CHAPTER 113: OCCUPATION TAXES
Section
   113.01   Amounts
   113.02   Fire insurance companies
   113.03   Collection date
   113.04   Certificates
   113.05   Failure to pay
§ 113.01 AMOUNTS.
   (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
§ 113.02 FIRE INSURANCE COMPANIES.
   For the use, support, and maintenance of the City Fire Department, all revenue realized from the occupation tax on fire insurance companies shall be appropriated to the Fire Department Fund.
(Neb. RS 35-106) (1973 Code, § 10-402)
§ 113.03 COLLECTION DATE.
   (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)
§ 113.04 CERTIFICATES.
   The receipt issued after the payment of any occupation tax shall be the occupation tax certificate. The certificate shall specify the amount of the tax and the name of the person, and business that paid the tax. The occupation tax certificate shall then be displayed in a prominent place, or carried in such a way as to be easily accessible, while business is being conducted.
(Neb. RS 17-525) (1973 Code, § 10-404)
§ 113.05 FAILURE TO PAY.
   If any person, company, or corporation fails or neglects to pay the occupation taxes as provided herein on the day it becomes due and payable, the city shall then proceed by civil suit to collect the amount due. All delinquent taxes shall bear interest at the rate of 1% per month until paid.
(Neb. RS 17-525) (1973 Code, § 10-405)