(A) For the purpose of raising revenue within the city, there is hereby levied upon the following described businesses conducted in the city, the following described occupation taxes:
Business/License Type | Tax |
Business/License Type | Tax |
Alcoholic liquor wholesale license (except beer) | $1,000 |
Beer wholesale license: | $500 |
Class A: Beer only except for brewpubs, for consumption on the premises | $100 |
Class B: Beer only, except for brewpubs, for consumption off the premises | $50 |
Class C: Alcoholic liquors for consumption on and off the premises | $500 |
Class D: Alcoholic liquors, including beer for consumption off the premises | $300 |
Class I: Alcoholic liquors, for consumption on the premises | $400 |
Class J: Beer and wine only, for consumption on the premises of restaurants only | $250 |
Catering permit | $150 |
Manufacture of beer, excluding beer produced by a brewpub: | |
1 to 100 barrel daily capacity, or any part thereof | $200 |
100 to 150 barrel daily capacity | $400 |
150 to 200 barrel daily capacity | $700 |
200 to 300 barrel daily capacity | $1,000 |
300 to 400 barrel daily capacity | $1,300 |
400 to 500 barrel daily capacity | $1,400 |
500 barrel daily capacity, or more | $1,600 |
Manufacture of wines | $500 |
Manufacture of alcohol and spirits | $2,000 |
Non-beverage user: | |
Class 1 | $5 |
Class 2 | $25 |
Class 3 | $50 |
Class 4 | $100 |
Class 5 | $250 |
Operation of a brewpub | $500 |
Operation of a farm winery | $500 |
Retailer of alcoholic liquor, including beer for consumption on and off the premises, non-profit corporation which is a club | 150 |
Retailer of beer only, off and on sale | $250 |
Special designated permit | $50 |
Wine only, for consumption off the premises | $250 |
(B) Such occupation tax so levied shall be paid to the Clerk for the benefit of the General Fund of said city immediately after the final issuance of a liquor license under the State Liquor Control Act, being Neb. RS 53-101 et seq., for any such business.
(C) (1) The City Council hereby designates the City Administrator as the agent to determine whether a special designated license, submitted by a Class C and D liquor license holder, is to be approved or denied.
(2) The determination by the agent shall be considered the determination of the City Council, unless otherwise provided by the City Council. The agent’s determination may be reviewed by or otherwise ratified by the City Council at a later date. Special designated license applications submitted by non-profit organizations require City Council approval.
(Prior Code, § 111.02) (Ord. 1560, passed 2-12-1996; Ord. 1815, passed 10-10-2005; Ord. 2016, passed 10-12-2015)