Article 3 - Occupation Taxes
Article 3 – Occupation Taxes
SECTION 5-301: TAXES IMPOSED
SECTION 5-302: INTERSTATE OR GOVERNMENT BUSINESS
SECTION 5-303: PAYMENT
SECTION 5-304: liquor; collection of tax; failure to pay
SECTION 5-301: TAXES IMPOSED
A. For the purpose of raising revenue, there is hereby levied an occupation tax upon such occupations and businesses carried on within the corporate limits of this city as enumerated herein and in such amounts as set by ordinance and kept on file at the city office.
1. Each vendor, occupation and business carried on within the city which does not have a permanent business residence within the city limits.
2. Each occupation and business respecting alcoholic liquors carried on within the corporate limits of the city in the amount of two times the amount of the license fee required to be paid under the Nebraska Liquor Control Act.
3. Each fire insurance corporation, company or association doing business in the city for the use, support and benefit of the volunteer Fire Department. The city clerk shall collect with diligence the occupation tax so imposed. Upon the receipt of the tax, the clerk shall pay over the proceeds thereof to the city treasurer, who shall credit the same to a fund to be known as “special occupation tax fund” for the benefit of the Fire Department. Upon proper claim filed by the fire chief and allowed by the City Council, the treasurer shall pay over the proceeds of the tax in the fund from time to time for the use of the Fire Department as hereinbefore provided.
4. A monthly franchise fee for the distribution of electricity for sale in an amount equal to 10% of the gross receipts derived from the business of distributing and selling electricity.
B. The provisions of this chapter shall not extend to nor affect individuals selling their own labor, handiwork, farm products, food, livestock, meat, poultry, butter, eggs, vegetables, hay, or grain if raised or produced by the vendors; provided, the sale or offering for sale in the city of the products or commodities above excepted shall be prima facie evidence that such products or commodities were not raised or produced by such vendors until such vendors shall satisfy the city clerk or law enforcement officer by sufficient proof that they are entitled to exemption under this division; and provided further, the clerk or law enforcement officer may, in the case of vendors claiming exemption under this division, require such vendors to make affidavit under oath with respect to the matter concerning the raising or production of the specific products or commodities sold or offered for sale by such vendors.
C. The provisions of this chapter shall not extend to scientific or literary lectures or entertainments or concerts or other entertainments given exclusively by citizens of the city or their employees.
SECTION 5-302: INTERSTATE OR GOVERNMENT BUSINESS
The license tax levied by this ordinance is not levied upon any business or occupation which is interstate or which is done or conducted by any department of the government of the United States, the State of Nebraska, this city or the officers thereof, as such in the course of its or their official duties or by any county or subdivision of this state or its officers.
SECTION 5-303: PAYMENT
A. The occupation tax herein levied shall be paid in cash to the city clerk or other person designated by the mayor and City Council who, upon the payment thereof by any person, shall issue a receipt thereof to the person paying the same, properly dated and specifying on behalf of whom and for what the sum was paid. The clerk shall keep a proper account of occupation taxes paid to him or her and the same shall be credited to the general fund of the city. The clerk's receipt shall be the warrant and proper authority for any person to carry on and conduct the business specified in the receipt so issued and for which the occupation tax has been paid; provided, such receipt shall not be assignable.
B. Every occupation tax levied at a daily, monthly, quarterly, yearly or other rate must be paid in one payment in advance before the business is commenced, whether the receipt is issued at the beginning of the day, month, quarter, year or other term, or at any time thereafter. No person paying an occupation tax shall be entitled to a refund of any part of the tax so paid.
SECTION 5-304: liquor; collection of tax; failure to pay
A. In the case of a liquor license, the occupation tax year shall commence on May 1 of each year and end on April 30 next succeeding. No occupation tax in an amount less than the amount provided in this division for a yearly period shall be accepted regardless of the time within the taxing period when such business is commenced. The amount of such occupation tax shall be deposited with the city clerk at the time the application for license is made or within 24 hours after the application has been filed with the Nebraska Liquor Control Commission. The city clerk shall hold such occupation tax as a trust fund until the application is finally passed upon, and if the application is refused and license denied then the amount thereof shall be returned to the applicant.
B. The city clerk shall account for and pay the occupation tax to the city treasurer immediately after the license is issued and the treasurer shall credit the same to the general fund of the city. Upon the failure of any such applicant to pay the occupation tax as herein provided, it shall be mandatory upon the City Council to pass a resolution denying the application for a license or requesting the commission to deny the application, and the resolution shall state the reason therefor and shall be forwarded to the commission. (Am. Ord. No. 350, 6/10/86)