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

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 .

Nebraska § 19-4018 (Cities; business improvement district; special assessment; business occupation tax; exceptions; use of proceeds) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.