(A) Unless specifically provided otherwise, all occupation taxes shall be due and payable as follows.
(1) Daily occupation taxes shall be due and payable daily.
(2) Annual occupation taxes shall be due and payable on May 1 each year.
(3) Occupation taxes on establishments holding liquor licenses shall be due and payable upon the date of issuance or renewal of the license.
(4) Telecommunications occupation taxes shall be due and payable on the last day of each month for the preceding month’s gross receipts.
(B) Upon the payment thereof by any person or persons to the City Clerk/Treasurer, the City Clerk/Treasurer shall issue a receipt, properly dated, and specifying the person paying the tax, and the amount paid. All receipts shall be issued in duplicate, with one copy provided to the taxpayer and one retained in the records of the city. The City Clerk/Treasurer shall keep an accurate account of all revenue received from such occupation taxes and the revenue so collected shall then be immediately deposited by the City Clerk/Treasurer into the General Fund.
(Prior Code, § 110.07) (Ord. 2008-2.2, passed 4-14-2008; Ord. 2009-11.1, passed 1-11-2010)
Statutory reference:
Similar provisions, see Neb. Rev. Stat. 17-525