Section
General Provisions
112.01 Amounts
112.02 Mechanical amusement devices
112.03 Electric utilities
112.04 Lodging
112.05 Fire insurance companies
112.06 Natural gas utilities
112.07 Collection
112.08 Certificates
112.09 Failure to pay
Telecommunication Services
112.25 Definitions
112.26 Amount
112.27 Gross receipts; exceptions
112.28 Payment
112.29 Statement of gross receipts
112.30 Use of funds
112.31 Economic Development Budget
Cross-reference:
Gas division; occupation tax, see § 52.12
GENERAL PROVISIONS
(A) For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:
Alcoholic Beverages (Based on license class, except non-profits): | |
Class A, Beer Only, on premise consumption | $100 |
Class B, Beer Only, off premise consumption | $100 |
Class C (not available in the city) | |
Class D, Alcoholic Liquor, off premise consumption | $200 |
Class I, Alcoholic Liquor, on premise consumption | $250 |
Non-profits | $ 50 |
Bowling Alley: | |
First two alleys or less, per year | $25 |
For each additional alley, per year | $10 |
Buses, per year | $10 |
Electricians, original license, per year | $40 |
Renewal License, per year | $25 |
Fire Insurance Companies, per year | $5 |
Fireworks | |
Selling Permissable Fireworks at Retail, per day | $20 |
Hawkers and Peddlers, per day | $10 |
Per year | $100 |
HVAC Contractor (mechanical), original license, per year | $40 |
Renewal License, per year | $25 |
Plumbers, original license, per year | $40 |
Renewal License, per year | $25 |
Tree Contractors, original license, per year | $40 |
Renewal License, per year | $25 |
Railroad Companies, per year | $25 |
Trailer Camps, first 2 lots, per year | $10 |
Each additional lot, per year | $5 |
(B) (1) Garbage and refuse collectors. All garbage and refuse collection haulers with whom the city has approved as permitted haulers within the city, and who collect, remove, and dispose of garbage and refuse for residential units, group dwellings, and commercial establishments within the city shall pay an occupation tax in the amount of 5% of the charge for said service provided; said occupation tax shall be payable to the city monthly, on or before the 20th day of the subsequent month of the service provided. All monies received by the city from the aforenoted occupation tax shall be utilized by the city for solid waste management activities, at the discretion of the Mayor and Council of the city.
(’72 Code, § 10-601) (Am. Ord. 1442, passed 10-14-93; Am. Ord. 1562, passed 11-14-96; Am. Ord. 1577, passed 6-12-97; Am. Ord. 1790, passed 2-13-02; Am. Ord. 1927, passed 4-27-06; Am. Ord. 2002, passed 9-11-08; Am. Ord. 2012, passed 2-19-09; Am. Ord. 2033, passed 2-11-10; Am. Ord. 2085, passed 2-9-12; Am. Ord. 2179, passed 3-12-15; Am. Ord. 2256, passed 10-26-17)
Statutory reference:
Authority, see Neb. RS 17-525
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