligh | | 6.5% | Nebraska Department of Revenue |
| Nelson | | 7% | Nebraska Department of Revenue |
| Newman Grove | | 7% | Nebraska Department of Revenue |
| Niobrara | | 6.5% | Nebraska Department of Revenue |
| Norfolk | | 7.5% | Nebraska Department of Revenue |
| North Bend | | 7% | Nebraska Department of Revenue |
| North Platte | | 7.5% | Nebraska Department of Revenue |
| O'Neill | | 7% | Nebraska Department of Revenue |
| Oakland | | 7% | Nebraska Department of Revenue |
| Oconto | | 6.5% | Nebraska Department of Revenue |
| Odell | | 6.5% | Nebraska Department of Revenue |
| Ogallala | | 7% | Nebraska Department of Revenue |
| Omaha | | 7% | Nebraska Department of Revenue |
| Orchard | | 7% | Nebraska Department of Revenue |
| Ord | | 7% | Nebraska Department of Revenue |
| Osceola | | 7% | Nebraska Department of Revenue |
| Oshkosh | | 7.5% | Nebraska Department of Revenue |
| Osmond | | 7% | Nebraska Department of Revenue |
| Oxford | | 7% | Nebraska Department of Revenue |
| Palmer | | 7% | Nebraska Department of Revenue |
| Palmyra | | 6.5% | Nebraska Department of Revenue |
| Papillion | | 7.5% | Nebraska Department of Revenue |
| Pawnee City | | 7.5% | Nebraska Department of Revenue |
| Paxton | | 7.5% | Nebraska Department of Revenue |
| Pender | | 7% | Nebraska Department of Revenue |
| Peru | | 6.5% | Nebraska Department of Revenue |
| Petersburg | | 6.5% | Nebraska Department of Revenue |
| Pierce | | 6.5% | Nebraska Department of Revenue |
| Pilger | | 7% | Nebraska Department of Revenue |
| Plainview | | 7% | Nebraska Department of Revenue |
| Platte Center | | 7% | Nebraska Department of Revenue |
| Plattsmouth | | 7% | Nebraska Department of Revenue |
| Pleasanton | | 6.5% | Nebraska Department of Revenue |
| Plymouth | | 7% | Nebraska Department of Revenue |
| Ponca | | 7% | Nebraska Department of Revenue |
| Ralston | | 7% | Nebraska Department of Revenue |
| Randolph | | 7% | Nebraska Department of Revenue |
| Ravenna | | 7% | Nebraska Department of Revenue |
| Red Cloud | | 7% | Nebraska Department of Revenue |
| Republican City | | 6.5% | Nebraska Department of Revenue |
| Rising City | | 6.5% | Nebraska Department of Revenue |
| Roca | | 7% | Nebraska Department of Revenue |
| Rulo | | 6.5% | Nebraska Department of Revenue |
| Rushville | | 7% | Nebraska Department of Revenue |
| Sargent | | 7.5% | Nebraska Department of Revenue |
| Schuyler | | 7% | Nebraska Department of Revenue |
| Scottsbluff | | 7% | Nebraska Department of Revenue |
| Scribner | | 7% | Nebraska Department of Revenue |
| Seward | | 7.5% | Nebraska Department of Revenue |
| Shelby | | 7% | Nebraska Department of Revenue |
| Shickley | | 6.5% | Nebraska Department of Revenue |
| Sidney | | 7.5% | Nebraska Department of Revenue |
| Silver Creek | | 6.5% | Nebraska Department of Revenue |
| South Sioux City | | 7% | Nebraska Department of Revenue |
| Spalding | | 7% | Nebraska Department of Revenue |
| Spencer | | 6.5% | Nebraska Department of Revenue |
| Springfield | | 7% | Nebraska Department of Revenue |
| Springview | | 6.5% | Nebraska Department of Revenue |
| St. Edward | | 7% | Nebraska Department of Revenue |
| St. Paul | | 7% | Nebraska Department of Revenue |
| Stanton | | 7% | Nebraska Department of Revenue |
| Sterling | | 6.5% | Nebraska Department of Revenue |
| Stromsburg | | 7% | Nebraska Department of Revenue |
| Stuart | | 7% | Nebraska Department of Revenue |
| Superior | | 7% | Nebraska Department of Revenue |
| Sutherland | | 7% | Nebraska Department of Revenue |
| Sutton | | 7% | Nebraska Department of Revenue |
| Syracuse | | 6.5% | Nebraska Department of Revenue |
| Tecumseh | | 7% | Nebraska Department of Revenue |
| Tekamah | | 7.5% | Nebraska Department of Revenue |
| Terrytown | | 6.5% | Nebraska Department of Revenue |
| Thedford | | 6.5% | Nebraska Department of Revenue |
| Tilden | | 7% | Nebraska Department of Revenue |
| Trenton | | 7% | Nebraska Department of Revenue |
| Uehling | | 6.5% | Nebraska Department of Revenue |
| Unadilla | | 7% | Nebraska Department of Revenue |
| Upland | | 7% | Nebraska Department of Revenue |
| Utica | | 7% | Nebraska Department of Revenue |
| Valentine | | 7% | Nebraska Department of Revenue |
| Valley | | 7% | Nebraska Department of Revenue |
| Verdigre | | 7% | Nebraska Department of Revenue |
| Wahoo | | 7.5% | Nebraska Department of Revenue |
| Wakefield | | 6.5% | Nebraska Department of Revenue |
| Waterloo | | 7.5% | Nebraska Department of Revenue |
| Wauneta | | 6.5% | Nebraska Department of Revenue |
| Wausa | | 6.5% | Nebraska Department of Revenue |
| Waverly | | 7% | Nebraska Department of Revenue |
| Wayne | | 7% | Nebraska Department of Revenue |
| Weeping Water | | 7% | Nebraska Department of Revenue |
| West Point | | 7.5% | Nebraska Department of Revenue |
| Wilber | | 7% | Nebraska Department of Revenue |
| Wisner | | 7.5% | Nebraska Department of Revenue |
| Wood River | | 7% | Nebraska Department of Revenue |
| Wymore | | 7% | Nebraska Department of Revenue |
| Wynot | | 7% | Nebraska Department of Revenue |
| York | | 7.5% | Nebraska Department of Revenue |