(A) There is hereby imposed an occupation tax fee upon the issuance of a special designated permit for consumption of alcoholic liquors as described in the Master Fee Schedule. Said sum shall be collected by the city clerk and credited to the general fund of the city.
(B) Before delivery of the special designated permit to the permittee, the city clerk shall collect and receipt payment of the fee herein imposed.
(Ord. 2487, §§ 1, 2, passed 11-9-1987; Ord. 3494, § 2, passed 3-9-2009)
Editor’s note:
Nonamendatory Ord. 2487, §§ 1 and 2, adopted November 9, 1987, has been codified herein as § 4-40 at the editor’s discretion.
Statutory reference:
Authority to levy occupation taxes, see Neb. RS 1943, § 16-205