15-203. Occupation tax; power to levy; exemptions.
A city of the primary class shall have power to raise revenue by levying and collecting a license or occupation tax on any person, partnership, limited liability company, corporation, or business within the limits of the city and regulate the same by ordinance except as otherwise provided in this section and in section 15-212. After March 27, 2014, any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under section 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602, or 77-4008 or which is exempt from tax under section 77-2704.24. The occupation tax shall be imposed in the manner provided in section 18-1208, except that section 18-1208 does not apply to an occupation tax subject to section 86-704. All such taxes shall be uniform in respect to the class upon which they are imposed. All scientific and literary lectures and entertainments shall be exempt from such taxation as well as concerts and all other musical entertainments given exclusively by the citizens of the city.
Source
Annotations
Assessment of occupation tax based on gross earnings and also a franchise tax is not double taxation. Lincoln Traction Co. v. City of Lincoln, 84 Neb. 327, 121 N.W. 435 (1909); Nebraska Tel. Co. v. City of Lincoln, 82 Neb. 59, 117 N.W. 284 (1908).
Payment of an occupation tax cannot be made a condition precedent to obtaining a license to conduct business sought to be taxed. State ex rel. School Dist. of City of Lincoln v. Aitken, 61 Neb. 490, 85 N.W. 395 (1901).
Structure Nebraska Revised Statutes
Chapter 15 - Cities of the Primary Class
15-101 - Cities of the primary class, defined; population required.
15-102 - Declaration as city of the primary class; when.
15-103 - Declaration as city of the primary class; government pending reorganization.
15-104 - Corporate limits; extension; annexation of villages; powers of city council.
15-105 - Corporate limits; extension; contiguous territory, defined.
15-107 - Corporate name; service of process.
15-108 - Reorganization; rights and privileges preserved.
15-110 - Precincts; numbering; division.
15-111 - Cities and villages; consolidation; petition; election; ballot forms.
15-112 - Consolidation; approval at election; certification.
15-117 - Consolidated or annexed cities and villages; actions pending; claims; claimants' rights.
15-201 - General powers; how exercised; seal.
15-201.01 - Extraterritorial zoning jurisdiction or authority; exercise outside of county.
15-201.02 - Purchase of real or personal property; installment contracts authorized.
15-202 - Property and occupation taxes; power to levy; limitations.
15-203 - Occupation tax; power to levy; exemptions.
15-204 - Additional taxes; authorized.
15-205 - Safety regulations; sidewalk structures; powers.
15-207 - Traffic; regulations; vehicle tax; powers.
15-209 - Railroads, depots, warehouses; power to regulate.
15-210 - Parks, monuments, recreation centers; acquire; construct; maintain; donations.
15-211 - Lots; drainage; costs; special assessment.
15-212 - Peddlers and vendors; regulation.
15-215 - Theatres, churches, halls; licenses; safety regulations.
15-216 - Buildings; construction; safety devices; regulation.
15-217 - Auctions; licensing; regulation.
15-218 - Animals at large; regulation; penalty.
15-219 - Pounds; power to establish; operation.
15-220 - Dogs and other animals; licensing; regulation.
15-221 - Nuisances; prevention; abatement.
15-222 - Public utilities; franchises; power to grant; elections required, when.
15-223 - Water; rates; regulation.
15-224 - Watercourses; wells; reservoirs; regulation.
15-225 - Fire department; establishment; government.
15-228 - Water districts; water mains; enlarging; construction; assessments.
15-229 - Eminent domain; power to exercise; procedure; entry to make surveys and tests; damages.
15-229.01 - Acquisition of land, property, or interest; uneconomic remnants of land; acquire, when.
15-229.02 - Real property; acquisition.
15-230 - Public libraries; establishment.
15-231 - Hospital; establishment.
15-234 - Hospital; rules; management.
15-235 - Hospital; contracts to support; when authorized.
15-235.01 - Hospital; terms, defined.
15-235.02 - Hospital; sinking fund; levy.
15-235.03 - Hospital; income, revenue, profits; disbursement.
15-235.04 - Hospital; sinking fund; investment.
15-236 - Contagious diseases; control; board of health; hospitals.
15-237 - Health regulations; nuisances; abatement; slaughterhouses; stockyards; location.
15-238 - Health regulations; sewer connections; power to compel.
15-239 - Cemeteries; establishment.
15-240 - Cemeteries; improvement.
15-241 - Cemeteries; conveyance of lots.
15-242 - Cemeteries; ownership of lots; monuments.
15-243 - Cemeteries; regulation.
15-244 - Money; power to borrow; pledges to secure; issuance of bonds; purposes; conditions.
15-247 - Election districts; establishment.
15-249 - Officers; removal; vacancies; how filled.
15-250 - Officers; powers, duties; compensation; power to prescribe.
15-251 - Officers and employees; bonds or insurance.
15-252 - Officers; reports required.
15-254 - Ordinances; revision; publication.
15-255 - Public safety; measures to protect.
15-256 - Public safety; disturbing the peace; power to punish.
15-257 - Vagrancy; offenses against public morals; punishment.
15-258 - Billiard halls; disorderly houses; prohibition; exceptions.
15-259 - Jail facilities; establishment.
15-261 - Railroads; railroad crossings; buses; safety regulations; installation of safety devices.
15-262 - Census; city may take.
15-263 - General welfare; ordinances to insure; powers; enforcement; penalties; imposition.
15-264 - City; keeping prisoners; contract.
15-265 - Public grounds and highways; control.
15-266 - Streets; lights; telephone lines; regulation.
15-268 - Weeds; destruction and removal; procedure; special assessment.
15-268.01 - Garbage or refuse; constituting a nuisance; collection and removal; notice.
15-268.02 - Garbage or refuse; nuisance; removal by city; assess cost.
