Commencing January 1, 2017, there is hereby levied upon every person, firm, partnership, corporation, or association engaged in the business of offering or providing telecommunication services to the public for hire in the City of Norfolk a three (3%) occupation tax on the gross receipts from telecommunications services as defined in Nebraska Sales and Use Tax regulation 1-065 which are subject to City of Norfolk sales tax per the sourcing rule in Nebraska Local Sales and Use Tax regulation 9-001.04 as such regulations are changed from time to time.
Source: Code 1962, § 5-21-1; Ord. No. 4897, § 1, 9-8-06; Ord. No. 5439, § 1, 11-21-16