(A) All occupation taxes shall be due and payable on May 1 each year, except in the event that the said tax is levied daily, and upon the payment thereof by any person or persons, the Village Clerk shall issue a receipt, properly dated and specifying the person paying the said tax and the amount paid. All forms and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction.
(B) Every occupation tax levied must be paid in one payment in advance before the business is commenced at the beginning or the day, year, month, quarter, or other term; but no such license shall be issued at the beginning of any term for a period of time less than that term. No person paying an occupation tax shall be entitled to a refund on any part of the tax so paid.
(Ord. 2023-2, passed 10-3-2023)
Statutory reference:
Related provisions, see Neb. RS 17-525