| CITY NAME | LOCAL RATE | FROM DATE | TO DATE | CITY NAME | LOCAL RATE | FROM DATE | TO DATE | |
| Ainsworth | 1.50% | 01/01/2013 | 12/31/2013 | Juniata | 1.00% | 01/01/2013 | 12/31/2013 | |
| Albion | 1.50% | 01/01/2013 | 12/31/2013 | Kearney | 1.50% | 01/01/2013 | 12/31/2013 | |
| Alliance | 1.50% | 01/01/2013 | 12/31/2013 | Kimball | 1.50% | 01/01/2013 | 12/31/2013 | |
| Alma | 1.50% | 01/01/2013 | 03/31/2013 | LaVista | 1.50% | 01/01/2013 | 12/31/2013 | |
| Alma | 2.00% | 04/01/2013 | 12/31/2013 | Lewellen | 1.00% | 01/01/2013 | 12/31/2013 | |
| Arapahoe | 1.00% | 01/01/2013 | 12/31/2013 | Lexington | 1.50% | 01/01/2013 | 12/31/2013 | |
| Arcadia | 1.00% | 01/01/2013 | 12/31/2013 | Lincoln | 1.50% | 01/01/2013 | 12/31/2013 | |
| Arlington | 1.50% | 04/01/2013 | 12/31/2013 | Linwood | 1.00% | 01/01/2013 | 12/31/2013 | |
| Arnold | 1.00% | 01/01/2013 | 12/31/2013 | Loomis | 1.00% | 01/01/2013 | 12/31/2013 | |
| Ashland | 1.50% | 01/01/2013 | 12/31/2013 | Louisville | 1.50% | 01/01/2013 | 12/31/2013 | |
| Atkinson | 1.00% | 01/01/2013 | 12/31/2013 | Loup City | 1.50% | 01/01/2013 | 12/31/2013 | |
| Auburn | 1.00% | 01/01/2013 | 12/31/2013 | Lyons | 1.50% | 01/01/2013 | 12/31/2013 | |
| Bancroft | 1.00% | 01/01/2013 | 12/31/2013 | Madison | 1.50% | 01/01/2013 | 12/31/2013 | |
| Bassett | 1.00% | 01/01/2013 | 12/31/2013 | Malcolm | 1.00% | 01/01/2013 | 12/31/2013 | |
| Bayard | 1.00% | 01/01/2013 | 12/31/2013 | Marquette | 1.50% | 01/01/2013 | 12/31/2013 | |
| Beatrice | 1.50% | 01/01/2013 | 12/31/2013 | Maywood | 1.50% | 01/01/2013 | 12/31/2013 | |
| Beaver City | 1.00% | 01/01/2013 | 12/31/2013 | McCook | 1.50% | 01/01/2013 | 12/31/2013 | |
| Beemer | 1.50% | 01/01/2013 | 12/31/2013 | McCool Junction | 1.50% | 01/01/2013 | 12/31/2013 | |
| Bellevue | 1.50% | 01/01/2013 | 12/31/2013 | Milford | 1.00% | 01/01/2013 | 12/31/2013 | |
| Benkelman | 1.50% | 01/01/2013 | 12/31/2013 | Minden | 1.00% | 01/01/2013 | 12/31/2013 | |
| Bennet | 1.00% | 01/01/2013 | 12/31/2013 | Mitchell | 1.50% | 01/01/2013 | 12/31/2013 | |
| Bennington | 1.00% | 01/01/2013 | 03/31/2013 | Monroe | 1.50% | 01/01/2013 | 12/31/2013 | |
| Bennington | 1.50% | 04/01/2013 | 12/31/2013 | Morrill | 1.00% | 01/01/2013 | 12/31/2013 | |
| Bertrand | 1.00% | 01/01/2013 | 12/31/2013 | Mullen | 1.00% | 01/01/2013 | 12/31/2013 | |
| Big Springs | 1.00% | 01/01/2013 | 12/31/2013 | Murray | 1.00% | 04/01/2013 | 12/31/2013 | |
| Blair | 1.50% | 01/01/2013 | 12/31/2013 | Nebraska City | 1.50% | 01/01/2013 | 12/31/2013 | |
