The occupation tax referred to elsewhere in this municipal code shall be upon each of the following
occupations and businesses (except as provided in such section) in amounts, respectively, as follows.
A | |
Alcohol, alcoholic liquors; per year: | |
Alcoholic liquor (except beer) wholesaler | $1,000 |
Beer wholesaler | $250 |
A - retailer of beer only, for consumption on- premises | $200 |
B - retailer of beer only, for consumption off- premises (sale in original packages only) | $200 |
C - retailer of alcoholic liquors for consumption on-premises and off-premises (sale in original packages only), except non-profit corporation which is a club | $600 |
C - retailer of alcoholic liquors, including beer for consumption on the premises only, non-profit corporation which is a club | $150 |
D - retailer of alcoholic liquors, including beer, for consumption off-premises sale in original packages only) | $400 |
I - retailer of alcoholic liquors, for consumption on-premises only | $500 |
Special designated license, except for special designated license issued to a holder of a catering license | $50 per day |
Catering licensee | $200 |
Manufacture of alcohol and spirits | $1,000 |
Manufacture of beer | $500 |
Manufacture of wine | $500 |
Non-beverage user | |
Class 1 | $5 |
Class 2 | $25 |
Class 3 | $50 |
Class 4 | $100 |
Class 5 | $250 |
B | |
Billboard advertising, bill posting, thrust upon public view or attention from billboards located upon private property, or elsewhere, for pay or hire, by persons, firms, or corporations, per year | $25 |
D | |
Dog kennels | |
Kennel authorized to keep less than five dogs, per year | $25 |
Kennel authorized to keep five dogs or more, per year | $50 |
F | |
Fire insurance company or association, per year | $5 |
H | |
Hawkers and peddlers | |
Per week | $5 |
Per year | $25 |
Hotel accommodations | 4% of gross receipts as defined in § 11-2-6 of this code |
P | |
Pawnbrokers, per year | $100 |
Petroleum products, refineries of, per year | $250 |
Pet shop, per year | $50 |
R | |
Retail business occupation tax | 0.50% of all general retail business transactions which the state is authorized to impose a tax as allowed by the Nebraska Local Option Revenue Act, being Neb. RS 77-27,142 et seq. and which are subject to sales and use tax within an agreed enhanced employment area, except any transaction which action which is subject to tax under Neb. RS 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602 or 77-4009 or which is exempt from tax under Neb. RS 77-2704.24 |
(Ord 3835, passed - -2005; Ord. 3991, passed - -2009; Ord. 4115, passed - -2013; Ord. 4154, passed - -2015; Ord. 4210, passed 5-15-2017)