Sec. 3-27. Occupation tax.


(a)   For the purpose of raising revenue within the city, there is hereby levied upon the following described businesses conducted within the city, the following designated occupation tax:


(1)   Manufacturer of alcohol and spirits $2,000.00
State law reference--R.R.S. 1943 53-124(1)
(2)   Manufacturer of beer Same amount as license

State law reference--Class V licenses, R.R.S. 1943, 53-124(2)(a)

(3)   Manufacturer of wine $500.00
State law reference--R.R.S. 1943, 53-124(2)(c)
(4)   Alcoholic liquors distributor 1,500.00
State law reference--R.R.S. 1943, 53-124(3)
(5)   Beer distributor 1,000.00
State law reference--R.R.S. 1943, 53-124(4)
(6)   Retailer of beer only, for consumption on the premises 200.00
State law reference--Class A license, R.R.S. 1943, 53-124(5)(a)
(7)   Retailer of beer only, for consumption off the premises 200.00
State law reference--Class B license, R.R.S. 1943, 53-124(5)(b)
(8)   Retailer of alcoholic liquors for consumption on the premises and off the premises 600.00
State law reference--Class C license, R.R.S. 1943, 53-124(5)(c)
(9)   Retailer of alcoholic liquors for consumption off the premises 400.00
State law reference--Class D license, R.R.S. 1943, 53-124(5)(d)
(10)   Retailer of alcoholic liquors for consumption on the premises 500.00
State law reference--Class I license, R.R.S. 1943, 53-124(5)(e)
(11)   Special designated permit, per day 80.00
State law reference--R.R.S. 1943, 53-124.11
(12)   Nonbeverage user:
State law reference--R.R.S. 1943, 53-124(8)
a.         Class 1 10.00
b.         Class 2 50.00
c.         Class 3 100.00
d.         Class 4 200.00
e.         Class 5 500.00
(13)   Catering Permit for Class C, D or I licensees 200.00
(14)   Bottle club 500.00
State law reference--R.R.S. 1943, 53-124(5)(e)


(b)    During the license year, no occupation tax shall be levied for a sum less than the amount of the annual occupation tax as fixed in this section, regardless of the time when an application for a license has been made, except that (a) when there is a purchase of an existing licensed business and a new license of the same class is issued or (b) upon the issuance of a new license for a location which has not been previously licensed, the occupation taxes shall be prorated on a quarterly basis as of the date of issuance of the license.


(c)   Such occupation tax shall be paid to the treasurer for the benefit of the general fund immediately after the final issuance or renewal of a license under the Nebraska Liquor Control Act for any such business. 


Source: Code 1962, 5-15-16; Ord. No. 3012, 1-3, 10-5-81; Ord. No. 3058, 1(6), 3-1-82; Ord. No. 3209, 7, 8, 5-7-84; Ord. No. 3598, 2, 11-7-88; Ord. No. 3604, 1, 11-7-88; Ord. No. 3697, 1, 2, 3-19-90; Ord. No. 4559, 1, 10-15-01; Ord. No. 4786, 1, 04-04-05; Ord. No. 5106, 1, 2-16-10

State law reference--Occupation tax authorized, R.R.S. 1943, 53-124, 53-160.