The receipt issued after the payment of any occupation tax shall be the occupation tax certificate. This certificate shall specify the amount of the tax and the name of the person and business that paid the tax. The occupation tax certificate shall then be displayed in a prominent place, or carried in such a way as to be easily accessible, while business is being conducted.
(1990 Code, § 10-304)
Statutory reference:
Related state law provisions, see Neb. RS 17-525