CHAPTER 111:  OCCUPATION TAXES
Section
   111.01   Amounts of occupational tax
   111.02   Fire insurance companies; collection
   111.03   Collection
   111.04   Receipt; certificate; display of certificate
   111.05   Failure to pay; collection of delinquent taxes; interest on delinquent taxes
§ 111.01  AMOUNTS OF OCCUPATIONAL TAX.
   For the purpose of raising revenue, an occupation tax is hereby levied, on the following business within the limits of the city, as follows.
Alcoholic liquor distributors (except beer and wine)(whose home office is in the city)(per year)
$750
Beer and wine distributor (whose home office is in the city)(per year)
$200
Billiard and pool halls (first table)(per year)
$50
   (each additional table)(per year)
$25
Bowling alleys (per lane)(per year)
$15
Class A retailer of on-sale beer only (per year)
$100
Class B retailer of off-sale beer only (per year)
$100
Class C retailer of alcoholic liquors for on-sale and off-sale (per year)
$300
Class D retailer of alcoholic liquors, including beer off-sale (per year)
$200
Class I alcoholic liquor for consumption on the premises
$250
Electricians (original licensing)(per year)
$25
   (renewal license)(per year)
$25
Fire insurance companies (per year)
$5
Gas fitters (original licensing)(per year)
$10
   (renewal license)(per year)
$10
Hawkers and peddlers (per day)
$3
Heating, ventilation, air conditioning (HVAC) (original licensing)(per year)
$25
Manufacturer of alcohol and spirits (per year)
$2,000
Manufacturer of beer (per year)
$200
Manufacturer of wine (per year)
$500
Music boxes and juke boxes
$10
Nonbeverage use: (per year)
   Class 1
$5
   Class 2
$25
   Class 3
$50
   Class 4
$100
   Class 5
$250
   Class 6
$250
Plumbers (original licensing)(per year)
$25
   (renewal license)(per year)
$25
Railroad company (per year)
$25
Skill games, such as whiffle board, baffle board, or similar games, whether automatically operated or not for hire; profit or gain by means of plunger addressed to balls, bullets or marbles on a board or table equipped pins, posts, pockets, tract or slots, where element of skill predominates over the element of chance, to include all pin ball machines of any sort, and all similar devices, not to be used for gambling under any circumstances, per game, per board or per table, (including coin operated pool table and shuffle board)(including all coin operated video game machines), (per year)
$35
Telephone company (per year)
$100
 
(Prior Code, § 10-601)  (Ord. 1-05, passed 1-10-2005; Ord. 10-07, passed 7-23-2007)
Statutory reference:
   Related provisions, see Neb. RS 17-525
§ 111.02  FIRE INSURANCE COMPANIES; COLLECTION.
   (A)   All revenue realized from the occupation tax upon fire insurance companies doing business in the city shall be applied to the use, support and benefit of the City Fire Department.
   (B)   The City Clerk shall collect, with diligence, the occupation tax upon fire insurance companies doing business in the city and shall, upon the receipt of the tax, pay over the proceeds thereof to the City Treasurer, who shall credit the same to the Special Occupation Tax Fund for benefit of the City Fire Department.
   (C)   Upon proper claim filed by the City Fire Chief and allowed by the City Council, the City Treasurer shall pay over the proceeds of the tax in the Fund from time to time for the use of the City Fire Department.
(Prior Code, § 10-602)
Statutory reference:
   Related provisions, see Neb. RS 35-106
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