[Amended 6-15-1999 by Ord. No. 1298; 9-16-2003 by Ord. No. 1417; 12-16-2008 by Ord. No. 1562; 3-3-2020 by Ord. No. 1866]
The City Council may, by adopting a resolution by majority vote of the members of the City Council, establish appropriate fees and costs for the following listed goods and services provided by the City, which fees and costs shall be paid for by the users of or applicants for said goods and services:
Bingo license fee.
Building moving permit fee.
Building permit fee.
Construction business fee.
Curb cut fee.
Demolished building fee.
Facility rental fees.
Fireworks permit fee.
Golf course/green fees.
Handicapped parking fee.
Handicapped bus fee.
Library fees and fines.
Liquor license occupation fee.
The City of Papillion hereby adopts the liquor license classifications as determined by the Nebraska Legislature as set forth in Neb. Rev. Stat. § 53-124, and as amended in the future.
Any person, firm or corporation which holds a liquor license issued pursuant to the Nebraska Liquor Control Act, Neb. Rev. Stat. § 53-101 et seq., shall pay an occupation tax in an amount equal to 1 1/2 times the liquor license fee as set forth in Neb. Rev. Stat. § 53-124, or as amended in the future. In addition, the holder of an entertainment district license shall pay an additional occupation tax in an amount equal to 1/2 of the said liquor license fee. The occupation taxes provided for in this subsection shall become effective upon passage of the City Council resolution approving the related license.
Such occupation tax shall be due and payable upon the initial application for and issuance of a liquor license and upon the annual renewal anniversary thereof and shall be based on a twelve-month annual basis; said occupation tax shall be prorated on a quarterly basis depending upon the date of the application for a liquor license.
Liquor license renewal fee.
Peddlers and hawkers fee.
Pet license fee.
Recreational facilities fee.
Refuse collection fee.
Sidewalk cleaning fee.
Sidewalk excavation fee.
Special use permit fee.
Subdivision/platting filing fee.
Utility turn on fees.
Variance application fee.
Zoning application fee.
Papio Bay Aquatic fees.
Utility/easement location fees.
Water/sewer connect, usage and rate fees.
For the use, support and maintenance of the Municipal Fire Department, all revenue realized from the occupation tax on fire insurance companies shall be appropriated to the Fire Department Fund.
Any person, firm or corporation who or which is maintaining and operating any community antenna television service within the boundaries of the City of Papillion shall pay to the City annually, no later than May 1 of each year, an occupation tax in the amount of $10,000 or an amount equal to 5% of the annual gross revenues from operations within the City during the preceding year, whichever amount is greater, for the use of the streets and other facilities of the City in the operation of the community antenna television system and for the municipal supervision thereof. This payment shall be in addition to any other tax or payment owned to the City by any such person, firm or corporation. As used herein, gross revenues from operations within the City shall include all forms of revenue, including but not limited to:
Subscription receipts received on or on account of all retail sales or television signals within the City.
Receipts from sale or leasing or equipment at retail within the City.
Advertising revenues received on account of signals transmitted to subscribers within the City. In respect to advertising which is transmitted to subscribers within the City, as well as without, the tax shall be payable only as to those advertising revenues allocable to advertising transmitted to subscribers within the City, and for this purpose the revenues therefrom shall be prorated in the ratio that subscription revenues within the City bear to the total subscription revenues derived from all customers to whom such transmission was made.
The receipt issued after the payment of any occupation tax shall be the occupation tax certificate. Said certificate shall specify the amount of the tax and the name of the person and business that paid said tax. The occupation tax certificate shall then be displayed in a prominent place or carried in such a way as to be easily accessible while business is being conducted.
All occupation taxes or license fees required in this chapter or Code of the City of Papillion shall be due and payable in advance before the business begins for the number of days or term for which the business is to be carried on. All taxes or fees shall be due for the full period. No discount shall be made for partial terms of the expiration of doing business before the term has been completed.
