§ 110.02 AMOUNT OF TAX, OCCUPATIONS ENUMERATED.

   For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:

   Alcoholic beverages, per year

      (The occupation tax is equal to the amount of the fee the license holder pays pursuant to the Nebraska Liquor Control Act.)

   Billiard and pool halls, per year

      First table                              $10

      Each additional table                        $5

Bingo games, an annual permit fee:                        $10, plus 4% of the gross receipts to be paid quarterly

Card tables, per table, per year                           $10

   Minimum                                 $50

Circus and menagerie, dog, pony, or tent show

   Per tent, per day                              $25

   Parade, where tent outside village limits, per day               $3

Food trucks, per year                              $10

Concessions, stands of any kind or description, carnival company, per stand, per day   $25

Coin operated machines, any machine, mechanical or electrical, which upon insertion of a coin may confer a prize or may be operated or used for a game, contest or amusement of any description, excluding vending machines which dispense tangible personal property or services, per machine, per year      $15

Express companies, on intra-state business, to and from the village, per year      $25

Electrical wiring, per year                              $10

Fire insurance corporations, companies, and associations, per year            $5

Music machines, each machine, per year                     $15

Minstrel troupes, stock companies, motion picture shows, or shows not otherwise classified, or similar entertainment, showing under canvas

   First day                                 $25

   Each additional day                              $50

Pinball machines, shuffle boards and coin vending machines for playing games, each machine, per year   $15

Plumber, per year                                 $10

Peddlers and solicitors, including dairy products, per year               $10

Telegraph companies, on intra-state business, to and from the village, per year      $10

Telephone companies, per year                           $100

Trailer camps

   First year                                 $10

   Per year thereafter                              $5

(1979 Code, Ch. 11, § 2) (Am. Ord. D-51, passed 10-8-1984; Am. Ord. D-64, passed 8-11-1986; Am. Ord. D-93, passed 5-7-1990; Am. Ord. D-96, passed 10-29-1990; Am. Ord. D373, passed 10-10-2023)

Statutory reference:

   Occupation taxes authorized, see Neb. RS 17-525

   Fire insurance company tax authorized, see Neb. RS 35-106

   Liquor license tax authorized, see Neb. RS 53-132