(A) Tax imposed. For the use, support and maintenance of the Volunteer Fire Department of the city regularly organized under the laws of the state, an occupation tax of $5 per annum shall be and is hereby levied upon each and every fire insurance company, doing business in the city.
(B) When due. Such occupation tax shall be due and payable on May 1 of each year, and upon the payment thereof by any person to the Clerk, the Clerk shall give a receipt therefor, properly dated and specifying the person paying, the name of the fire insurance company, the amount and for what time the tax is paid.
(C) Funds; use. The money paid to the Clerk under the provisions of this section shall be paid over to the Treasurer, shall constitute and be known as the “Special Occupation Tax Fund of the Volunteer Fire Department of the City of Gering, Nebraska,” and the sum shall be used exclusively for the purposes and support of such Department.
(D) Payment to Fire Department; conditions. The Treasurer, on October 1 of each year, shall upon proper receipt being given, pay to the Chief of the Volunteer Fire Department all moneys collected from such special occupation tax; provided, however, that before the Treasurer shall pay over the fund to the Chief of the Volunteer Fire Department, a copy of a motion or resolution passed by the Mayor and Council and authenticated by the Clerk, shall be presented to him or her authorizing such payment. The Chief of the Volunteer Fire Department shall be entitled to the order for the payment of the money when he or she shall show to the satisfaction of the Council, at its regular meeting in September, or within three months thereafter, that the fire hose has been pressure tested at least twice during the preceding 12 months, and that fire drills have been held as required in § 32.055.
(E) Failure to pay tax. Should any fire insurance company fail to pay the tax provided for in division (A) above on the day it becomes due and payable, the city may recover the same in a civil action brought against such fire insurance company.
(Prior Code, § 110.01)