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. All delinquent taxes shall bear interest at the rate of 16% per annum until paid. The municipality shall have the option of authorizing the City clerk to issue a distress warrant over the corporate seal directing the Chief of Police to collect by distress and sale of the goods and chattels of the person named in said warrant. The Chief of Police shall deduct such fees out of the revenue from the same and shall compensate the municipality for conducting the sale. All other revenue shall be returned to the delinquent party.
[Amended 9-7-1999 by Ord. No. 1305; 1-20-2004 by Ord. No. 1426]
The City of Papillion, Nebraska, (hereinafter referred to as “Papillion”) hereby establishes a franchise fee on every natural gas company, and every other person, firm or corporation, their successors and assigns, owning, operating, controlling, leasing or managing any natural gas plant or system, generating, manufacturing, selling, distributing or transporting natural gas, (hereinafter referred to as “energy providers”). Energy providers shall collect from their customers, located within the corporate limits of the City of Papillion, and pay to the City such franchise fee based upon the following rates and classifications:
Residential customers. An amount equal to 5% of gross receipts derived from the sale, distribution or transportation of natural gas delivered within the present or future limits of the City of Papillion. “Gross receipts,” as used herein, are revenues received from the sale, distribution or transportation of natural gas, after adjustment for the net write-off of uncollectible accounts and corrections of bills theretofore rendered.
Nonresidential. An amount based on 0.004174 per ccf/per month/per customer, after adjustment for the net write-off of uncollectible accounts and corrections of bills theretofore rendered of natural gas delivered within the present or future limits of the City of Papillion. For purposes of this section, “commercial customer” includes “commercial firm,” “commercial interruptible,” “industrial firm,” “industrial interruptible” and “transportation customers,” as such terms are commonly understood in the natural gas industry.
The amount paid by energy providers shall be in lieu of, and energy providers shall be exempt from, all other occupation, license, excise or right-of-way permit fees or taxes which the City of Papillion may impose for the rights and privileges herein granted or for the privilege of doing business within the City, and in the event any such fee, charge, license, tax or assessment shall be imposed by the City, the payment to be made in accordance with the provisions of this section shall be reduced in an amount equal to the annual burden of such fee, charge, license, tax or assessment imposed upon the energy providers. Ad valorem property taxes imposed generally upon all real and personal property within the City shall not be deemed to affect the obligation of the energy providers under this section.
Any consideration hereunder shall be reported and paid to the City by energy providers on a monthly basis. Such payment shall be made not more than 30 days following the close of the period for which payment is due. Initial and final payments shall be prorated for the portion of the period at the beginning and end of the term of this section.
Energy providers shall list the local franchise fee collected from customers as a separate item on bills for utility service issued to customers. If at any time the City or other authority having proper jurisdiction, prohibits such recovery, then energy providers will no longer be obligated to collect and pay the franchise fee herein contemplated. In addition, an energy provider may discount or reduce the franchise fee payable for natural gas delivered to a specific customer of an energy provider when it is required to reduce the franchise fee to retain the business of that customer. Modification or reduction of the franchise fee should occur if the franchise fee would cause the customer to cease purchase or transportation deliveries of natural gas from the energy provider by installing equipment to access an energy supply not subject to the City's.
The City shall provide copies of annexation ordinances to energy providers on a timely basis to ensure appropriate franchise fee collection from customers within the corporate limits of the City.
The City shall have access to and the right to examine during normal business hours, those energy providers' books, receipts, files, records and documents that are necessary to verify the correctness of payments due hereunder. If it is determined that a mistake was made in the payment of any franchise fee required hereunder, such mistake shall be corrected promptly upon discovery, such that any underpayment by energy providers shall be paid within 30 days of the recalculation and any overpayment by energy providers shall be discounted from the next payment(s) due.
