(A) The village shall have power to raise revenue by levying and collecting a license tax on any occupation or business within the limits of the village and regulate the same by ordinance. Any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under Neb. RS 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602 or 77-4008 or which is exempt from tax under Neb. RS 77-2704.24. The occupation tax shall be imposed in the manner provided in Neb. RS 18-1208, except that Neb. RS 18-1208 does not apply to an occupation tax subject to Neb. RS 86-704. All such taxes shall be uniform in respect to the classes upon which they are imposed. All scientific and literary lectures and entertainments shall be exempt from such taxation, as well as concerts and other musical entertainments given exclusively by the citizens of the village.
(B) The Board of Trustees shall have authority, by ordinance, to impose an occupation tax of not more than $5 per annum on each fire insurance corporation, company or association, doing business in the village, for the use, support and benefit of volunteer fire departments, regularly organized under the laws of the state regulating the same. The Village Clerk shall collect with diligence the occupation tax so imposed. Upon the receipt of the tax the Clerk shall pay over the proceeds thereof to the Village Treasurer who shall credit the same to a fund to be known as special occupation tax fund for benefit of the volunteer fire department. Upon proper claim filed by the Chief of the Fire Department and allowed by the Board, the Treasurer shall pay over the proceeds of the tax in the fund from time to time for the use of the Fire Department, as hereinbefore provided.
(C) Notwithstanding any ordinance or charter power to the contrary, the village shall not impose an occupation tax on the business of any person, firm or corporation licensed under the State Liquor Control Act, being Neb. RS 53-101 through 53-1,122 and doing business within the corporate limits of the village in any sum which exceeds two times the amount of the license fee required to be paid under the Act to obtain such license.
(1997 Code, § 10-406) (Ord. 15-01, passed 4-14-2015)
Statutory reference:
Occupation taxes generating more than $300,000; imposition or increase; election required, see Neb. RS 18-1208
Related provisions, see Neb. RS 17-525, 53-132