§ 114.01 AMOUNTS.
   For the purpose of raising revenue, an occupation tax to the city is hereby levied on the following businesses:
   (A)   Alcoholic liquors:
      (1)   Manufacturer of alcohol and spirits - $1,000;
      (2)   Manufacturer of beer - $100, 200, 350, 500, 650, 700, 800, as governed by Nebraska Liquor Commission for license class;
      (3)   Manufacturer of wine - $250;
      (4)   Alcoholic liquor wholesale - $750;
      (5)   Beer wholesale - $500;
      (6)   Class A retailer of beer only, for consumption on the premise - $100;
      (7)   Class B retailer of beer only, for consumption off the premise (sale in original package only) - $100;
      (8)   Class D retailer of beer, wine and distilled spirits, off sale only - $200;
      (9)   Class C retailer of beer, wine, distilled spirits, for consumption on the premise and off premise (sales by the drink or in the original package) - $300;
      (10)   Class C retailer of beer, wine, distilled spirits, for consumption on the premise and off premise (sales by the drink or in the original package) - Non-Profits - $150;
      (11)   Non-beverage user:
         (a)   Class 1 - $5;
         (b)   Class 2 - $25;
         (c)   Class 3 - $50;
         (d)   Class 4 - $100;
         (e)   Class 5 - $250;
      (12)   Liquor licenses Class I beer - wine, distilled spirits, on sale only - $250;
   (B)   Billiard hall or pool hall (per year) - $10;
   (C)   Bowling alley (per year) - $10;
   (D)   Circus/carnival (per day) - $200;
   (E)   Electricians:
      (1)   Master electrician’s registration fee - $50;
      (2)   Master electrician’s annual renewal fee - $15;
      (3)   Journeyman electrician’s registration fee - $50;
      (4)   Journeyman electrician’s annual renewal fee - $15.
   (F)   Fire insurance companies (per year) - $5;
   (G)   Gas fitters:
      (1)   Natural gas mechanic and fitter registration fee - $50; and
      (2)   Natural gas mechanic and fitter annual renewal fee - $15.
   (H)   Natural gas companies. There is hereby levied an occupation tax on every natural gas company, and every other person, firm, partnership, corporation, limited liability company, or association as well as their successors and assigns, owning, operating, controlling, leasing or managing any natural gas plant or natural gas system, generating, manufacturing, selling or distributing or transporting natural gas (hereinafter referred to as "gas companies"), within the city.
      (1)   Gas companies shall pay to the Clerk/Treasurer an amount equal to 5% of its gross receipts derived by the gas companies from sales of natural gas delivered within the corporate city limits of the city, excluding sales to city-owned facilities only.
      (2)   The amount paid by gas companies shall be in lieu of, and gas companies shall be exempt from, all other occupation, license, excise or right-of-way permit fees or taxes to the city.
      (3)   Ad valorem property taxes imposed generally upon real and personal property within the city shall not be deemed to effect the application of the gas companies.
      (4)   Any consideration hereunder shall be reported and paid to the city by gas companies on a quarter annual basis. Such payment shall be made not more than 45 days following the close of the period for which payment is due. Initial payments shall be prorated for the portion of the period at the beginning of the term of this ordinance. Each payment shall be accompanied by a gross receipts statement supporting the payment. The statement of gross receipts and any supporting documentation related thereto provided by gas companies, shall be subject to audit by the Clerk/Treasurer or its designated agent.
   (I)   Game or music machines (per year) - $35;
   (J)   Vendors (per day) -$125;
   (K)   Motion picture, showing under canvas or in open air (first day) - $10; (each additional day) - $5;
   (L)   Photographs, or enlargements of photographs, soliciting orders for, or delivering or collecting for finished work (per day) - $10; this not to include commercial travelers selling or soliciting photographers or dealers in photographic supplies (per year) - $25;
   (M)   Plumbers:
      (1)   Master plumber’s registration fee - $50;
      (2)   Master plumber’s annual renewal fee - $15;
      (3)   Journeyman plumber’s registration fee - $50;
      (4)   Journeyman plumber’s annual renewal fee - $15.