15-269 - Offstreet parking; legislative findings; necessity.
15-271 - Offstreet parking; revenue bonds; authorized.
15-272 - Offstreet parking; revenue bonds; agreements; terms.
15-273 - Offstreet parking; rules and regulations; security for bonds.
15-274 - Offstreet parking; revenue bonds; performance; action to compel.
15-275 - Offstreet parking; revenue from onstreet parking meters; use.
15-276 - Offstreet parking; sections; supplementary to existing law.
15-277 - Commission on the status of women; establish; fund.
15-278 - Commission on the status of women; purposes.
15-301 - Elections; when held.
15-307 - Elective officers; bond or insurance.
15-308 - Appointive officers; bond or insurance.
15-309 - Officers, employees; compensation.
15-309.01 - Officer; extra compensation prohibited; exception.
15-310 - Mayor; head of city government; powers and duties.
15-311 - Mayor; territorial jurisdiction.
15-314 - Mayor and chief of police; citizen aid in law enforcement; powers.
15-315 - Mayor; remission of fines; pardons.
15-316 - City clerk; duties; deputy.
15-317 - Treasurer; bond or insurance; deputy; duties; continuing education; requirements.
15-322 - City attorney; duties; deputy; assistants; appointment.
15-326 - Chief of police; powers and duties.
15-332 - City officers; removal; power of district court; procedure.
15-401 - City council; meetings; quorum; vote required to transact business.
15-402 - Ordinances, passage; publication; proof.
15-403 - Ordinances; form; publication; when operative.
15-404 - Ordinances; enactment; amendment; procedure.
15-406 - Mayor; recommendations to city council.
15-501 - Waterworks; construction; right of eminent domain; procedure.
15-502 - Waterworks; contract for water; option to buy plant.
15-603 - Transferred to section 15-309.01.
15-701.01 - Streets, sidewalks, public ways; establish grade; special assessment.
15-701.02 - Streets, sidewalks, public ways; hard surface; special assessments.
15-702.01 - Controlled-access facilities; designation; limitations on use.
15-702.02 - Controlled-access facilities; frontage roads.
15-702.03 - Streets; egress and ingress; rights to.
15-702.04 - Access ways; materials; standards; establish.
15-708 - Streets; improvements; public property, how assessed.
15-709 - Streets; improvements; utility service connections; duty of landowner; special assessment.
15-713 - Curbing gutter bonds; special assessment.
15-717 - Sewers and drains; construction; cost; assessment against property owners.
15-718 - Sewers and drains; construction; assessment of benefits; collection.
15-720 - Sewer district bonds.
15-724 - Public markets; establishment.
15-725 - Public improvements; special tax assessments.
15-726 - Special tax assessments; certificate; warrants.
15-727 - Special tax assessments; multiple owners; treatment.
15-728 - Public improvements; city engineer; inspection and acceptance.
15-729 - Street railway systems; powers of city.
15-735 - Special sidewalk assessments; collection.
15-752 - Joint city and county facilities; authorization; vote required.
15-753 - Ornamental lighting districts; bids; letting; special assessment.
15-754 - Public improvement districts; cost; special assessment.
15-801 - Biennial budget authorized.
15-807 - Board of equalization; procedure; quorum.
15-807.01 - Board of equalization for cities of primary class; delinquency.
15-808 - Board of equalization; hearings; duties.
15-809 - Board of equalization; special assessments; equalization.
15-810 - Board of equalization; power to compel testimony.
15-811 - Taxes; omitted property; assessment.
15-812 - Tax list; delivered to city treasurer; errors.
15-813 - Taxes; warrant of city clerk; form.
15-814 - Taxes; warrant of city clerk; authority of city treasurer.
15-816 - Delinquent taxes; collection.
15-817 - Ordinances to enforce collection of taxes; power.
15-818 - Taxes; payable in money, warrants, and coupons.
15-819 - Personal property tax; lien upon personal property.
15-821 - Special assessments; lien, when; collection; interest.
15-822 - Special assessments; reassessment; procedure.
15-823 - Taxes; revenue to pay bonds; investment.
15-824 - Taxes; irregularities; effect.
15-835 - Special funds; diversion of surplus.
15-840 - Claims; how submitted and allowed.
15-841 - Claims; allowance; disallowance; appeal.
15-842.01 - Claims; appeal and actions by city; bond not required.
15-844 - Property belonging to city; exempt from taxation; when.
15-845 - Deposit of city funds; conditions.
15-846 - Deposit of funds; bond required; conditions.
15-847 - Deposit of city funds; security in lieu of bond.
15-848 - Deposit of city funds; limitations; city treasurer liability.
15-849 - City funds; additional investments authorized.
15-850 - Municipal bidding procedure; waiver; when.
15-902 - Building regulations; zoning; powers; requirements; comprehensive plan; manufactured homes.
15-904 - Transferred to section 19-3101.
15-905 - Building regulations; zoning; powers granted.
15-1012 - Firemen; existing system; rights retained.
15-1017 - Pension funds; investment; report.
15-1026 - Fire and police pension fund; authorized; tax levy; authorized.
15-1027 - Pension or benefits; existing system; rights retained.
15-1101 - Planning department; commission; planning director; employees.
15-1102 - Comprehensive plan; requirements; contents.
15-1104 - Ordinance or resolution; submit to planning department; report.
15-1105 - Planning director; duties; commission; hearings.
15-1106 - Board of zoning appeals; powers; appeals; variances.
15-1202 - Appeal; procedure; fees; bond; indigent appellant.
15-1204 - Petition on appeal; time for filing; indigency.
15-1205 - District court; hearing; order; appeal.
15-1302 - Community development agency; powers.
15-1303 - Citizen participation.
15-1304 - Power to levy taxes and issue bonds and notes.