2012 Nebraska Revised Statutes
Chapter 15 - CITIES OF THE PRIMARY CLASS
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. 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.
- Laws 1901, c. 16, § 129, XIV, p. 130;
Laws 1905, c. 16, § 11, p. 212;
R.S.1913, § 4425;
C.S.1922, § 3809;
C.S.1929, § 15-212;
R.S.1943, § 15-203;
Laws 1993, LB 121, § 131;
Laws 2012, LB745, § 4.
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.