ORDINANCE NO. 25-812 AN ORDINANCE TO AMEND CHAPTER 113: ENHANCED EMPLOYMENT ACT AREA; GENERAL RETAIL BUSINESS TAX OF THE MUNICIPAL CODE OF THE CITY OF FRIEND, NEBRASKA TO REPEAL THE SUNSET PROVISION; AND TO PROVIDE FOR A TIME WHEN THIS ORDINANCE SHALL TAKE EFFECT.WHEREAS, the Mayor and Council of the City of Friend, (the “City”), upon the recommendation of the Planning Commission of the City of Friend, Nebraska (the “Planning Commission”) adopted Resolution No. C15-02 in compliance with the Community Development Law, Chapter 18, Article 21, Reissue Revised Statutes of Nebraska; and WHEREAS, in Resolution No. 15-02, the City designated an Enhanced Employment Area and implemented a general business occupation tax upon the businesses and users of space with the Enhanced Employment Area, which was set to expire on or around December 31, 2025; and WHEREAS, the City, upon the recommendation of the Planning Commission have found the Enhanced Employment Area continues to require investment which will result in at least two new employees and new investment of at least one hundred twenty-five thousand dollars ($125,000); and WHEREAS, the City, upon the recommendation of the Planning Commission, finds continued collection of the general business occupation tax for investments within the Enhanced Employment Area is in the public interest. NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF FRIEND, NEBRASKA, AS FOLLOWS: Section 1. Chapter 113 Section 27 of the Municipal Code of the City of Friend, Nebraska is repealed. Section 2. This ordinance shall take full force and effect beginning on, and continuing thereafter, the date of its passage, approval, and publication or posting as required by law. PASSED AND ADOPTED this 7th day of October, 2025. Mayor ATTEST: Clerk FS — October 15, 2025 ZNEZ