| Bloomfield | 1.00% | 01/01/2013 | 12/31/2013 | Neligh | 1.00% | 01/01/2013 | 12/31/2013 | |
| Blue Hill | 1.00% | 01/01/2013 | 12/31/2013 | Nelson | 1.00% | 01/01/2013 | 12/31/2013 | |
| Brainard | 1.00% | 01/01/2013 | 12/31/2013 | Newman Grove | 1.50% | 01/01/2013 | 12/31/2013 | |
| Bridgeport | 1.00% | 01/01/2013 | 12/31/2013 | Niobrara | 1.00% | 01/01/2013 | 12/31/2013 | |
| Broken Bow | 1.50% | 01/01/2013 | 12/31/2013 | Norfolk | 1.50% | 01/01/2013 | 12/31/2013 | |
| Brownville | 1.00% | 01/01/2013 | 12/31/2013 | North Bend | 1.50% | 01/01/2013 | 12/31/2013 | |
| Burwell | 1.00% | 01/01/2013 | 12/31/2013 | North Platte | 1.50% | 01/01/2013 | 12/31/2013 | |
| Cairo | 1.00% | 04/01/2013 | 12/31/2013 | Oakland | 1.00% | 01/01/2013 | 12/31/2013 | |
| Cambridge | 1.50% | 01/01/2013 | 12/31/2013 | Oconto | 1.00% | 01/01/2013 | 12/31/2013 | |
| Cedar Rapids | 1.00% | 01/01/2013 | 12/31/2013 | Odell | 1.00% | 01/01/2013 | 12/31/2013 | |
| Central City | 1.00% | 01/01/2013 | 12/31/2013 | Ogallala | 1.50% | 01/01/2013 | 12/31/2013 | |
| Ceresco | 1.50% | 01/01/2013 | 12/31/2013 | Omaha | 1.50% | 01/01/2013 | 12/31/2013 | |
| Chadron | 1.50% | 01/01/2013 | 12/31/2013 | O'Neill | 1.50% | 01/01/2013 | 12/31/2013 | |
| Chambers | 1.00% | 01/01/2013 | 12/31/2013 | Ord | 1.50% | 01/01/2013 | 12/31/2013 | |
| Chappell | 1.00% | 01/01/2013 | 12/31/2013 | Osceola | 1.50% | 01/01/2013 | 12/31/2013 | |
| Chester | 1.00% | 01/01/2013 | 12/31/2013 | Oshkosh | 1.50% | 01/01/2013 | 12/31/2013 | |
| Clarks | 1.00% | 01/01/2013 | 12/31/2013 | Osmond | 1.00% | 01/01/2013 | 12/31/2013 | |
| Clay Center | 1.00% | 01/01/2013 | 12/31/2013 | Oxford | 1.50% | 01/01/2013 | 12/31/2013 | |
| Clearwater | 1.50% | 01/01/2013 | 12/31/2013 | Palmyra | 1.00% | 01/01/2013 | 12/31/2013 | |
| Columbus | 1.50% | 01/01/2013 | 12/31/2013 | Papillion | 1.50% | 01/01/2013 | 12/31/2013 | |
| Cordova | 1.00% | 04/01/2013 | 12/31/2013 | Pawnee City | 1.50% | 01/01/2013 | 12/31/2013 | |
| Cortland | 1.00% | 01/01/2013 | 12/31/2013 | Paxton | 1.00% | 01/01/2013 | 12/31/2013 | |
| Cozad | 1.50% | 01/01/2013 | 12/31/2013 | Pender | 1.00% | 01/01/2013 | 12/31/2013 | |
| Crawford | 1.50% | 01/01/2013 | 12/31/2013 | Peru | 1.00% | 01/01/2013 | 12/31/2013 | |
| Creighton | 1.00% | 01/01/2013 | 12/31/2013 | Petersburg | 1.00% | 01/01/2013 | 12/31/2013 | |
| Crete | 1.50% | 01/01/2013 | 12/31/2013 | Pierce | 1.00% | 01/01/2013 | 12/31/2013 | |
| Crofton | 1.00% | 01/01/2013 | 12/31/2013 | Plainview | 1.50% | 01/01/2013 | 12/31/2013 | |
