Neb. Rev. Stat. § 17-964: Neb. Rev. Stat. § 17-964

The mayor and city council of cities of the second class and the chairperson and village board of trustees of villages shall have the power to levy a tax each year of not to exceed seven cents on each one hundred dollars upon the taxable value of all the taxable property in such cities or villages for the purpose of maintaining and operating a facility as provided in sections 17-961 to 17-966 . The city council or village board of trustees shall by ordinance determine and declare how the facility shall be managed.