(A) For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
Business | Tax |
Business | Tax |
Alcoholic beverages: | |
Beer distributor, per year | $25 |
Retailer of off-sale beer only, per year | 2 times the state license fee |
Retailer of alcoholic liquors, for on-sale and off-sale, per year | 2 times the state license fee |
Retailer of alcoholic liquors, including beer off-sale, per year | 2 times the state license fee |
Alcoholic liquors, for consumption on the premises | 2 times the state license fee |
Beer and wine only, for consumption on the premises of restaurants only | 2 times the state license fee |
Electricians, per year | $20 |
Farmers markets, per year | $25 |
Fire insurance companies, per year | $10 |
Gas fitters, per year | $10 |
General contractor | $20 |
HVAC repairperson/installer | $20 |
Plumbers, per year | $20 |
Roofers, per year | $25 |
Telephone companies, per year | $100 |
Tree trimmers | $10 |
Individual for-profit peddlers, door-to-door or stationary | $10 per day $25 per week $50 per year |
Group of for-profit peddlers, door-to-door or stationary | $50 per week $100 per year |
(B) For purposes of this section the following definition shall apply unless the context clearly indicates or requires a different meaning.
FARMERS MARKET. One or more individuals who collaborate in the formation of a public market at which farmers and other similarly situated agricultural produce vendors sell produce directly to consumers. The purpose of said organization is for the facilitation of personal connections that create mutual benefits for local farmers, shoppers, and the community. To be considered a FARMERS MARKET for purposes of this category, the individual or group must register as such at the time of the tax is paid, and in the case of a group, submit a list of all members of said group that comprise the vendors of said FARMERS MARKET.
(Neb. RS 17-525) (1973 Code, § 10-401) (Ord. 408, passed 12-5-1974; Ord. 475, passed 11-8-1979; Ord. 589, passed 10-8-1987; Ord. 891, passed 4-9-2015; Ord. 903, passed 4-12-2016) Penalty, see § 10.99