Article 6. Occupation Taxes

§10-601   Falls City Code   §10-601.01

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.