§ 114.04  AMOUNTS.
   For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
 
Retail Liquor Licenses
Class A -  Beer Only, except for craft breweries, for consumption on the premises
$50/year
Class B - Beer Only, except for craft breweries, for consumption off the premises, sales in the original packages only
$50/year
Class C - Alcoholic Liquor, for consumption on the premisses and off the premises, sales in original packages only, except for farm winery or craft brewery sales outlets
$200/year
Class D - Alcoholic Liquor, including beer, for consumption off the premises, sales in the original packages only, except for farm winery and craft brewery sales outlets, and except as provided in Neb. RS 53-123.04, Subd. (2)
$150/year
Class I - Alcoholic Liquor, for consumption on the premises, except for farm winery or craft brewery sales outlets
$150/year
 
(1997 Code, § 10-405)  (Ord. 200, passed 6-9-1987; Ord. 19-03, passed 11-11-2003; Ord. 07-05, passed 2-7-2005)