For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
   (A)   Alcoholic beverages: all retailers of alcoholic liquors, including beer and wine, for consumption on or off premises, except non-profit corporations, which hold a Restricted Class C or Class H license, shall pay an annual fee of two times the amount of the license fee required to be paid to obtain or renew such license.
(Prior Code, § 10-301)
   (B)   Conducting games of change and/or lotteries.
(Ord. 450, passed 10-22-1990)
Statutory reference:
   Related provisions, see Neb. RS 17-525