Municipalities may, by appropriate ordinance, levy an annual occupation tax against any person, firm, or corporation maintaining and operating any community antenna television service within its boundaries and may levy an annual occupation tax against any persons, firms, or corporations constructing, installing, operating, or maintaining community antenna television service. Any such occupation tax so levied shall be due and payable on May 1 of each year to the city treasurer or village treasurer.
Neb. Rev. Stat. § 18-2204
Annual occupation tax; levy; when due
Applied in 1 court decision — leading case Hall v. Cox Cable of Omaha, Inc. (1982)
Most recently applied in Hall v. Cox Cable of Omaha, Inc. (December 1982)
Laws 1959, c. 68, § 4, p. 295; R.R.S.1943, § 19-2804; Laws 1969, c. 119, § 4, p. 538; Laws 2021, LB163, § 143.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.