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)
(A) (1) An occupation tax in the amount of $27 is hereby imposed:
(a) On each ton of garbage and refuse collected by a licensed garbage/refuse collector within the corporate limits of the city; and
(b) On each ton of garbage and refuse collected by a licensed garbage/refuse collector outside the limits of the city and deposited in the city’s solid waste transfer station.
(2) The occupation tax authorized herein shall be exclusively used for funding solid waste management programs, including the payment of principal and interest on revenue bonds issued by
the city.
(B) Each licensed garbage/refuse collector shall, not later than the first of the month immediately following the city’s monthly billing statement, remit to the City Clerk payment of occupation taxes due and owing from the previous calendar month.
(C) All garbage and refuse collected by licensed garbage/refuse collectors within the corporate limits, whether destined for deposit at the city’s solid waste transfer station or for deposit elsewhere, shall, before leaving the corporate limits of the city, be weighed at scales located at the city’s solid waste transfer station or at such other scales approved by the Public Works Department. Any garbage and refuse not being deposited at the city’s solid waste transfer station, whether destined for deposit inside or outside of the state, shall be weighed and the driver of the garbage/refuse vehicle shall be provided with a certificate of weight which shall be displayed upon demand to any police officer or community service technician of the city.
(D) The occupation tax provided herein shall not be imposed upon garbage or refuse destined for deposit at any location outside of the state. The garbage/refuse collector shall file a written and verified statement identifying any tonnage which is claimed to be exempt under this division (D) which specifically provides the tonnage, date and deposit location garbage or refuse is deposited outside the state. Upon verification, the city shall refund to the garbage/refuse collector the portion of the paid occupation tax which was paid for out-of-state deposit.
(E) A collector’s license issued pursuant to § 50.15 of this code may be revoked or suspended by the City Council after a hearing if the Public Works Department files a complaint with the City Administrator alleging that a particular collector is not complying with the terms of this section or in the event the City Clerk files a complaint with the City Administrator alleging that a particular collector is not paying the occupation taxes in a timely manner.
(F) Each licensed collector shall be required to notify the bonding company which is providing the bond required of the collector under § 50.15 of this code and obtain the written confirmation of the bonding company that the bond will cover the payment of the occupation taxes to the extent of the bond.
(Prior Code, § 111.03) (Ord. 06-18, passed 6-19-2006; Ord. 08-24, passed 9-2-2008; Ord. 10-26, passed 9-7-2010)
LODGING FACILITY TAX
Pursuant to the authority of Neb. Rev. Stat. § 16-205, the city finds, determines and declares that it is appropriate that a tax be imposed on all lodgings facilities as herein defined for the purposes of raising revenues. The foregoing determination is made with due consideration of business in the city and the relation of business to the municipal welfare, together with relation thereof to expenditures required by the city, and with consideration of just, proper and equitable distribution of the tax burdens within the city and other properly associated matters. This tax to be imposed on all lodging facilities as herein defined is for the intent of raising revenues for the operation of city park and recreation facilities.
(Ord. 22-19, passed 10-3-2022)
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