All occupation taxes shall be due and payable on May 1 of each year, except in the event that the said tax is levied daily, and upon the payment thereof by any person or persons to the City Clerk, the said City Clerk shall give a receipt, properly dated, and specifying the person paying the said tax and the amount paid; provided, occupation taxes collected from Class C liquor licensees shall be due and payable on November 1. The revenue collected shall then be immediately deposited into the General Fund by the City Treasurer. The City Treasurer shall keep an accurate account of all revenue turned over to him or her. All forms and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction. In the case of occupation taxes levied against occupations and businesses respecting alcoholic liquors, the amount of such occupation tax shall be deposited with the City Clerk before the license is delivered to any application. The City Clerk shall account to and pay said occupation tax to the City Treasurer immediately after said license is issued and the City Treasurer shall credit the same to the General Fund of the city. Upon the failure of any such application to pay said occupation tax as herein provided, it shall be mandatory upon the governing body to pass a resolution denying the application for a license or requesting the Nebraska Liquor Control Commission to deny said application and said resolution shall state the reason therefor and shall be forwarded to the Nebraska Liquor Control Commission.
(Prior Code, § 10-603)