(A) Occupation taxes or license fees for these and similar retail establishments shall be:
Class | Details | Tax/Fee |
Class A | Beer only, for consumption on the premises | $100 |
Class B | Beer only, for consumption off the premises, sales in the original packages only | $100 |
Class C | Alcoholic liquor, for consumption on the premises and off the premises, sales in original packages only. If a Class C license is held by a nonprofit corporation, it shall be restricted to consumption on the premises only. A Class C license may have a sampling designation restricting consumption on the premises to sampling, but such designation shall not affect sales for consumption off the premises under such license. | $300 |
Class D | Alcoholic liquor, including beer, for consumption off the premises, sales in the original packages only | $200 |
Class I | Alcoholic liquor, for consumption on premises | $250 |
(B) All applicable license fees shall be paid by the applicant or licensee directly to the City Treasurer, in the case of premises located inside the corporate limits of the city, and directly to the County Treasurer in the case of premises located outside the corporate limits of the city.
(C) (1) The license year, unless otherwise provided in the state’s Liquor Control Act, being Neb. RS 53-101 et seq., shall commence on May 1 of each year and shall end on the following April 30, except that the license year for a Class C license shall commence on November 1 of each year and shall end on the following October 31.
(2) During the license year, no license shall be issued for a sum less than the amount of the annual license fee, regardless of the time when the application for such license has been made, except that:
(a) When there is a purchase of an existing licensed business and a new license of the same class is issued; or
(b) Upon the issuance of a new license for a location which has not been previously licensed, the license fee and occupation taxes shall be prorated on a quarterly basis as of the date of issuance.
(D) The City Treasurer shall credit such occupation tax fees to the General Fund of the city. Upon the failure of any such applicant to pay such occupation tax as provided for by this section, it shall be mandatory upon the Mayor and the City Council to pass a resolution denying the application for a license or requesting the state’s Liquor Control Commission to deny such application. Such resolution shall state the reason for denial and shall be forwarded to the state’s Liquor Control Commission.
(Prior Code, § 4-307) (Ord. 323, passed 1-27-2005; Ord. 409, passed 2-29-2016)