[Added by Ord. No. 1199, 9-29-2015; amended by Ord. No.
1210, 6-20-2017]
As used in this article, the following words and phrases shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning:
Shall mean the City of Ralston and the area within the corporate
limits of the City of Ralston.
Shall mean any establishment or business offering the public
on-premises consumption of alcoholic and/or nonalcoholic beverages
including, but not limited to, bars, taverns, night clubs, and dance
halls and concession stands at race tracks, golf courses, sports and
meeting facilities, arenas, or stadiums. A drinking place may also
be a restaurant.
The term does not include any business offering beverages free
of charge. The term "free of charge" means without any consideration,
donation, contributions, or monetary charges of any nature paid for
access to the beverages and, without limitation, requires the absence
of any admission charge, cover charge, table reservation fee, gate
charges, seat charges, entertainment fee, green fees, or required
minimum purchase of beverages or merchandise.
The term does not include a place offering beverages on premises
owned or operated by a civic, charitable, educational, religious,
governmental, or political organization exempt from income taxes under
the United States Internal Revenue Code.
Shall mean to offer to the public, carry on, or take part
in the operation of a business as owner, operator, or agent. A person
renting or using a facility for a taxable activity or service, either
as a one-time event or otherwise, shall be considered to be engaged
in the business.
Shall mean all edible refreshment or nourishment, whether
solid, semi-solid, or liquid. The term shall not include:
Any food that is not subject to the sales and use tax imposed
by the Nebraska Revenue Act of 1967, as it is amended from time to
time; and
Snack foods, which shall mean unopened bottles or cans of soft
drinks, chewing gum, candy, popcorn, peanuts and other nuts, unopened
packages of cookies, donuts, crackers, and potato chips, and unopened
packages of other items of essentially the same nature which are consumed
for essentially the same purpose and which are packaged for home consumption.
Shall mean the total amount of consideration, donation, contributions,
or monetary charges of any nature paid to obtain or for access to
food or beverage without any deduction on account of expenses, taxes,
or other costs.
The term includes, without limitation:
The price charged for food or beverages;
Any admission charge, cover charge, membership fee, table reservation
fee, gate charges, seat charges, or entertainment fee or similar payment
if the payment gives the payee a right to obtain food or beverage
which is otherwise subject to this tax;
The amount paid to a person engaged in a business or activity
by vendors or contractors who provide food or beverages to that person's
customers on the premises and which are within the scope of this tax;
and
Receipts from the sale of beverages or food in a restaurant
or drinking place even if it is not actually consumed on the premises,
including the receipts from prepared "take out," "drive-through,"
or "to go" food.
The term does not include:
The value of food or beverages furnished by restaurants or drinking
places to employees as part of their compensation when no charge is
made to the employee.
Tips to an employee when the amount of the tip is wholly in
the discretion of the purchaser and the full amount of the tip is
turned over to the employee, whether or not the tip is paid to the
employee or added to the bill.
The amount of any tax levied and paid upon food or beverage
sales pursuant to R.R.S. § 77-2703 and R.R.S. § 77-27,
142.
Payments made to a caterer by a civic, charitable, educational,
religious, governmental, or political organization exempt from income
taxes under the United States Internal Revenue Code for food or beverage
delivered to the premises of the organization.
Shall mean any natural person, individual, partnership, association,
organization or corporation of any kind or character engaging in a
restaurant business.
Shall mean any place that is kept, used, maintained, advertised,
or held out to the public as a place where food is prepared and sold
for immediate consumption either on the premises or elsewhere.
The term includes, but is not limited to, cafes grills, bistros,
delicatessens, coffee shops, bakeries, lunch counters, mobile food
vendors, sandwich stands, and concession stands at race tracks, sports
and meeting facilities, arenas, or stadiums and includes a space or
area within a hotel, motel, bed and breakfast, boarding house, hospital,
grocery store, convenience store, supermarket, or office building
where food is obtained or consumed if a separate charge is made for
the food. A restaurant may also be a drinking place.