| Curtis | 1.00% | 01/01/2013 | 12/31/2013 | Platte Center | 1.50% | 07/01/2013 | 12/31/2013 | |
| Dakota County | 0.50% | 01/01/2013 | 12/31/2013 | Plattsmouth | 1.50% | 01/01/2013 | 12/31/2013 | |
| Dannebrog | 1.00% | 01/01/2013 | 12/31/2013 | Plymouth | 1.50% | 01/01/2013 | 12/31/2013 | |
| David City | 1.50% | 01/01/2013 | 12/31/2013 | Ponca | 1.50% | 01/01/2013 | 12/31/2013 | |
| Daykin | 1.00% | 01/01/2013 | 12/31/2013 | Ralston | 1.50% | 01/01/2013 | 12/31/2013 | |
| DeWeese | 1.00% | 01/01/2013 | 12/31/2013 | Randolph | 1.00% | 01/01/2013 | 12/31/2013 | |
| Diller | 1.00% | 01/01/2013 | 12/31/2013 | Ravenna | 1.50% | 01/01/2013 | 12/31/2013 | |
| Dodge | 1.00% | 01/01/2013 | 12/31/2013 | Red Cloud | 1.50% | 01/01/2013 | 12/31/2013 | |
| Doniphan | 1.00% | 01/01/2013 | 12/31/2013 | Republican City | 1.00% | 01/01/2013 | 12/31/2013 | |
| Douglas, City of | 1.50% | 01/01/2013 | 12/31/2013 | Rushville | 1.00% | 01/01/2013 | 12/31/2013 | |
| Duncan | 1.00% | 01/01/2013 | 12/31/2013 | Sargent | 1.00% | 01/01/2013 | 03/31/2013 | |
| Eagle | 1.00% | 01/01/2013 | 12/31/2013 | Sargent | 1.50% | 04/01/2013 | 12/31/2013 | |
| Edgar | 1.00% | 01/01/2013 | 12/31/2013 | Schuyler | 1.50% | 01/01/2013 | 12/31/2013 | |
| Elgin | 1.00% | 01/01/2013 | 12/31/2013 | Scottsbluff | 1.50% | 01/01/2013 | 12/31/2013 | |
| Elm Creek | 1.00% | 01/01/2013 | 12/31/2013 | Scribner | 1.50% | 01/01/2013 | 12/31/2013 | |
| Elmwood | 0.50% | 01/01/2013 | 12/31/2013 | Seward | 1.00% | 01/01/2013 | 12/31/2013 | |
| Eustis | 1.00% | 01/01/2013 | 12/31/2013 | Shelton | 1.00% | 01/01/2013 | 12/31/2013 | |
| Exeter | 1.50% | 01/01/2013 | 12/31/2013 | Sidney | 1.50% | 01/01/2013 | 06/30/2013 | |
| Fairbury | 1.50% | 01/01/2013 | 12/31/2013 | Sidney | 2.00% | 07/01/2013 | 12/31/2013 | |
| Falls City | 1.50% | 01/01/2013 | 12/31/2013 | Silver Creek | 1.00% | 01/01/2013 | 12/31/2013 | |
| Farnam | 1.00% | 01/01/2013 | 12/31/2013 | South Sioux City | 1.50% | 01/01/2013 | 12/31/2013 | |
| Franklin | 1.00% | 04/01/2013 | 12/31/2013 | Spencer | 1.00% | 01/01/2013 | 12/31/2013 | |
| Fremont | 1.50% | 01/01/2013 | 12/31/2013 | Springfield | 1.50% | 01/01/2013 | 12/31/2013 | |
| Friend | 1.00% | 01/01/2013 | 12/31/2013 | Springview | 1.00% | 01/01/2013 | 12/31/2013 | |
| Fullerton | 1.50% | 01/01/2013 | 12/31/2013 | St. Edward | 1.00% | 01/01/2013 | 12/31/2013 | |
| Geneva | 1.50% | 01/01/2013 | 12/31/2013 | St. Paul | 1.00% | 01/01/2013 | 12/31/2013 | |
| Genoa | 1.50% | 01/01/2013 | 12/31/2013 | Sterling | 1.00% | 01/01/2013 | 12/31/2013 | |