[Added 12-19-2006 by Ord. No. 1502]
Commencing the first day of January 2007, 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 Papillion an occupation tax as follows:
Five percent on the gross receipts resulting from any toll services and charges on basic local exchange services; air-exchange services; mobile services; and other telecommunication services as follows:
Basic local exchange services shall include the access and transmission of two-way switched communications within the City, including local telephone and telecommunication services;
Inter-exchange services shall mean the access and transmission of communications between two or more local exchange areas, provided that such inter-exchange service either:
Mobile services shall include any radio or similar communication services provided pursuant to license or authority granted by the Federal Communications Commission, charged to a service address within the City, regardless of where the charges are actually paid, including cellular, radio paging, and mobile radio services; and
Any other similar telecommunication services involving any electronic or electromagnetic transmission of messages originating and terminating in the State of Nebraska and charged to a service address in the City of Papillion, regardless of where the charges are actually paid.
Gross receipts shall not include any toll services and charges as follows:
For interstate telecommunications between persons in this City and persons outside of this state;
For local carrier access charges, transmission facilities and switching services provided to telecommunication companies; and
From accounts charged to the United States government or any of its departments, or the State of Nebraska, or any of its agencies, subdivisions, or departments.
No part or portion of the tax provided for in this chapter shall be levied upon or assessed against or taken from any such gross receipts so excepted from the provisions hereof.
There shall be exempted from the provisions of this section all receipts for telephone service to the United States government or its departments, the State of Nebraska, or its departments, and the City of Papillion.
Editor's Note: This ordinance also repealed former § 175-8, Occupation tax on telephone service, as amended.
[Added 6-5-2012 by Ord. No. 1644]
There is hereby levied upon every person, firm, partnership, corporation or association engaged in the business of operating a hotel in the City of Papillion, an occupation tax as follows:
Five percent on the gross receipts resulting from consideration charged for occupancy of any space furnished by any hotel.
"Hotel" defined; exceptions. "Hotel" shall mean any facility in which the public may, for consideration, obtain temporary sleeping accommodations in any space ordinarily used for accommodations. The term shall include hotels, motels, tourist hotels, bed-and-breakfast establishments, lodging houses, inns, nonprofit hotels, and campgrounds and travel trailer parks; but "hotel" shall not be defined so as to include hospitals, health-care facilities, nursing homes, chronic-care centers, residential trailer parks, multifamily dwellings and apartment buildings, dormitories or facilities operated by an educational institution and regularly used to house students.
"Occupied room" defined; exceptions. "Occupied room" shall mean any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the temporary use or possession, or the right to temporary use or possession. The term does not include a function room such as a ballroom, banquet room, reception room, meeting room or other recreational space, provided it is not used as temporary sleeping accommodations. Such term shall not mean, and no tax imposed by this section shall be measured by or collected for, complimentary or other sleeping accommodations for which no consideration is charged.
Collection. The tax imposed by this section may be collected by the hotel operator from the occupant of each room to which the tax applies. The tax may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The operator shall remain responsible for reporting, on the forms prescribed and furnished by the City, and payment of all taxes imposed, whether or not the taxes are actually collected from the guests.
Records. It shall be unlawful for any hotel operator subject to this section to fail to maintain or fail to make available to the City, upon 72 hours' notice, written records accurately and completely evidencing the number of rooms occupied, the dates the rooms were occupied, the amount of occupation tax due or paid under this article, and such other information as is required by the Finance Department Director. Such records shall be maintained for a period of three years from the date of filing the occupation tax form or due date, whichever is the latter.
Due date; delinquency. Notwithstanding any contrary provision of this section or chapter, the tax imposed by this section shall be due and payable on the 25th day of the calendar month following the month during which the room was occupied. All taxes not paid by the 25th day of the month in which they are due and payable shall be deemed to be delinquent. The operator shall be assessed a penalty of 10% on all delinquent amounts as well as interest of 1% per month or fraction thereof from the first of the month in which such tax becomes due and payable until the date of payment.