The receipt issued after the payment of any occupation tax shall be the occupation tax certificate. The 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.
(Prior Code, § 10-1503)
Statutory reference:
Similar state law provisions, see Neb. RS 16-205