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:
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Manufacture of alcohol and spirits
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$100
|
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Manufacture of beer
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$100
|
|
Manufacture of wine
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$100
|
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Alcoholic liquor distributor
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$100
|
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Beer distributor
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$100
|
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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
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$100
|
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Retailer of beer for consumption on the premises regardless
of alcoholic content
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$25
|
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Retailer of beer for consumption off the premises regardless
of alcoholic content
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$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.)
