All telephone companies doing business in the city are required to pay an occupation tax to the city in an amount equal to 1½% of the gross receipts from the legally established basic monthly charges collected for local exchange telephone service to subscribers within the city. There shall be excepted from the provisions of this chapter all receipts for telephone service to the United States government or any of its departments, and all receipts from the state or any of its departments, and no part or portion of the tax provided for in this chapter shall be levied upon or assessed against or taken from the United States government, the government of the state or any of either of their departments.
(Prior Code, § 10-1101) (Ord. 2012-2887, passed 12-3-2012)
Statutory reference:
Similar state law provisions, see Neb. RS 16-205