With the recent annexation of Elkhorn, Nebraska into Omaha, Nebraska, a change in reporting the Elkhorn 1.5% city (local option) sales and use tax is necessary. The entire city of Elkhorn is now officially annexed into Omaha, effective March 1, 2007. Since both Elkhorn and Omaha have the same city sales and use tax rate of 1.5%, the only change is in the city to which such tax is reported.

Starting with the March, 2007, sales and use tax return, any city sales and use tax that otherwise would have been reported to Elkhorn should now be reported to Omaha. While the actual Nebraska Schedule I - Local Sales and Use Tax, Form 10, will continue to have Elkhorn printed on it for a period of time, a change will be made to the version of the Schedule I that the Department pre-populates with the specific city names that have reported city sales and/or use tax amounts over the last year. For tax months March through June, 2007, this pre-populated version of the Schedule I will continue to print Elkhorn; however, in place of printing the "Code" and "Rate" information, the message "REPORT TO OMAHA" is being printed in this space for those filers who have reported sales or use tax to Elkhorn. Effective for tax month July, 2007, Elkhorn will no longer be printed on both the actual Nebraska Schedule I - Local Sales and Use Tax, Form 10 or the pre-populated version of the Schedule I. The "Code" for Elkhorn was 31-166 and for Omaha is 1-365.

This information is also applicable for all quarterly and annual 2007 sales and use tax returns, even though this covers tax periods prior to March, 2007.

Additionally, this same information applies to the Nebraska and Local Consumer's Use Tax Return, Form 2. Any city use tax which otherwise would have been reported to Elkhorn should now be reported to Omaha.

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