§ 113.01  LICENSE AND OCCUPATION TAX CERTIFICATE.
   In accordance with the statutes of the State of Nebraska, including Neb. RS 17-525 and 81-2101 through 81-2145, no person shall wire for or install electrical wiring, apparatus or equipment unless licensed to do so by the State Electrical Board and until an occupation tax certificate has been obtained; provided, that an owner may do so at his or her personal primary single-family residence without a license or tax certificate.
(1998 Code, § 10-401)