The term does not include:
A place operated by a religious, civic, educational, charitable,
governmental, or political organization exempt from income taxes under
the United States Internal Revenue Code where food is offered solely
to its members or students;
A public or private day-care center that offers food solely
to its employees or the children staying at the center;
A convalescent home, nursing home, home for the aged or infirmed,
or substance abuse facility that offers food solely to its residents;
Premises where food is obtained solely from vending machines
operated by coin, cards, or other per-purchase operation regardless
of whether the food may be consumed on the premises;
Temporary stands at festivals or other similar events from which
food ready for consumption is sold unless entrance to the place at
which the food is sold is subject to an admission charge; or
Any business offering food free of charge. The term "free of
charge" means without any consideration, donation, contributions,
or monetary charges of any nature paid for access to the food, and,
without limitation, requires the absence of any admission charge,
cover charge, table reservation fee, gate charges, seat charges, entertainment
fee, green fees, or required minimum purchase of food or merchandise.
A place offering food on premises owned or operated by a civic,
charitable, educational, religious, governmental, or political organization
exempt from income taxes under the United States Internal Revenue
Code.
Shall mean any person engaged in the business of a restaurant
or drinking place who is required to pay the tax herein imposed.
Shall mean the Treasurer of the City of Ralston.
[Added by Ord. No. 1199, 9-29-2015]
1.
The City Council determines that persons engaging in restaurant and
drinking place businesses are benefited from tourism and recreational
activity that places unique demands on the City's resources but which
is activity that should be promoted and encouraged. Further, residents
and nonresidents who patronize these businesses are enjoying a discretionary
activity that is dependent upon, and generating revenue from, the
business's location within the City and the business's access to the
services provided by the City. Subjecting the business's revenue to
taxation for general City purposes is fair, reasonable, and just.
2.
Pursuant to the authority of R.R.S. § 16-205, the City
Council finds, determines, and declares that restaurant and drinking
place businesses form a discrete class of occupation engaged in within
the City and it is appropriate that a tax be imposed on this class
of businesses for the purpose of raising revenue to support and further
general City activities and services. This determination is made with
due recognition of the inherent value of business conducted within
the City and the relation business has to the municipal welfare and
the expenditures required of the City, and with consideration of the
just, proper and equitable distribution of tax burdens within the
City.
3.
The City Council further determines that some activity or revenue
that might fall within the scope of this article should be excluded
from its scope because (i) the activity is offered without charge,
(ii) the activity has a primary purpose other than to generate revenue
for the business by the sale of food or drink, (iii) because the revenue
is generated from activity that does not have the discretionary characteristics
and qualities that support using restaurant or drinking place revenue
as a measure of taxation, (iv) the sale of food or drink is primarily
intended to encourage and support the civic, charitable, educational,
or religious activities of a nonprofit corporation, and/or (v) the
sale of food or drink is by a nonprofit corporation contracting with
the City of Ralston and assessing a tax measured by those sales has
the contradictory effect of reducing revenue paid to the City as compensation
for the contract.
4.
The City Council further determines that the tax will generate annual
revenue of less than $700,000. In the event the occupation tax generates
$700,000 prior to the end of the fiscal year, the tax shall be suspended
for the remainder of the fiscal year.
[Added by Ord. No. 1199, 9-29-2015]
1.
On or after November 1, 2015, and in each calendar month thereafter,
there is hereby imposed an occupational privilege tax upon each and
every person conducting business as a restaurant or drinking place
within the City for any period of time during a calendar month. The
amount of the tax shall be 2.5% of all gross receipts for each calendar
month derived from the sale of food or beverages subject to this tax.
2.
The person engaged in the taxable business may itemize the tax levied
on a bill, receipt, or other invoice provided to the purchaser but
each person engaged in the restaurant or drinking place business shall
remain liable for the tax imposed by this section.
[Added by Ord. No. 1199, 9-29-2015]
1.
The tax imposed by this article is for revenue purposes to support
the government of the City. The levy of the tax under this article
is in addition to all other fees, taxes, excises, and licenses levied
and imposed under any contract or any other provisions of this Code
or ordinances of the City and in addition to any fee, tax, excise,
or license imposed by the State.
2.
Payment of the tax imposed by this article shall not relieve the
person paying it from the payment of any other tax now or hereafter
imposed by contract or ordinance or by this Code, including those
imposed for any business or occupation he/she may carry on, unless
otherwise provided therein. It is intended that the occupation tax
imposed by this article shall be cumulative except where otherwise
specifically provided.
