[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]
A.
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:
(1)
Bingo license fee.
(2)
Building moving permit fee.
(3)
Building permit fee.
(4)
Construction business fee.
(5)
Curb cut fee.
(6)
Demolished building fee.
(7)
Facility rental fees.
(8)
Fireworks permit fee.
(9)
Golf course/green fees.
(10)
Handicapped parking fee.
(11)
Handicapped bus fee.
(12)
Inspection fees.
(13)
Library fees and fines.
(14)
Liquor license occupation fee.
(a)
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.
(b)
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.
(c)
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.
(15)
Liquor license renewal fee.
(16)
Mowing fees.
(17)
Parking fines.
(18)
Peddlers and hawkers fee.
(19)
Pet license fee.
(20)
Police reports.
(21)
Recreational facilities fee.
(22)
Refuse collection fee.
(23)
Sidewalk cleaning fee.
(24)
Sidewalk excavation fee.
(25)
Special use permit fee.
(26)
Subdivision/platting filing fee.
(27)
Tobacco licenses.
(28)
Utility turn on fees.
(29)
Variance application fee.
(30)
Zoning application fee.
(31)
Photocopy fees.
(32)
Papio Bay Aquatic fees.
(33)
Utility/easement location fees.
(34)
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:
A.
Subscription receipts received on or on
account of all retail sales or television signals within the City.
B.
Receipts from sale or leasing or equipment
at retail within the City.
C.
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]
A.
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:
(1)
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.
(2)
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.
B.
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.
C.
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.
D.
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.
E.
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.
F.
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[1]]
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:
A.
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:
(1)
Basic local exchange services shall include the access
and transmission of two-way switched communications within the City,
including local telephone and telecommunication services;
(2)
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:
(3)
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
(4)
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.
B.
Gross receipts.
(1)
Gross receipts shall not include any toll services
and charges as follows:
(a)
For interstate telecommunications between persons
in this City and persons outside of this state;
(b)
For local carrier access charges, transmission
facilities and switching services provided to telecommunication companies;
and
(c)
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.
(2)
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.
C.
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.
[1]
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[1]]
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:
A.
Five
percent on the gross receipts resulting from consideration charged
for occupancy of any space furnished by any hotel.
B.
"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.
C.
"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.
D.
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.
E.
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.
F.
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.
