(A) For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses: fire insurance companies, per year: $5.
(Prior Code, § 10-501)
(B) For the use, support, and maintenance of the Municipal Fire Department, all revenue realized from the occupation tax on fire insurance companies shall be appropriated to the Fire Department Fund. (Prior Code, § 10-502) (Ord. 1990-3, passed 9-5-1990)
Statutory reference:
Related provisions, see Neb. Rev. Stat. 17-525 and 35-106