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)