(A) All occupation taxes shall be due, and payable on November 1 of each year, except in the event that the said tax is levied daily, and upon the payment thereof by any person or persons to the Village Clerk, the said Clerk shall give a receipt, properly dated, and specifying the person paying the said tax, and the amount paid.
(B) The revenue collected shall then be immediately deposited into the General Fund by the Village Treasurer.
(C) The Village Treasurer shall keep an accurate account of all revenue turned over to him, her, or them.
(D) All forms and receipts herein mentioned shall be issued in duplicate.
(E) One copy shall then be kept by each party in the transaction.
(Prior Code, § 10-403)
Statutory reference:
Related provisions, see Neb. RS 17-525