A. On or after July 1, 2016 and in each calendar month thereafter there is hereby imposed a food and beverages retailer occupation tax upon each and every person operating a commercial establishment within the City for any period of time during a calendar month. The amount of such tax shall be one and one-half percent (1 1/2%) of all gross receipts for each calendar month derived from the sale of food and beverages subject to this tax.
B. The person engaged in the sale of food and beverages may but is not required to itemize the tax levied on a bill, receipt, or other invoice to the purchaser, but each person engaged in the sale of food or beverages shall remain liable for the tax imposed by this section.
C. Gross receipts subject to the tax shall include receipts from the sale of food and beverages but excluding receipts from the sale of food or beverages exempt from or not otherwise subject to Nebraska Sales and Use Tax as provided by the Nebraska Revenue Act of 1967 as amended from time to time.