Occupation Taxes

The City Council has imposed occupation taxes for companies conducting business within the City.  Monthly remittance forms can be found on this page for your convenience.

2023 OCCUPATION TAX REPORT

Alcoholic Beverages Occupation Tax

The following businesses conducted within the City shall pay the following annual occupation tax based upon the class of liquor license held:

Class A - Retailer of beer only, for consumption on the premises - $200.00

Class B - Beer only, for consumption off the premises - $200.00

Class C - Alcoholic liquor, consumption on and off premises - $600.00

Class D - Alcoholic liquor, consumption off the premises - $400.00

Class I - Alcoholic liquor, consumption on premises - $500.00

The occupation tax shall be due and payable immediately after the issuance of a license under the Nebraska Liquor Control Act.

Lodging Occupation Tax

Each person, firm, or corporation engaged in the business of operating a hotel providing lodging in the City shall pay an occupation tax in the amount of 5.0% of the basic rental rates charged per occupied room per night.

The lodging occupation tax shall be due and payable on the twentieth day of each calendar month next succeeding 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. All taxes not paid by the delinquent date shall be charged a penalty of 10% and an interest rate of 1% per month from the date due until paid.

HOTEL OCCUPATION TAX REMITTANCE FORM

Public Service/Utility Companies Occupation Tax

An occupation tax is hereby imposed on each public service company or public utility company and doing business within the City on the gross receipts resulting from such business earned within the City. The occupation tax levied by this section shall be based upon a percentage of the gross receipts earned by such companies.  The following rates have been set by the City Council:

Electrical light and power companies - 10%

Cable TV companies - 5%

The public service/utility occupation tax shall be due and payable on or before the last day of each and every month.  If the total amount due and payable is less than $10.00, then the occupation tax shall be due and payable on May 1st of each year.