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The Municipal Clerk shall collect all registration and renewal fees as occupation taxes and shall credit the same to the Municipal Sewer and Water Funds equally. The Governing Body shall have the right to classify plumbers for the purpose of setting registration and renewal fees in the categories as they may in their discretion set. The categories are hereby declared to be reasonable and nondiscriminatory. The actual amounts of the registration and renewal fees shall be found in Chapter 114 and shall also be on file at the office of the Municipal Clerk.
(Neb. RS 18-1911) (1972 Code, § 10-410)