With the exception of fraternal and non-profit organizations for the purpose of raising revenue, an occupation tax is hereby levied on the following businesses.
Alcoholic liquors | |
—Class A: Retailer of beer only except for craft breweries, for consumption on the premises, per license year | $200 |
—Class B: Retailer of beer only except for craft breweries, for consumption off the premises (sales in original packages only), per license year | $200 |
—Class C: Retailer of alcoholic liquor for consumption on and off the premises (sales in original packages only, except for farm winery or craft brewery sales outlets), per license year | $600 |
—Class D: Retailer of alcoholic liquor, including beer, for consumption off the premises (sales in original package only, except as provided in Neb. RS 53-123.04(2), except for farm winery or craft brewery sales outlets), per license year | $400 |
—Class I: Retailer of alcoholic liquor for consumption on the premises (except for farm winery or craft brewery sales outlets), per license year | $500 |
—Class L: Craft brewery (brew pub), per license year | $500 |
—Catering licensees doing business within the city, per license per year | $200 |
—Special designated permit, per event | $25 |
Billiard halls or pool halls | |
—First table, per year | $10 |
—Each additional table, per year | $5 |
Bowling alleys | |
—First lane, per year | $10 |
—Each additional lane, per year | $5 |
Circus and carnivals, per day | $100 |
Commercial animal establishments, per year | $10 |
Dance floors, per year | $100 |
Dog kennels, per year | $10 |
Fire insurance companies, per year | $5 |
Flea markets, per year (hawkers and peddlers who sell at the flea market location are exempt from the fee payment but must register at the Police Department.) | $5 |
Games of skill with betting capability, per machine, per year | $500 |
Gas service companies, per year | Amount equal to 3% of gross receipts as determined by franchise agreement |
Gasfitter, master | |
—Resident, per year | $50 |
—Non-resident, per year | $100 |
Hotel accommodations | Each person engaged in operating a hotel in the city shall pay an occupation tax in the amount of 2% of the basic rental rates charged per occupied room per night |
Itinerant sales, per day | $10 |
Mechanical amusement device, per machine, per year | $10 |
Mechanical music machines, per machine, per year | $10 |
Peddlers and hawkers, per day | $10 |
Petroleum dealers | |
—Retail, each service station, per year | $15 |
—Wholesale distributors, per year | $30 |
Plumber, master | |
—Resident, per year | $50 |
—Non-resident, per year | $100 |
Retail business occupation tax | The businesses and users of space within the Enhanced Employment Area (EEA), for the purpose of paying all or any part of the costs and expenses of the Enhanced Employment Project within the Enhanced Employment Area of the city shall pay an occupation tax in the amount of 1.95% of all general retail business transactions. |
Skating rinks, per year | $25 |
Telephone companies and mobile telecommunications services, per year | Amount equal to 3% of the gross receipts from the legally established basic monthly charges collected for local exchange telephone service to subscribers within the city, intrastate message toll telephone service, intrastate telephone communication service and telegraph service, wireless paging service, and mobile telecommunications services for revenue in the city. This includes those services which are sold by mutual companies. |
Tobacco, cigarette or cigar sales | |
—Retail, per year | $15 |
—Wholesale, per year | $100 |
(Prior Code, § 14-31) (Am. Ord. 4028, § 1, 4-7-2020; Am. Ord. 4067, § 1, 6-1-2021; Am. Ord. 4148, § 1, 12-5-2023)