[HISTORY: Adopted by the City Council of the City of Seward
as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-19-2002 by Ord. No. 41-02 (Ch. 1, Art. 15, § 1-1502,
of the 1976 Code)]
The qualified electors of the City of Seward, Nebraska, at the
general election held on November 5, 2002, approved the imposition
of a one-percent City sales and use tax for property tax relief and
for the funding of economic development.
[Amended 7-16-2013 by Ord. No. 8-13, eff. 1-1-2014; 6-7-2022 by Ord. No. 2022-6,
eff. 1-1-2023]
The City of Seward, Nebraska does hereby impose a sales and
use tax of 2% upon the same transactions within such municipality
on which the State of Nebraska is authorized to impose a tax.[1]
[1]
Editor's Note: See Neb. RS 77-2703.
A.
The tax
so collected shall be utilized for the purposes of property tax relief
and economic development, with the lesser of 10% of said tax or $75,000
annually to be used to fund economic development and the balance of
said tax to be used for the purpose of reducing property taxes within
the City of Seward.
B.
The net
proceeds of the additional 1/2% City sales and use tax shall be appropriated
and expended in accordance with the City of Seward Economic Development
Plan, as amended, the Local Option Revenue Act (Neb. RS 77-142, 142
et seq.), as amended, and the ballot question approved by voters at
the June 11, 2013, special mail-in election.
[Added 7-16-2013 by Ord.
No. 8-13, eff. 1-1-2014]
C.
The net
proceeds of the additional 0.50% City sales and use tax shall be appropriated
and expended in accordance with the Local Option Revenue Act (Neb.
RS § 77-142, 142 et seq.), as amended, and the ballot question
approved by voters at the May 10, 2022, primary election.[1]
[Added 6-7-2022 by Ord.
No. 2022-6, eff. 1-1-2023]
[1]
Editor's Note: The 5-10-2022 ballot question provided for
"all revenues generated by the additional one-half percent (0.5%)
to be used for public infrastructure projects."
[Adopted as Ch. 10, Art. 9, of the 1976 Code]
[Amended 3-21-1978 by Ord. No. 1127; 12-6-1983 by Ord. No. 29-83; 3-29-1989 by Ord. No. 7-89; 9-19-1995 by Ord. No. 38-95; 3-15-2005 by Ord. No. 16-05; 4-19-2005 by Ord. No. 25-05; 11-21-2006 by Ord. No. 27-06; 9-20-2016 by Ord. No. 2016-16]
A.
Sale of alcoholic beverages. As authorized by Neb. RS 53-132(4) of
the Nebraska Liquor Control Act, the occupation taxes for liquor license
holders of the City of Seward Nebraska will be two times the amount
of the license fees established by the Nebraska Liquor Control Commission.
For new licenses that are applied for and received on dates other
than the renewal dates, the fees will be prorated on a quarterly basis
as outlined by the Nebraska Liquor Control Commission.
C.
Telephone companies: 4% of annual gross revenues derived from intrastate
business to, from, and within City limits.
D.
Mobile telecommunications services: 4% of annual gross revenues derived
from mobile telecommunications services, which shall mean a wireless
communication service carried on between mobile stations or receivers
and land stations, and by mobile stations communicating among themselves,
and includes:
(1)
Both
one-way and two-way wireless communications services;
(2)
A
mobile service which provides regularly interacting group of base,
mobile, portable, and associated control and relay stations, whether
on an individual, cooperative, or multiple basis for private one-way
or two-way land mobile radio communications by eligible users over
designated areas of operation; and
(3)
Any
personal communications service.
E.
Natural gas companies: 4% of annual gross revenues derived by the
grantee from sales of natural gas delivered within the City limits.
F.
Cable TV companies: 5% of the annual gross revenues, due and payable
on March 1 of each year for the previous calendar year.
G.
Electric utilities: 10% of annual gross revenues from the use of
its plant and properties within the City of Seward, due and payable
quarterly during the fiscal year.
H.
Water utilities: 5% of annual gross revenues from the use of its
plant and properties within the City of Seward.
I.
Sewer utilities: 0.0% of annual gross revenues from use of its plant
and properties within the City of Seward.
[Amended 10-4-2022 by Ord. No. 2022-19]
[Amended 3-21-1978 by Ord. No. 1128]
For the purpose of levy of an occupation tax as provided by § 350-2.1, a "nonprofit organization" shall mean and be a nonprofit corporation as defined by Chapter 53 of the Revised Statutes of the State of Nebraska 1943 as amended.[1]
[1]
Editor's Note: See Neb. RS 53-103.26.
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. (Neb.
RS 35-106)
[Amended 12-6-1983 by Ord. No. 29-83; 9-20-2016 by Ord. No. 2016-16]
All occupation taxes, except as otherwise provided for in § 350-2.1, shall be due and payable on the first day of May of each year, except in the event that the tax is levied daily, and upon the payment thereof by any person or persons to the Municipal Clerk, the Clerk shall give a receipt, properly dated, and specifying the person paying the tax and the amount paid; provided that occupation taxes collected from Class C liquor licensees shall be due and payable on the first day of November; and provided, further, that occupation taxes collected from telephone companies shall be due and payable semiannually, on or before May 31 of each year for the preceding six-month period ending April 30 and on or before November 30 of each year for the preceding six-month period ending October 31. 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. All forms and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction.
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 the 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.
[Amended 12-6-1983 by Ord. No. 29-83]
If any person, company, or corporation fails or neglects to
pay the occupation tax 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 1% per month until paid.
[Amended 12-6-1983 by Ord. No. 29-83]
Where the occupation tax imposed is based upon gross receipts, the company subject to the tax imposed shall file with the City Clerk-Treasurer on or before the date said tax is payable a verified statement covering each tax period. Said statement shall show the gross receipts derived from the business for which said tax is levied as set forth in § 350-2.1 of this article.
[Amended 12-6-1983 by Ord. No. 29-83]
Duly authorized representatives of the City may, upon request
and during business hours, inspect the books and records of any company
whose occupation tax is based upon gross receipts for the purpose
of verifying such statement or statements filed with the City Clerk-Treasurer.