[Added by Ord. No. 1199, 9-29-2015]
1.
Each and every person engaged in a restaurant or drinking place business
within the City for any period of time shall prepare and file with
the Treasurer a return for the taxable calendar month and at the same
time pay to the Treasurer the tax herein imposed. The return shall
be on a form prescribed by the Treasurer and shall be filed on or
before the last day of the month following receipt of any amount subject
to this tax.
2.
The Treasurer may adopt and promulgate regulations allowing for quarterly
reports and payments in lieu of monthly reports and payments, taking
into consideration the amount of tax due and the nature of the business
conducted. In addition, a person subject to the tax imposed herein
may, upon written application to and with the written consent of the
Treasurer, make reports and remittances on a quarterly basis in lieu
of monthly. Such quarterly reports shall be due on the 15th day of
April, July, October, and January of each year and shall report the
gross receipts and the amount due for the immediately preceding three
calendar months.
3.
As reimbursement for the cost of collecting the tax, a taxpayer may
deduct and withhold from the taxes otherwise due and paid 2% of the
amount paid to the Treasurer.
[Added by Ord. No. 1199, 9-29-2015; amended 5-4-2021 by Ord. No. 1281]
Any taxpayer engaged in the business of a restaurant or drinking
place who is delinquent on the payment of the tax herein provided
for by this article may have any license issued under any licensing
provision of this Code or other city ordinances suspended or revoked.
[Added by Ord. No. 1199, 9-29-2015]
1.
If any person neglects or refuses to make a return or payment of
the taxes as required by this article, the Treasurer shall make an
estimate, based upon such information as may be reasonably available,
of the amount of the taxes due for the period or periods for which
the taxpayer is delinquent, and, upon the basis of such estimated
amount, compute and assess in addition thereto a penalty equal to
10% thereof, together with interest on such delinquent taxes at the
rate of 1% per month, or fraction thereof, from the date when due.
2.
The Treasurer shall give to the delinquent taxpayer written notice
of such estimated taxes, penalty and interest.
3.
Such estimate shall thereupon become an assessment, and such assessment
shall be final and due and payable from the taxpayer to the Treasurer
10 days from the date of service of the notice; however, within such
ten-day period the delinquent taxpayer may petition the Treasurer
for a revision or modification of such assessment and shall, within
such ten-day period, furnish the Treasurer the facts and correct figures
showing the correct amount of such taxes. Such petition and the facts
and figures submitted shall be submitted in writing and shall be given
under oath of the taxpayer.
4.
The Treasurer may modify such assessment in accordance with the facts
which he/she deems correct. Such adjusted assessment shall be made
in writing and notice given to the taxpayer. All such decisions shall
become final upon the expiration of 30 days from the date of service
unless proceedings are commenced within that time for appeal in the
District Court of Douglas County, Nebraska, as may be provided by
law.
[Added by Ord. No. 1199, 9-29-2015]
1.
If the Treasurer finds that collection of the tax will be jeopardized
by delay, in his/her discretion, he/she may declare the taxable period
immediately terminated, determine the tax, and issue notice and demand
for payment thereof; and, having done so, the tax shall be due and
payable forthwith, and the Treasurer may proceed to collect such tax
as hereinafter provided.
2.
Collection may be stayed if the taxpayer gives such security for
payment as shall be reasonably satisfactory to the Treasurer.
[Added by Ord. No. 1199, 9-29-2015]
1.
Administration by Treasurer. The administration of the provisions
of this article is hereby vested in the Treasurer, who shall prescribe
forms and reasonable rules and regulations in conformity with this
article for the making of returns, for the ascertainment, assessment,
and collection of the tax imposed hereunder, and for the proper administration
and enforcement hereof. Duties of the Treasurer may be performed by
any qualified deputy or other person designated by the Treasurer.
2.
Notices. It shall be sufficient for the purpose of this article that
any notices required to be given to the taxpayer be in writing and
personally delivered or mailed to the taxpayer's last-known address.
3.
Duty to Keep Books and Records. It shall be the duty of every taxpayer
to keep and preserve suitable records and other such books or accounts
as may be necessary to determine the amount of tax for which he/she
is liable hereunder.
a.
