For the purpose of raising revenue within the City, there is hereby levied upon the following described business conducted in the City the following designated occupation taxes:
Manufacture of alcohol and spirits
$100
Manufacture of beer
$100
Manufacture of wine
$100
Alcoholic liquor distributor
$100
Beer distributor
$100
Retailers of alcoholic liquors for consumption on the premises and/or off the premises (sales in original packages only) including beer regardless of alcoholic content
$100
Retailer of beer for consumption on the premises regardless of alcoholic content
$25
Retailer of beer for consumption off the premises regardless of alcoholic content
$25
Such occupation tax so levied shall be paid to the City Treasurer for the benefit of the General Fund of the City immediately after the final issuance of license under the Nebraska Liquor Control Act for any such business. (Ref. 16-205, 53-124, 53-150, 53-160 RS Neb.)
There shall be levied and imposed an occupation tax of $100 on the business of itinerant vendor, which tax so levied and imposed shall become due and payable at the filing of the application. The occupation tax is to be refunded if the Council fails to grant the itinerant merchant a permit to do business within the City. In addition to the occupation tax imposed upon the itinerant merchant, the City Council may, at its discretion, determine whether or not the itinerant merchant shall be required to post a security bond for faithful performance, in order to the benefit of residents of the City for any damage such resident may incur as a result of the activities of the itinerant merchant. (Ref. 16-205, 75-328 RS Neb.)
The City Treasurer shall issue his receipt for such tax when paid, properly dated specifying the person for whom paid and for what purpose. If such City Treasurer is unable to collect such occupation tax when due, he shall immediately report to the City Attorney who shall then proceed by civil suit in the name of the City to collect the amount due. This remedy shall not be exclusive of any right of action but merely cumulative. (Ref. 16-205 RS Neb.)