(A) The city shall have power to raise revenue by levying and collecting a license tax on any occupation or business within the limits of the city and regulate the same by ordinance. Any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under §§53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602, or 77-4008 RS Neb. or which is exempt from tax under §77-2704.24 RS Neb. The occupation tax shall be imposed in the manner provided in §18-1208 RS Neb., except that §18-1208 RS Neb. does not apply to an occupation tax subject to §86-704 RS Neb. All such taxes shall be uniform in respect to the classes upon which they are imposed. All scientific and literary lectures and entertainments shall be exempt from such taxation, as well as concerts and other musical entertainments given exclusively by the citizens of the city. (Ref.17-525 RS Neb.)
(B) Notwithstanding any ordinance or charter power to the contrary, the (city/village) shall not impose an occupation tax on the business of any person, firm, or corporation licensed under the Nebraska Liquor Control Act and doing business within the corporate limits of the city in any sum which exceeds two (2) times the amount of the license fee required to be paid under the Act to obtain such license. (Ref. 53-132 RS Neb.) (Amended by Ord. No. 894, 7/21/15)
Statutory reference:
Occupation taxes generating more than $300,000; imposition or increase; election required, see 18-1208 RS Neb.