CHAPTER 36: TAXATION

Section

Occupations Taxed

   36.01   Amount of tax

   36.02   Payment due date

   36.03   Tax certificate

   36.04   Remedy for failure to pay tax

   36.05   Exemption from tax

   36.06   License term; refund

Cross-reference:

   Taxation and Appropriation, see §§ 33.20 through 33.25

OCCUPATIONS TAXED

§ 36.01 AMOUNT OF TAX.

   For the purpose of raising revenue, an occupation tax is levied on the businesses set out in the fee schedule set forth in Chapter 38 in the amounts set out therein.

(Prior Code, § 10-1501)

Statutory reference:

   Similar state law provisions, see Neb. RS 16-205

§ 36.02 PAYMENT DUE DATE.

   All occupation taxes shall be due and payable on May 1 of each year, except in the event that the tax is levied daily, and upon the payment thereof by any person or persons to the City Clerk, the Clerk shall give a receipt, properly dated, and specifying the person paying the tax, and the amount paid. The revenue collected shall then be immediately deposited into the General Fund by the City Treasurer. The City Treasurer shall keep an accurate account of all revenue turned over to him or her. All forms and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction.

(Prior Code, § 10-1502)

Statutory reference:

   Similar state law provisions, see Neb. RS 16-205