   (N)   Skating rinks, portable or otherwise:
      (1)   First day - $3;
      (2)   Each additional day - $1; and
      (3)   Three months or less - $10.
   (O)   Telecommunication service businesses. Commencing October 1, 2011, there is hereby levied upon every person, firm, partnership, corporation, or association engaged in the business of offering or providing telecommunication services to the public for hire in the city, an occupation tax as follows:
      (1)   5% on the gross receipts resulting from any toll services and charges on basis local exchange services; inter-exchange services; mobile services; and other telecommunication services as follows:
         (a)   Basic local exchange services shall include the access and transmission of two-way switched communications within the city, including local telephone and telecommunication services;
         (b)   Inter-exchange services shall mean the access and transmission of communications between two or more local exchange areas, provided that such inter-exchange service either:
            1.   Originates from an end user within the city; or
            2.   Terminates with an end user within the city, and is charged to a service address within the city regardless of where the charges are actually paid;
         (c)   Mobile services shall include any radio or similar communication services provided pursuant to license or authority granted by the Federal Communications Commission, charged to a service address within the city regardless of where the charges are actually paid, including cellular, radio paging, and mobile radio services; and
         (d)   Any other similar telecommunication services involving any electronic or electromagnetic transmission of messages originating and terminating in the State of Nebraska and charged to a service address in the city, regardless of where the charges are actually paid.
      (2)   Gross receipts shall not include any toll services and charges as follows:
         (a)   For interstate telecommunications between persons in this city and persons outside of this state;
         (b)   For local carrier access charges, transmission facilities and switching services provided to telecommunications companies;
         (c)   From accounts charged to the United States government or any of its departments, or the State of Nebraska, or any of its agencies, subdivisions or departments.
      (3)   No part or portion of the tax provided for in this section shall be levied upon or assessed against or taken from any such gross receipts so excepted from the provisions hereof.
   (P)   Vendors:
      (1)   Fruits, vegetables, or other commodities, retail dealers in, selling or offering for sale any of the commodities from railroad car, truck, automobile, or other vehicle, or otherwise (per day) - $35; and
      (2)   Per year - $125.
   (Q)   Fireworks vendors as described in § 113.105 - $325.
   (R)   Garbage/refuse haulers. There is hereby levied an occupation tax of 3% of gross receipts on the business of garbage/refuse haulers providing hauling or collecting of refuse from premises located within the corporate limits of the city, including, but not limited to residential, commercial and industrial, and to include all premises with the city limits within the city, excluding the hauling or collecting of refuse from city-owned facilities, only. Any garbage/refuse hauler engaging in the business hauling or collecting refuse within the corporate limits of the city must first comply with the franchise requirements under § 113.092. Said occupation tax shall be collected on a quarter-annual basis. Such payment shall be made not more than 45 days following the close of the period for which payment is due. Initial payments shall be prorated for the portion of the period at the beginning of the term of this section. Each payment shall be accompanied by a gross receipts statement supporting the payment. The statement of gross receipts and any supporting documentation related thereto shall be subject to audit by the Clerk/Treasurer or its designated agent. For purposes of this section, REFUSE shall mean and include garbage, building rubbish, demolition debris, putrescible waste, commercial waste, industrial waste, waste papers and cardboards, animal, food or vegetable waste, and any other waste matter or material.
   (S)   Electricity, water and sewer utilities. There is hereby levied an occupation tax on the utilities rendered within the city limits of the city, including electricity, water and sewer, which shall be in an amount equal to 5% of the gross receipts for electricity, water and sewer derived by the Department of Utilities from the sales of electricity, water and sewer delivered within the corporate city limits of the city, excluding sales to city-owned facilities. Said occupation tax shall be collected on a quarter/annual basis and submitted to the Clerk/Treasurer not more than 45 days following the close of the period for which payment is due.
(1972 Code, § 10-601) (Ord. 570, passed 6-7-1977; Ord. 2011-04, passed 7-19-2011; Ord. 2015-10, passed 7-7-2105; Ord. 2015-13, passed 8-18-2015)
Statutory reference:
   Occupational taxes, see Neb. RS 16-205