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Grand Island Overview
Grand Island, NE Code of Ordinances
GRAND ISLAND, NE MUNICIPAL CODE
CHAPTER 1 GENERAL PROVISIONS
CHAPTER 2 ADMINISTRATION
CHAPTER 3 ALARM SYSTEMS
CHAPTER 4 ALCOHOLIC BEVERAGES
CHAPTER 5 ANIMALS
CHAPTER 6 (RESERVED)
CHAPTER 7 (RESERVED)
CHAPTER 8 BUILDINGS
CHAPTER 9 CABLE TELEVISION
CHAPTER 10 CEMETERY
CHAPTER 11 (RESERVED)
CHAPTER 12 CIVIL SERVICE
CHAPTER 13 DOWNTOWN AND BUSINESS IMPROVEMENT DISTRICTS
CHAPTER 14 ELECTIONS
CHAPTER 15 ELECTRICITY
CHAPTER 16 FIRE PROTECTION
CHAPTER 17 GARBAGE, REFUSE, WASTE, AND WEEDS
CHAPTER 18 MECHANICAL
CHAPTER 19 LIBRARY
CHAPTER 20 MISCELLANEOUS OFFENSES
CHAPTER 21 MANUFACTURED HOMES And MANUFACTURED HOME PARKS
CHAPTER 22 MOTOR VEHICLES AND TRAFFIC
CHAPTER 23 OCCUPATION TAXES
CHAPTER 24 PARKS, PLAYGROUNDS, AND LAKES
CHAPTER 25 PAWNBROKERS, TATTOOING AND BODY PIERCING
CHAPTER 26 PLUMBING
CHAPTER 27 PROCUREMENT
CHAPTER 28 RAILROADS
CHAPTER 29 RESTAURANTS AND FOOD SERVICE
CHAPTER 30 SEWERS AND SEWAGE DISPOSAL
CHAPTER 31 SIGNS
CHAPTER 32 STREETS AND SIDEWALKS
CHAPTER 33 SUBDIVISION REGULATIONS
CHAPTER 34 TELECOMMUNICATIONS AND PUBLIC TRANSPORTATION
CHAPTER 35 WATER
CHAPTER 36 ZONING
CHAPTER 37 PLANNING And COMMUNITY DEVELOPMENT
CHAPTER 38 ECONOMIC DEVELOPMENT PROGRAMS
CHAPTER 39 GRAND ISLAND SMOKING REGULATION ACT
CHAPTER 40 STORM WATER MANAGEMENT
PARALLEL REFERENCES
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23-8   When Tax Not Reported
In case any person engaged in the business described by §23-1 shall refuse or fail or neglect to furnish or file a report pursuant to §23-5 at the time specified or shall refuse to permit the City, through its officers, agents, or representatives, to inspect the business books and records for the purpose of verifying any such report, then the occupation tax levied pursuant to this article for the preceding month shall be the sum of three thousand five hundred dollars, which amount shall draw interest at the rate of one percent per month after becoming due and payable, and in addition thereto a penalty of five percent shall be added for failure to pay such tax within six months.
23-9   Right Of City To Sue
If any person engaged in the business described by §23-1 shall fail to make payment of the occupation tax as provided by this article at the time specified for such payment, the City shall have the right to sue any such person in any court of competent jurisdiction for the amount of occupation tax due and payable under the terms and provisions of this article, and may recover therein a judgment against any such person for such amount due, together with interest and penalties, and may have execution thereon.
Article 23-II
Telegraph Companies
23-10   Occupation Tax; Exemption
23-11   Effective Date; Payment Periods
23-12   To Whom Payable; Receipt; Disposition
23-13   Interest And Penalty
23-14   Adjustments
23-15   Report Of Gross Receipts
23-16   Right Of City To Inspect Records
23-17   When Tax Report Not Filed
23-18   Right Of City To Sue
23-19   Railroad Companies; Exemption
23-20   Other Fees And Taxes
23-10   Occupation Tax; Exemption
Telegraph companies maintaining and operating stations and offices in the City are required to pay to the City as an occupation tax the sum of three percent of the gross receipts collected in the City, resulting from the business and occupation of receiving messages in the City from persons in the City and transmitting the same by telegraph from the City to persons and places within the state, and receiving in the City messages by telegraph, transmitted from persons and places in the state to persons within the City. There shall be excepted from the provisions of this article all receipts for telegraph 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 of the tax provided for in this article 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.
23-11   Effective Date; Payment Periods
The payment of the occupation tax levied pursuant to this article shall be in semiannual payments. This article shall take effect on October 1, 1958, and the first payment shall be for the succeeding six-month period, and the same shall be paid within forty-five days after April 1, 1959. The next payment of such tax shall be made within forty-five days after the first day of October 1959. The payment of such tax in the years following shall likewise be made as set forth in this section.
23-12   To Whom Payable; Receipt; Disposition
The occupation tax levied pursuant to this article shall be paid to the city treasurer at the time provided by this article who shall issue and deliver a receipt therefor upon the payment thereof, and the amount of payment shall be credited by the city treasurer to the general fund.
23-13   Interest And Penalty
All payments of the occupation tax levied pursuant to this article which are made after the due date shall draw interest at the rate of one percent per month, and after payment thereof has been in default for six months, a penalty of five percent shall be added thereto in addition to such interest charges which shall be paid by any company subject to this occupation tax.
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