Except as provided in the provisions of this article pertaining to Class C liquor licenses, general retail business transactions within an agreed enhanced employment area and hotel accommodations, on all occupations and businesses upon which such tax is levied at a yearly rate the year for such tax shall be deemed to begin with May 1 of each year and shall end on April 30 following; and such tax for each year shall be due and payable, in advance, on the May 1 of every year, and thereafter, such tax shall be delinquent. The whole amount of every occupation tax levied at a daily or yearly rate must be paid in one payment before the occupation or business is commenced, whether payment is made at the beginning of the day or year, or at any time thereafter; and no payment made at the beginning of the day or year shall be for any certain time less than such day or year. The whole amount of the tax on the manufacture, distribution, or sale of alcoholic liquor shall be paid immediately after the final issuance of a license to the applicant under the Nebraska Liquor Control Act, being Neb. RS 53-101 et seq.; provided, however, when there is a purchase of an existing licensed business and a new license of the same class is issued, or upon the issuance of a new license for a location which has not been previously licensed, the license fee and occupation taxes shall be prorated on a quarterly basis as of the date of issuance. The tax on hotel accommodations shall be paid according to the section of this article concerning such tax.
(Ord. 3835, passed - -2005; Ord. 4154, passed - -2015; Ord. 4210, passed 5-15-2017)