State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter19 > 19-4031

19-4031. District; general business occupation tax; purpose; notice; appeal; collection; basis.(1) In addition to or in place of the special assessments authorized by sections 19-4015 to 19-4038, a city may levy a general business occupation tax upon the businesses and users of space within a district established for acquiring, constructing, maintaining or operating public offstreet parking facilities and providing in connection therewith other public improvements and facilities authorized by sections 19-4015 to 19-4038, for the purpose of paying all or any part of the total cost and expenses of any authorized improvement or facility within such district. Notice of a hearing on any such tax levied under sections 19-4015 to 19-4038 shall be given to the businesses and users of space of such districts, and appeals may be taken, all in the manner provided in section 19-4030.(2) For the purposes of the tax to be imposed under this section, the city council may make a reasonable classification of businesses or users of space. The collection of a tax imposed pursuant to this section shall be made and enforced in such a manner as the city council shall by ordinance determine to produce the required revenue. The city council may provide that failure to pay the tax imposed pursuant to this section shall constitute a violation of the ordinance and subject the violator to a fine or other punishment as provided by ordinance. SourceLaws 1979, LB 251, § 17; Laws 1983, LB 22, § 11.