(A) The village shall have power to raise revenue by levying and collecting a license tax on any occupation or business within the limits of the village and regulate the same by ordinance. Any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under Neb. RS 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602, or 77-4008 or which is exempt from tax under Neb. RS 77-2704.24. The occupation tax shall be imposed in the manner provided in Neb. RS 77-2704.24. The occupation tax shall be imposed in the manner provided in Neb. RS 18-1208, except that Neb. RS 18-1208 does not apply to an occupation tax subject to Neb. RS 86-704. All such taxes shall be uniform in respect to the classes upon which they are imposed.
(1) Each vendor, occupation, and business carried on with in the village which does not have a permanent business residence within the municipal limits.
(2) The provisions or this subchapter shall not extend to nor affect individuals selling their own labor, handiwork , farm products, food, livestock, meat, poultry, butter, eggs, vegetables, hay, or grain if raised or produced by the vendors; provided, the sale or offering for sale in the village of products or commodities above excepted shall be prima facie evidence that such products or commodities were not raised or produced by such vendors until such vendors shall satisfy the Village Clerk or law enforcement officer by sufficient proof that they are entitled to exemption under this division (A)(2); and provided further, the Clerk or law enforcement officer may, in the case or vendors claiming exemption under this division (A)(2), require such vendors to make affidavit under oath with respect to the matter concerning the raising or production of the specific products or commodities sold or offered for sale by such vendors.
(3) All scientific and literary lectures and entertainments shall be exempt from such taxation, as well as concerts and other musical entertainments given exclusively by the citizens of the village.
(B) The Village Board shall have authority, by ordinance, to impose an occupation tax of not more than $5 per annum on each fire insurance corporation, company, or association doing business in the village for the use, support, and benefit of the volunteer Fire Department. The Village Clerk shall collect with diligence the occupation tax so imposed. Upon the receipt of the tax, the Clerk shall pay over the proceeds thereof to the Village Treasurer, who shall credit the same to a fund to be known as “Special Occupation Tax Fund” for the benefit of the Fire Department. Upon proper claim filed by the Fire Chief and allowed by the Village Board, the Treasurer shall pay over the proceeds of the tax in the fund from time to time for the use of the Fire Department as hereinbefore provided.
(C) Notwithstanding any ordinance or charter power to the contrary, the village shall not impose an occupation tax on the business of any person, firm, or corporation licensed under the State Liquor Control Act and doing business within the corporate limits of the village in any sum which exceeds two times the amount of the license fee required to be paid under the act to obtain such license.
(Ord. 2023-2, passed 10-3-2023)
Statutory reference:
Related provisions, see Neb. RS 17-525 and 35-1306