---
type: "Bill"
title: "Require cities and villages to provide annual reports relating to occupation taxes as prescribed"
description: "Require cities and villages to provide annual reports relating to occupation taxes as prescribed"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 445"
citation: "Nebraska LB 445 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McDonnell"]
version_count: 3
action_count: 25
vote_count: 4
first_action: "2019-01-18"
last_action: "2019-05-01"
source: "openstates"
source_identifier: "ocd-bill/0891eeeb-1e5c-4f45-a098-e7806882a221"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "deaa2ccd31154830cfda735ed42df7a496bc14699229547272927638ac19cc6e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ne"]
---

# Nebraska LB 445 (106) — Require cities and villages to provide annual reports relating to occupation taxes as prescribed

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB445.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB445.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB445.pdf)

## Votes

- Passed on Final Reading 42-0-7 — **42–0** (pass) · legislature
- Urban Affairs AM520 adopted — **33–0** (fail) · legislature
- Advanced to Enrollment and Review Initial — **35–0** (pass) · legislature
- McDonnell AM641 adopted — **37–0** (fail) · legislature

## Sponsors

- McDonnell — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-05-01** Approved by Governor on May 01, 2019 `executive-signature`
- **2019-04-30** Wayne explanation of vote
- **2019-04-30** M. Hansen explanation of vote
- **2019-04-29** Presented to Governor on April 29, 2019 `executive-receipt`
- **2019-04-29** President/Speaker signed `passage`
- **2019-04-29** Passed on Final Reading 42-0-7 `passage`
- **2019-04-24** Placed on Final Reading `reading-3`
- **2019-04-23** Advanced to Enrollment and Review for Engrossment
- **2019-04-23** Enrollment and Review ER68 adopted
- **2019-04-09** Enrollment and Review ER68 filed `filing`
- **2019-04-09** Placed on Select File with ER68 `filing`
- **2019-04-08** Advanced to Enrollment and Review Initial
- **2019-04-08** McDonnell AM641 adopted
- **2019-04-08** Urban Affairs AM520 adopted
- **2019-03-20** Speaker priority bill
- **2019-03-07** McDonnell AM641 filed `filing`
- **2019-03-04** Urban Affairs AM520 filed `filing`
- **2019-03-04** Placed on General File with AM520 `filing`
- **2019-02-27** Lowe name added
- **2019-02-14** Geist name added
- **2019-02-07** Brewer name added
- **2019-02-04** Erdman name added
- **2019-01-25** Notice of hearing for February 26, 2019
- **2019-01-23** Referred to Urban Affairs Committee `referral-committee`
- **2019-01-18** Date of introduction `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0891eeeb-1e5c-4f45-a098-e7806882a221`. Confidence: reported (aggregated from official Nebraska legislature records).