Records of the gross revenue by which this tax is measured shall
be kept separate and apart from the records of other sales or receipts
in order to facilitate the examination of books and records as necessary
for the collection of this tax.
b.
It shall be the duty of every such taxpayer to keep and preserve
for a period of three years all such books, invoices and other records,
which shall be open for examination at any time by the Treasurer or
his/her duly authorized agents. If such person keeps or maintains
his/her books, invoices, accounts and other records, or any thereof,
outside of the State, upon demand by the Treasurer he/she shall make
the same available at a suitable place within the State, to be designated
by the Treasurer, for examination, inspection and audit by the Treasurer
or his/her duly authorized agents.
c.
The Treasurer, in his/her discretion, may make, permit or cause to
be made the examination, inspection or audit of books, invoices, accounts
and other records so kept or maintained by such person outside of
the State at the place where same are kept or maintained or at any
place outside the State where the same will be made available, provided
such person shall have entered into a binding agreement with the City
to reimburse it for all costs and expenses incurred by it in order
to have such examination, inspection or audit made in such place.
4.
Investigation of Taxpayer's Books. For the purpose of ascertaining
the correctness of a return, or for the purpose of determining the
amount of tax due from any person, the Treasurer, or his/her duly
authorized deputies, may hold investigations and hearings concerning
any matters covered by this article; and may examine any relevant
books, papers, records or memoranda of any such person; and may require
the attendance of such person, or any officer or employee of such
person, or of any person having knowledge thereof; and may take testimony
and require proof for his/her information. The Treasurer and his/her
duly authorized deputies shall have power to administer oaths to such
persons.
5.
Sale of Business. Whenever any taxpayer sells his/her restaurant
or drinking place business or quits engaging in a restaurant or drinking
place business, any tax payable under this article shall become immediately
due and payable and the taxpayer shall immediately make a report and
pay the tax due.
6.
Status of Unpaid Tax in Bankruptcy and Receivership. Whenever the
business or property of any taxpayer subject to this article is placed
in receivership, bankruptcy or assignment for the benefit of creditors,
or seized under distraint for property taxes, all taxes, penalties
and interest imposed by this article and for which the taxpayer is
in any way liable under the terms of this article shall be a prior
and preferred lien against all the property of the taxpayer, except
as to preexisting claims or liens of a bona fide mortgagee, pledgee,
judgment creditor or purchaser whose rights shall have attached prior
to the filing of the notice as hereinafter provided on the property
of the taxpayer, other than the goods, stock-in-trade, and business
fixtures of such taxpayer; and no sheriff, receiver, assignee or other
officer shall sell the property of any person subject to this article
under process or order of any court without first ascertaining from
the Treasurer the amount of any taxes due and payable under this article;
and, if there be any such taxes due, owing and unpaid, it shall be
the duty of such officer to first pay the amount of such taxes out
of the proceeds of such sale before making payment of any moneys to
any judgment creditor or other claimants of whatsoever kind or nature,
except the costs of the proceedings and other preexisting claims or
liens as above provided.
7.
Release of Liens. The tax imposed by this article, together with
the interest and penalties herein provided and the costs of collection
which may be incurred, shall be and, until paid, remain a first and
prior lien, except as otherwise provided by constitution or statute,
superior to all other liens, on all the merchandise, furniture and
fixtures, tools and equipment of the taxpayer within the City, and
may be foreclosed by seizing under distraint and sale of so much of
said merchandise, furniture and fixtures, tools and equipment as may
be necessary to discharge the lien. The lien created by this article
shall apply only to tax obligations hereafter incurred. Any lien for
taxes as shown on the records of the County Clerks and recorders as
herein provided shall, upon the payment of all taxes, penalties and
interest covered thereby, be released by the Treasurer in the same
manner as mortgages or judgments are released.
8.
Statute of Limitations. Any suit for collection of any taxes imposed
by this article or for any interest thereon or penalties with respect
thereto shall be instituted, or any other action to collect the same
shall be commenced, or any notice of lien shall be filed in accordance
with Nebraska law. The taxpayer and the Treasurer may agree in writing
to an extension of any limitation and the period so agreed on may
be extended by subsequent agreements in writing.
