Nebraska § 19-4018 Cities; business improvement district; special assessment; business occupation tax; exceptions; use of proceeds

Nebraska Statutes

§ 19-4018 — Cities; business improvement district; special assessment; business occupation tax; exceptions; use of proceeds

Nebraska § 19-4018

Ch. 19Cities and Villages; Laws Applicable to More Than One and Less Than All Classes

This text of Nebraska § 19-4018 (Cities; business improvement district; special assessment; business occupation tax; exceptions; use of proceeds) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 19-4018 (2026).

Text

Pursuant to the Business Improvement District Act, cities of the metropolitan class, primary class, first class, or second class may impose (1) a special assessment upon the property within a business improvement district in the city or (2) a general business occupation tax on businesses and users of space within a business improvement district. 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.

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Pursuant to the Business Improvement District Act, cities of the metropolitan class, primary class, first class, or second class may impose (1) a special assessment upon the property within a business improvement district in the city or (2) a general business occupation tax on businesses and users of space within a business improvement district. 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 proceeds or other available funds may be used for the purposes stated in section 19-4019 .