(A) Any person who shall refuse or neglect to pay the general license and occupation tax levied by this chapter, or who transacts any such business or engages in any such profession without having complied with the provisions of this chapter shall be guilty of a violation of this Code; provided, that whenever any of the businesses or occupations shall be conducted [by the agent of a corporation] or nonresident, such agent shall be subject to arrest and punishment under the provisions hereof, if his principal shall not have complied with the provisions hereof.
(B) Failure to pay the annual general license and occupation tax is hereby declared unlawful and conduct of business without such license shall be unlawful. Upon conviction of such violation the persons shall be punished by a fine not exceeding $100.00 according to law. Any person, partnership or corporation whose duty it is made by this chapter to pay any license tax and who shall fail to pay the same shall be liable to action for the recovery of the amount of such license tax; provided, such remedy by action shall not be deemed exclusive or concurrent with other remedies herein provided.
(Ord. 2175, §§ 13, 14, passed 10-26-1981)
Statutory reference:
Business improvement district occupation tax, see Neb. RS 1943, § 19-4031