[Added by Ord. No. 1199, 9-29-2015]
1.
The Treasurer may treat any taxes, penalties or interest due and
unpaid as a debt due the City.
2.
In case of failure to pay the taxes, or any portion thereof, or any
penalty or interest thereon when due, the Treasurer may recover at
law the amount of such taxes, penalties and interest in any court
as permitted by law.
3.
The return of the taxpayer or the assessment made by the Treasurer,
as herein provided, shall be prima facie proof of the amount due.
4.
Such actions may be actions in attachments, and writs of attachment
may be issued to the constable or sheriff, as the case may be; and
in any such proceeding no bond shall be required of the Treasurer
except as may be required by statute, nor shall any Constable or Sheriff
require of the Treasurer an indemnifying bond for executing the writ
of attachment or writ of execution upon any judgment entered in such
proceedings; and, in accordance with the procedure established by
statute, if any, the Treasurer may prosecute appeals or writs of error
in such cases without the necessity of providing bond therefor.
5.
It shall be the duty of the City Attorney, when requested by the
Treasurer, to commence action for the recovery of taxes due under
this article; and this remedy shall be in addition to all other existing
remedies, or remedies provided in this article.
[Added by Ord. No. 1199, 9-29-2015]
In any action affecting the title, ownership, or rights to real
estate or to personal property against which a lien for collection
of the taxes imposed herein has attached, the City may be made a party
defendant for the purpose of obtaining a judgment or determination
of its lien upon the property involved therein.
[Added by Ord. No. 1199, 9-29-2015]
The Treasurer is hereby authorized to waive, for good cause
shown, any penalty assessed in this article. Any interest imposed
in excess of 6% per annum shall be deemed a penalty.
[Added by Ord. No. 1199, 9-29-2015]
1.
Penalty for Deficiencies Caused by Disregard of Rules. If any part
of the deficiency is due to negligence or intentional disregard of
authorized rules and regulations with knowledge thereof, but without
intent to defraud, there shall be added 10% of the total amount of
the deficiency; and in such case interest shall be collected at the
rate of 1% per month, or fraction thereof, on the amount of the deficiency
from the time the return was due, from the person required to file
the return, which interest and addition shall become due and payable
within 10 days after written notice and demand by the Treasurer.
2.
Penalties for Deficiency Caused by Fraud. If any part of the deficiency
is due to fraud with the intent to evade the tax, then there shall
be added 50% of the total amount of the deficiency, and in such case
the whole amount of the tax that is unpaid, including the additions,
shall become due and payable 10 days after written notice and demand
by the Treasurer, and an additional 1% per month, or fraction thereof,
on said amounts shall be added from the date the return was due until
paid.
[Added by Ord. No. 1199, 9-29-2015]
If any provision, clause, sentence, or paragraph of this article
or the application thereof to any person or circumstances shall be
held invalid, that invalidity shall not affect the other provisions
of this article which can be given effect without the invalid provision
or application, and to this end the provisions of this article are
declared to be severable.
[Added by Ord. No. 1199, 9-29-2015]
The occupation tax imposed by this article shall be placed on
the agenda of the City Council on the first regular meeting of the
Council in October, 2019 for the purpose of reviewing the benefits
and detriments of the occupation tax and determining whether said
tax should remain in effect. Council will be provided information
showing the revenue generated by the tax in each of the previous four
years, a roll of the restaurants and drinking establishments subject
to the tax for each year and such other information as the Council
deems relevant. The Council will hold a public hearing to receive
input from those desiring to be heard. At the close of the public
hearing, the Mayor shall entertain a motion to repeal the occupation
tax and cease its collection. If such motion is not made or dies for
lack of a second or fails to pass by a majority vote of the Council,
the occupation tax shall not be repealed and shall continue in full
force and effect. If the motion is made, seconded and approved by
a majority of the Council, then the occupation tax will sunset and
the City will cease its collection of the tax. The above described
review shall take place on the first regular meeting of the Council
in October at four year intervals for so long as the occupation tax
is in effect. In the event the review does not take place in a timely
manner, the occupation tax shall remain in full force and effect until
such time as the review takes place.
