(A) All occupation taxes shall be due, and payable on May 1 of each year, except in the event that the tax is levied daily, and upon the payment thereof by any person or persons to the City Clerk/Treasurer, the Clerk/Treasurer shall give a receipt, properly dated, and specifying the person paying the tax, and the amount paid; provided, occupation taxes collected from Class C liquor licensees shall be due and payable on November 1.
(B) The revenue collected shall then be immediately deposited into the General Fund by the City Clerk/Treasurer. The City Clerk/Treasurer shall keep an accurate account of all revenue turned over to him or her. All forms and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction.
(C) Any occupation taxes that may be due and owing from any business or vendor that have incurred the tax directly from an activity performed via booked space from the Community Center, or any other city entity, shall be collected by the Community Center or entity booking the space as a fee added to the cost of the booking fee for the space, and remitted to the City Clerk/Treasurer upon collection by the Community Center or other entity from which the space is being booked.
(Neb. RS 17-525) (1973 Code, § 10-403) (Ord. 450, passed 12-1-1977; Ord. 976, passed 7-15-2021)