14-109 City council; powers; occupation and license taxes; wheel tax; conditions; limitations.
14-109. City council; powers; occupation and license taxes; wheel tax; conditions; limitations.The council shall have power to tax for revenue, license, and regulate pawnbrokers, peddlers, auctioneers, brokers, hawkers, commission merchants, showmen, jugglers, innkeepers, liquor dealers, toll bridges, ferries, insurance, telegraph and express companies and vendors of patents. Such tax may include both a tax for revenue and license. If the applicant is an individual, an application for a license shall include the applicant's social security number. The city council shall have power to raise revenue by levying and collecting a tax on any occupation or business within the limits of the city and regulate the same by ordinance. 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 taxation, as well as concerts and all other musical entertainments given exclusively by the citizens of the city. It shall be the duty of the city clerk to deliver to the city treasurer the certified copy of the ordinance levying such tax, and the city clerk shall append thereto a warrant requiring the city treasurer to collect such tax. The city council shall also have power to require any person, firm, or corporation owning or using any vehicle in a city of the metropolitan class annually to register such vehicle in such manner as may be provided and to require such person to pay an annual registration fee therefor and to require the payment of registration fees upon the change of ownership of such vehicle. All registration fees which may be thus provided for shall be credited to a separate fund of the city, thereby created, to be used exclusively for the repairing of streets in such city. No registration fee shall be required where a vehicle is used but temporarily in such city for a period of not more than one week. SourceLaws 1921, c. 116, art. I, § 9, p. 408; C.S.1922, § 3496; C.S.1929, § 14-109; R.S.1943, § 14-109; Laws 1997, LB 752, § 73.AnnotationsStatute does not deprive State Railway Commission of jurisdiction to control operation of taxicab companies in city of Omaha. In re Yellow Cab and Baggage Co., 126 Neb. 138, 253 N.W. 80 (1934).City may, by ordinance, define "peddlers" and include in such term a "rolling store", and impose a permit fee and occupation tax. Erwin v. City of Omaha, 118 Neb. 331, 224 N.W. 692 (1929).The municipal year may be declared coextensive with the fiscal year. Johnson v. Leidy, 86 Neb. 818, 126 N.W. 514 (1910).License tax cannot be exacted from persons, the regulation of whose compensation is not permitted, and the attempt to tax vehicles rented out by the month is not authorized by this section. McCauley v. State, 83 Neb. 431, 119 N.W. 675 (1909).An ordinance imposing an occupation tax is void if it can only be enforced by illegal methods. City of Omaha v. Harmon, 58 Neb. 339, 78 N.W. 623 (1899).