Neb. Rev. Stat. § 18-1205: Neb. Rev. Stat. § 18-1205

When a city or village has voted as required by section 18-1203 to establish and maintain a vocal, instrumental, or amusement organization, there shall thereafter be included in the annual estimate of expenses of such city or village a levy of not to exceed two and one-tenth cents or three and five-tenths cents on each one hundred dollars, as the case may be, upon the taxable value of the taxable property of such city or village for each year for such purpose. The levy so made shall be included in the appropriation ordinance.