(A) The city shall have power to raise revenue by levying and collecting a license tax on any occupation or business within the limits of the city and regulate such occupation or business by ordinance. Any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space or kinds of transactions for purposes of imposing such tax; except that, no occupation tax shall be imposed on any transaction which is subject to tax under Neb. RS 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146,77-2602 or 77-4008 or which is exempt from tax under Neb. RS 77-2704-24. The occupation tax shall be imposed in the manner provided in Neb. RS 18-1208; except that, Neb. RS 18-1208 does not apply to an occupation tax subject to Neb. RS 86-704. All such taxes shall be uniform in respect to the classes upon which they are imposed. All scientific and literary lectures and entertainments shall be exempt from such taxation, as well as concerts and other musical entertainments given exclusively by the citizens of the city.
(B) The City Council shall have authority, by ordinance, to impose an occupation tax of not more than $5 per annum on each fire insurance corporation, company or association, doing business in the city, for the use, support and benefit of volunteer fire departments, regularly organized under the laws of the state regulating the same. The City Clerk shall collect with diligence the occupation tax so imposed. Upon the receipt of the tax, the Clerk shall pay over the proceeds thereof to the City Treasurer who shall credit the same to a fund to be known as the “Special Occupation Tax Fund” for benefit of the Volunteer Fire Department. Upon proper claim filed by the Chief of the Fire Department and allowed by the City Council, the Treasurer shall pay over the proceeds of the tax in the fund from time to time for the use of the Fire Department, as hereinbefore provided.
(C) Notwithstanding any ordinance or charter power to the contrary, the city shall not impose an occupation tax on the business of any person, firm or corporation licensed under the state’s Liquor Control Act, being Neb. RS 53-101 through 53-1,122 and doing business within the corporate limits of the city in any sum which exceeds two times the amount of the license fee required to be paid under the Act to obtain such license.
(D) For the purpose of raising revenue, occupation tax is hereby levied on the following licensee holders and business operations in the following amounts:
Alcoholic beverages | |
Class A beer on sale | $200 |
Class B beer off sale | $200 |
Class D liquor/beer off sale | $400 |
Class I bottle club | $500 |
Class K catering | $200 |
Designated permit | $40 |
Fire insurance companies | $5 |
(1976 Code, § 10-801) (Ord. 906, passed 8-4-1986; Ord. 1294, passed 8-20-2001; Ord. 1385, passed 4-24-2006; Ord. 1433A, passed 1-7-2013; Ord. 1455B, passed 2-9-2015)
Statutory reference:
Related provisions, see Neb. RS 17-525, 35-106, 53-132