| Gering | 1.50% | 01/01/2013 | 12/31/2013 | Stromsburg | 1.50% | 01/01/2013 | 12/31/2013 | |
| Gibbon | 1.00% | 01/01/2013 | 12/31/2013 | Stuart | 1.00% | 01/01/2013 | 12/31/2013 | |
| Gordon | 1.00% | 01/01/2013 | 12/31/2013 | Superior | 1.00% | 01/01/2013 | 12/31/2013 | |
| Gothenburg | 1.50% | 01/01/2013 | 12/31/2013 | Sutton | 1.50% | 01/01/2013 | 12/31/2013 | |
| Grand Island | 1.50% | 01/01/2013 | 12/31/2013 | Syracuse | 1.00% | 01/01/2013 | 12/31/2013 | |
| Grant | 1.00% | 01/01/2013 | 12/31/2013 | Tecumseh | 1.50% | 01/01/2013 | 12/31/2013 | |
| Greenwood | 1.00% | 01/01/2013 | 12/31/2013 | Tekamah | 1.50% | 01/01/2013 | 12/31/2013 | |
| Gresham | 1.50% | 01/01/2013 | 12/31/2013 | Terrytown | 1.00% | 01/01/2013 | 12/31/2013 | |
| Gretna | 1.50% | 01/01/2013 | 12/31/2013 | Tilden | 1.50% | 01/01/2013 | 12/31/2013 | |
| Guide Rock | 1.00% | 01/01/2013 | 12/31/2013 | Uehling | 1.00% | 01/01/2013 | 12/31/2013 | |
| Harrison | 1.00% | 01/01/2013 | 12/31/2013 | Valentine | 1.50% | 01/01/2013 | 12/31/2013 | |
| Hartington | 1.00% | 01/01/2013 | 12/31/2013 | Valley | 1.50% | 01/01/2013 | 12/31/2013 | |
| Harvard | 1.00% | 01/01/2013 | 12/31/2013 | Verdigre | 1.00% | 01/01/2013 | 03/31/2013 | |
| Hastings | 1.50% | 01/01/2013 | 12/31/2013 | Verdigre | 1.50% | 04/01/2013 | 12/31/2013 | |
| Hay Springs | 1.00% | 01/01/2013 | 12/31/2013 | Wahoo | 1.50% | 01/01/2013 | 12/31/2013 | |
| Hebron | 1.00% | 01/01/2013 | 12/31/2013 | Wakefield | 1.00% | 01/01/2013 | 12/31/2013 | |
| Hemingford | 1.50% | 01/01/2013 | 12/31/2013 | Waterloo | 1.50% | 01/01/2013 | 03/31/2013 | |
| Henderson | 1.50% | 01/01/2013 | 12/31/2013 | Waterloo | 2.00% | 04/01/2013 | 12/31/2013 | |
| Hildreth | 1.00% | 01/01/2013 | 12/31/2013 | Wausa | 1.00% | 01/01/2013 | 12/31/2013 | |
| Holdrege | 1.50% | 01/01/2013 | 12/31/2013 | Waverly | 1.00% | 01/01/2013 | 12/31/2013 | |
| Hooper | 1.00% | 01/01/2013 | 12/31/2013 | Wayne | 1.00% | 01/01/2013 | 12/31/2013 | |
| Howells | 1.00% | 01/01/2013 | 12/31/2013 | Weeping Water | 1.00% | 01/01/2013 | 12/31/2013 | |
| Hubbell | 1.00% | 01/01/2013 | 12/31/2013 | West Point | 1.50% | 01/01/2013 | 12/31/2013 | |
| Humphrey | 1.50% | 01/01/2013 | 12/31/2013 | Wilber | 1.00% | 01/01/2013 | 12/31/2013 | |
| Hyannis | 1.00% | 01/01/2013 | 12/31/2013 | Wisner | 1.50% | 01/01/2013 | 12/31/2013 | |
| Imperial | 1.00% | 01/01/2013 | 12/31/2013 | Wymore | 1.50% | 01/01/2013 | 12/31/2013 | |
| Jackson | 1.50% | 01/01/2013 | 12/31/2013 | York | 1.50% | 01/01/2013 | 12/31/2013 | |
| Jansen | 1.00% | 01/01/2013 | 12/31/2013 |