§ 4-40. Same—Occupation tax fee.

(a)

There is hereby imposed an occupation tax fee upon the issuance of a special designated permit for consumption of alcoholic liquors as described in the Master Fee Schedule. Said sum shall be collected by the city clerk and credited to the general fund of the city.

(b)

Before delivery of the special designated permit to the permittee, the city clerk shall collect and receipt payment of the fee herein imposed.

(Ord. No. 2487, §§ 1, 2, 11-9-1987; Ord. No. 3494, § 2, 3-9-2009)

State law reference

Authority to levy occupation taxes, R.R.S. 1943, § 16-205.

Editor's note

Nonamendatory Ord. No. 2487, §§ 1, and 2, adopted Nov. 9, 1987, has been codified herein as § 4-40 at the editor's discretion.