Title 11 · Business Regulations

Chapter 114: Occupation Taxes

7 sections

§ 114.01 Purpose.

For the purpose of raising revenue there is hereby levied an occupational tax upon certain occupations, businesses and services carried on within the corporate limits of the municipality, as herein specified and enumerated; every person, firm, occupation or corporation carrying on the occupation or business or services hereinafter specified within the corporate limits of the municipality, shall pay to the Municipal Clerk on the dates herein specified, the sum or sums hereinafter set forth as a tax upon such occupation or business. All money so collected shall be paid over forthwith by the Municipal Clerk to the Municipal Treasurer, who will credit the same to the General Fund of the municipality; and said money shall remain under the control of the governing body and used for such purposes as are permitted in cases of other monies belonging to the General Fund.

(1999 Code, § 10-501)

§ 114.02 Retail Liquor Licenses; Amounts.

For the purpose of raising revenue, an occupation tax is hereby levied on the following business:

(A) Class B; off sale beer only: $25.00;

(B) Class C; on and off sale alcoholic liquor: $25.00;

(C) Class D; off sale alcoholic liquor and beer: $25.00; and

(D) Class I; Beer, Wine & Distilled Spirits, on sale only: $25.00.

(1999 Code, § 10-502; Ord. 805; Ord. 922)

§ 114.03 Collection Dates.

All occupation taxes shall be due, and payable on May 1 of each year, except in the event that the said tax is levied daily, and upon the payment thereof by any person or persons to the Municipal Clerk, the said Clerk shall give a receipt, properly dated and specifying the person paying the said tax, and the amount paid; provided, occupation taxes collected from Class C liquor licensees shall be due and payable on November 1. The revenue collected shall then be immediately deposited into the General Fund by the Municipal Treasurer. The Municipal Treasurer shall keep an accurate account of all revenue turned over to him or her. All forms, and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction.

(Neb. RS 17-525; 1999 Code, § 10-503)

§ 114.04 Gas and Telephone Companies.

(A) Amounts. There is hereby levied a tax upon the following occupations, businesses and services carried on within the corporate limits of the municipality.

(1)Gas companies. All persons, firms or corporations distributing gas (either natural or manufactured), and selling the same to the inhabitants of the municipality shall pay to the municipality an occupation tax of 3% of the gross receipts from such business. The 3% provided for in this section only increases the occupational tax presently being paid by any gas company to a total of 3%, and does not enlarge the occupational tax presently being paid by an additional 3%.

(2)Telephone companies. All telephone companies doing business in the municipality are required to pay an occupational tax to the municipality in an amount equal to 3% of the gross receipts, from the local monthly service charges collected for local exchange telephone service and intrastate charges to subscribers within the municipality. There shall be excepted from the provisions of this subsection all receipts for telephone service to the United States government or any of its departments and all receipts from the state or any of its departments, and no part or portion of the tax provided for in this section shall be levied upon or assessed against or taken from the United States government, the government of the state, or either of their departments.

(B) Procedures.

(1)Payment of the occupation tax herein levied under division (A) above shall be in semi-annual payments using the calendar half-year ending June 30 and December 31, each year as a basis for determining and computing the amount of tax payable. Each half-year payment shall be due 45 days after the termination of each calendar half-year. All payments of tax made after the due date shall draw interest at the rate of 0.75% per month and, after payment has been in default for six months, a penalty of 5% shall be added thereto in addition to the interest charges and shall be paid by the company or companies subject to the occupation tax. Each succeeding payment may make such adjustment to be shown on the report hereinafter provided for as may be necessary for uncollectibles or any other matters which may have resulted in either an excess or deficiency in the amount of tax paid in any previous period.

(2)All such companies at the time as they make such half-year payments of tax shall file with the Municipal Clerk a full, complete and detailed statement of the gross receipts subject to the occupation tax provided for in division (A) above, and said statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the municipality, or by a higher managerial employee of such company, and the municipality shall have the right at any time to inspect through its officers, agents and representatives, the books and records of such company for the purpose of verifying such report or reports; provided, however, that in case any company shall refuse, fail or neglect to furnish or file such report or reports at the time required by this chapter, or shall fail or refuse to permit the municipality to inspect the books and records of such company for the purpose of verifying such report or reports, then and in that event, the occupation tax for the preceding half-year shall be estimated by the governing body and said amount so estimated shall be paid within 45 days following the end of the half-year as required by this chapter, and said amount shall draw interest and penalties as further provided in this section.

(1999 Code, § 10-504:505)

§ 114.05 Receipt.

All occupation taxes levied by this chapter shall be paid on the dates herein provided. Upon the payment thereof by any person or persons to the Municipal Clerk, the Municipal Clerk shall give a receipt, properly dated and specifying the person paying the tax, and the amount paid. The revenue collected shall then be immediately deposited into the General Fund by the Municipal Treasurer. The Municipal Treasurer shall keep an accurate account of all revenue turned over to him or her. All forms and receipts herein mentioned shall be issued in duplicate, one copy shall then be kept by each party in the transaction. The Municipal Clerk’s receipt shall constitute proper authority for any person to carry on and conduct the business specified in said receipt.

(1999 Code, § 10-506)

§ 114.06 Non-Refundable.

Every occupation tax levied by this chapter must be paid as herein provided and no person or firm paying such occupation tax shall be entitled to a refund of any of the tax so paid.

(1999 Code, § 10-507)

§ 114.07 Failure To Pay.

(A) If any person, company or corporation fails, or neglects to pay the occupation taxes as provided herein on the day it becomes due and payable, the municipality shall then proceed by civil suit to collect the amount due.

(B) All delinquent taxes shall bear interest at the rate of 1% per month until paid.

(1999 Code, § 10-508)