Every occupation tax levied at a yearly rate must be paid in one payment, whether the license is issued at the beginning of the year or at any time thereafter, but no license shall be issued at the beginning of the year for any certain time less than the full year. No person paying occupation tax shall be entitled to a refund of part of the tax so paid.
(Prior Code, § 10-1507)
Statutory reference:
Similar state law provisions, see Neb. RS 16-205