(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)