For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
Manufacturer of spirits and alcoholic liquor | $2,000 |
Manufacturer of beer | $900 |
Manufacturer of wine | $500 |
Distributor of alcoholic liquors | $1,000 |
Distributor of beer only | $500 |
Class A: Retailer of beer only, consumed on the premises | $100 |
Class B: Retailer of beer only in original package for consumption off premises | $50 |
Class C: Retailer of alcoholic liquors for consumption on and off the premises, sales in original package | $250 |
Class D: Retailer of alcoholic liquor, including beer, consumption off premises, sales in original package | $250 |
Class I: Retailer of alcoholic liquor consumed on the premises | $250 |
Class LK: Brew pub/caterer (license fee collected by Nebraska Liquor Control Commission) | $100 |
Class W: Wholesale beer (license fee collected by Nebraska Liquor Control Commission) | $250 |
Class X: Wholesale liquor (license fee collected by Nebraska Liquor Control Commission) | $500 |
Class Y: Farm winery (license fee collected by Nebraska Liquor Control Commission) | $250 |
SDL: Special designated liquor license | $25 |
(2005 Code, § 10-501) (Ord. 2411, passed 3-6-2018)