Section
Occupation Tax
111.01 Occupation tax on telephone
111.02 Occupation tax on liquor licenses
111.03 Occupation tax on garbage/refuse collectors
Lodging Facility Tax
111.15 Purpose
111.16 Definitions
111.17 Tax imposed; collection of tax
111.18 Return
111.19 Tax cumulative
111.20 Failure to file return; delinquency; assessment by Finance Director
111.21 Administration; miscellaneous provisions
111.22 Right of city to sue
OCCUPATION TAX
Publisher's Note: This Section has been AMENDED by new legislation (Ord. 24-20, passed 8-19-2024). The text of the amendment will be incorporated below when the amending legislation is codified. (A) For the purpose of raising a revenue, there is hereby levied a license or occupation tax upon each and every occupation or business carried on within the corporate limits as hereinafter specified.
(B) (1) The amount of the occupation tax levied and imposed on telephone companies shall be the sum of 5% of the gross receipts resulting from the sales of communication services (including cell phone customers) within the corporate limits of the city. There shall be excepted from the provisions of this chapter all receipts from telephone service to the United States government or any of its departments, and all receipts from the state or any of its departments, and no part or portion of the tax provided for in this chapter shall be levied upon or assessed against or taken from the United States government, the government of the state or any of either of their departments.
(2) The payment of such occupation tax shall be upon the following terms and conditions.
(a) The payment of the occupation tax levied pursuant to this section shall be in quarterly payments, using the calendar quarter as a basis for determining and computing the quarterly amount of tax payable. Each quarter’s payment shall be due 45 days after the termination of each calendar quarter.
(b) The occupation tax levied on such telephone companies shall be paid to the Finance Director at the time herein provided and the amount of payment shall be credited by the Finance Director to the General Fund.
(c) All telephone companies shall, at the time they make their payments of the occupation tax levied pursuant to the provisions hereof, file with the Finance Director a full, complete and detailed statement of the gross receipts subject to such occupation tax, which statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the city or by a higher managerial employee of such company.
(d) Each succeeding payment of the occupation tax levied pursuant to the provisions hereof may include any adjustment which is shown on the report provided for herein, which may be necessary for the consideration of uncollectibles or any other matters which may have resulted in either an excess or a deficiency in the amount of tax paid in any previous quarter.
(e) At all times during reasonable business hours, the city shall have the right to inspect, through its officers, agents or representatives, the books and records of any telephone company for the purpose of verifying any report submitted pursuant to the provisions hereof.
(Prior Code, § 111.01) (Ord. 05-23, passed 3-21-2005; Ord. 20-14, passed 9-8-2020)
(A) For the purpose of raising revenue within the city, an occupation tax is hereby levied upon the businesses that are required to obtain any class of annual license from the state’s Liquor Control Commission. The amount of this occupation tax shall be double the amount of the annual license fee amount that is set by Neb. Rev. Stat. Chapter 53 and the state’s Liquor Control Commission.
(B) The license holder shall also be assessed a fee as set by resolution. If the Clerk is not notified in a timely manner by a license holder that said license holder does not want to obtain a renewal license, the license holder shall be responsible to reimburse the city for such actual publication costs and administrative fees expended by the city regarding such license.
(C) (1) Such occupation tax shall be paid to the City Clerk at the time the license is issued together with publication costs and administrative fees that are assessed in conjunction with obtaining the license.
(2) The occupation tax years shall commence on May 1 of each year and end April 30 of the succeeding year on all classifications of liquor licenses except Class C licenses. The occupation tax for Class C licenses shall commence on November 1 of each year and end on October 31 of the succeeding year.
(D) The annual occupation tax for all licenses shall be reduced by any full quarterly periods that have lapsed at the time the license is issued. All occupation tax and costs shall be paid prior to the issuance of license.
(Prior Code, § 111.02) (Ord. 05-15, passed 3-7-2005; Ord. 07-18, passed 9-17-2007; Ord. 21-29, passed 10-4-2021)
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