2012 Nebraska Revised Statutes
Chapter 17 - CITIES OF THE SECOND CLASS AND VILLAGES
17-525 - Occupation tax; power to levy; exceptions.
Second-class cities and villages shall have power to raise revenue by levying and collecting a license tax on any occupation or business within the limits of the city or village, and regulate the same by ordinance. 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 classes upon which they are imposed. All scientific and literary lectures and entertainments shall be exempt from such taxation, as well as concerts and other musical entertainments given exclusively by the citizens of the city or village.
- Laws 1879, § 69, VIII, p. 212;
Laws 1881, c. 23, § 8, VIII, p. 174;
Laws 1885, c. 20, § 1, VIII, p. 165;
Laws 1887, c. 12, § 1, VIII, p. 293;
R.S.1913, § 5114;
C.S.1922, § 4287;
C.S.1929, § 17-436;
R.S.1943, § 17-525;
Laws 2012, LB745, § 6.
2. Invalid ordinance
3. Miscellaneous
1. Valid ordinance
2. Invalid ordinance
3. Miscellaneous
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