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