(A) For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
Electricians | $15 per year |
Peddlers, hawkers, solicitors and door-to-door salespersons | $5 per day or $20 per year |
Plumbers | $15 per year |
Tree trimmers and tree removers | $15 per year |
(B) In addition to the occupation tax, electricians, plumbers, tree trimmers and tree removers shall be required to show proof of liability insurance for both personal injury and property damage in an amount not less than $100,000 per person or occurrence. This insurance shall cover damages to public or private property and personal injuries for individual claims.
(C) In addition to the occupation tax and liability insurance, electricians, plumbers, tree trimmers and tree removers shall be required to post a license and permit bond in the amount of $10,000 with the City Clerk-Treasurer. This bond shall be issued by a surety company having sufficient assets to ensure performance of the bond.
(D) Any occupation taxes for dealers of alcoholic liquors shall be paid in addition to the license fee assessed pursuant to Neb. RS 53-124 and the rules and regulations of the State Liquor Control Commission. The annual occupation tax shall be due to the city at the time that the license fee is due pursuant to Neb. RS 53-124 and the rules and regulations of the State Liquor Control Commission. Licensees shall be obligated to pay occupation tax as provided herein.
Class A (beer, on sale only) | $50 |
Class B (beer, off sale only) | $50 |
Class C (spirits, wine, beer, liquor on and off sale) | $150 |
Class D (spirits, beer, wine, off sale only) | $100 |
Class D1 (spirits, wine, beer, off sale only) within extraterritorial zoning jurisdiction | $100 |
Class F (beer, on sale only), outside corporate limits | $50 |
Class H (nonprofit corporation) | $25 |
Class I (beer, wine, spirits on sale only), inside corporate limits | $125 |
Class J (wine, beer on sale only), in connection with a restaurant, inside corporate limits | $37.50 |
Class K (wine off sale only) | $62.50 |
Class K catering license | $75 |
Class L craft brewery (brew pub) | $100 |
Class M bottle club (spirits, wine, beer) on sale | $100 |
Class V manufacturer | $100 |
Class W wholesale beer | $125 |
Class X wholesale liquor | $250 |
Class Y farm winery | $125 |
(E) Any individual organization desiring a bingo permit shall pay an annual permit fee as established by state law.
(F) Any sellers or venders of tobacco and cigarettes shall pay an annual permit fee as established by Neb. RS 28-1420 et seq. and any amendments.
(Prior Code, § 10-801) (Ord. passed 1-5-1988; Ord. 527, passed 10-8-1991; Ord. 558, passed 6-7-1994; Ord. 583, passed 3-4-1997; Ord. 586, passed 8-5-1997; Ord. 602, passed 1-6-1998; Ord. 674, passed 6-7-2005; Ord. 676, passed 1-9-2006)