Article 6. Occupation Taxes

Article 6. Occupation Taxes

§10-601  OCCUPATION TAX; AMOUNTS.  For the purpose of raising revenue, an occupation tax is hereby levied on the following businesses:                       

Alcoholic Beverages:  Class A - Retailer of beer only, for consumption on the premise, per year ........................50.00

Class B - Retailer of beer only, for consumption off the premise (sale in original package only), per year ...................25.00

Class C - Retailer  of  alcoholic liquors  for consumption on  the premise and off the premise (sale in the original package only), per year ........................ 250.00

Class D - Retailer of alcoholic liquors, including beer, for consumption off the premise (sale in the original package only), per year .......................... 200.00

Class H - Clubs operated by nonprofit corporation, per year .......................... 200.00

Class K - Catering License, per year............................ 50.00

Class M - "Bottle Clubs", per year .......................... 300.00

Class SDL - Special Designated License, per day............................. 20.00

Class V - Manufacture of alcohol and spirits, per year ........................ 1,000.00

Class V - Manufacture of beer, per year .......................... 100.00

Class V - Manufacture of wine, per year .......................... 250.00

Class W - Beer Distributor, per year ..........................75.00

Electricians (original license), per year............................ 20.00

Renewal license........................................ 20.00

Plumbers (original license), per year ........................... 20.00

Renewal license, per year ..........................  20.00

Building Contractor (original license, per year ........................... 20.00

Renewal license, per year ........................... 20.00  

Gas Fitters (original license), per year ........................... 10.00

Renewal license, per year............................10.00

Mobile Home Parks (per space), per year ........................... 2.00

Per park, per year ........................... 25.00

(Use whichever figure amounts to the highest total in each case)

Fire Insurance Companies, year .............................. 5.00

Tobacco Vendor, per year ......................... 11.00

Security, Fire Alarm and Emergency Response Companies, per year.......................... 25.00 (Amended: Ord. #2004-105)

§10-601.01     OCCUPATION AND FRANCHISE TAX; TELECOMMUNICATION SERVICE AMOUNT.    The amount of the franchise and occupational tax levied and imposed upon telecommunication services shall be the sum of four percent (4%) of the gross receipts resulting from the sale of telecommunication services and charges within the corporate limits of the City of Falls City which are subject to Nebraska State Sales and Use Tax.  Said tax shall commence on September 1, 1999, and shall be remitted to the City Treasurer of the City of Falls City on a monthly basis thereafter.   (Ord. #99-131)

§10-601.02  OCCUPATIONAL TAX AND FRANCHISE FEE; TRANSMISSION AND DISTRIBUTION OF CABLE SERVICES.  The amount of occupational tax and franchise fee levied and imposed upon transmission and distribution of cable services shall be the sum of five percent of the gross receipts resulting from the sales of transmission and distribution of cable services and charges within the corporate limits of the City of Falls City which are subject to Nebraska State Sale and Use Tax.  Said tax shall be remitted to the City Treasurer of the City of Falls City on a monthly basis or as the City Clerk and the franchisee may agree to from time to time thereafter.(Amended: Ord. #2000-06)

§10-602     OCCUPATION TAX; FIRE INSURANCE COMPANIES.  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.  (Ref.  35-106 RS Neb.)

§10-603    OCCUPATION TAX; COLLECTION DATE.  All occupation taxes shall be due, and payable on the first (1st) day of May of each year, except in the event that the said tax is levied daily, and upon the payment thereof by any person or persons to the Municipal Clerk, the said Clerk shall give a receipt, properly dated, and specifying the person paying the said tax, and the amount paid; Provided, occupation taxes collected from Class C liquor licensees shall be due and payable on the first (1st) day of November.  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 (1) copy shall then be kept by each party in the transaction.  (Ref.  17-525 RS Neb.)

§10-604     OCCUPATION TAX; CERTIFICATES.  The receipt issued after the payment of any occupation tax shall be the Occupation Tax Certificate.  The said certificate shall specify the amount of the tax and the name of the person, and business that paid the 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.  (Ref.  17-525 RS Neb.)

§10-605     OCCUPATION TAX; FAILURE TO PAY.  Upon the failure of any person to pay any tax levied by this Article, when demand is made by the Municipal Clerk, the Clerk is hereby authorized to issue a distress warrant over the corporate seal directed to the Chief of Police commanding the Chief of Police forthwith to collect, by distress and sale of the goods and chattels of the person named in the warrant, the occupation tax due and unpaid.  The costs created by reason of the distress sale shall be paid out of the property levied upon in addition to the amount due on the occupation tax.

The Municipal Clerk shall further direct the Chief of Police to file a complaint against any person whose occupation tax is due and unpaid.  All delinquent taxes shall bear interest at the rate of one percent (1%) per month until paid.  Nothing herein shall be construed to in any way limit the availability of other remedies against any person for the nonpayment of occupation taxes.

§10-606     OCCUPATION TAXES; YEARLY PAYMENTS.  Every occupation tax must be paid in one (1) payment for the period covered by such tax in advance.  The charge for any license issued for any certain time less than one (1) year shall equal not less than the yearly rate.  No discount shall be given under any circumstances in the sale of a license for a period of time less than one (1) year where the tax is levied at a yearly rate. 

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