(A) For the purpose of raising revenue within the city, there is hereby levied an occupation tax upon designated businesses pertaining to the sale of alcoholic beverages conducted in the city as described in the Master Fee Schedule.
(B) All retail license fees received by the city treasurer shall inure to the school fund of the district lying wholly or partially within the corporate city limits of the city.
(C) All occupation taxes levied shall be paid to the city treasurer for the benefit of the general fund of the city, immediately upon issuance of a license under the Nebraska Liquor Control Act for such businesses.
(D) The city treasurer shall issue his or her receipt for such tax when paid, properly dated, specifying the person from whom paid and for what purpose. If such city treasurer is unable to collect such occupation tax when due, he or she shall immediately report such facts to the city attorney, who shall then proceed by civil suit in the name of the city to collect the amount due. This remedy shall not be exclusive of any other right of action but merely cumulative.
(1964 Code, § 3-5) (Ord. 2297, §§ 1, 2, passed 11-14-1983; Ord. 2524, § 1, passed 11-14-1988; Ord. 2644, § 1, passed 11-12-1991; Ord. 3494, § 1, passed 3-9-2009)
Statutory reference:
Authority to levy occupation taxes, see Neb. RS 1943, § 16-205