All occupation taxes shall be due and payable on the first day of May of each year, except in the event that the tax is levied daily, and upon the payment thereof by any person or persons to the Municipal Clerk, the Clerk shall give a receipt, properly dated, and specifying the person paying the tax, and the amount paid; provided, occupation taxes collected from Class C liquor licensees shall be due and payable on the first day of November. The revenue collected shall then be immediately deposited into the General Fund by the Municipal Treasurer. The Municipal 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.
(1972 Code, § 10-603)
Statutory reference:
   Occupational taxes, see Neb. RS 16-205