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ORD 38791 - Amend chapter 19 of municipal code re occupation taxes to,,e 02, / Q 9ii F DMAHA,NFa Finance Department ��/ �� , �� . , ,�,�. Omaha/Douglas Civic Center 11" 14 `� `` 1819 Famam Street,Suite 1004 �✓ 1 �'a� n 1ph V ;, s.,.p.,i y� 1�C ri Y N Omaha,Nebraska 68183-1004 o�•.- '.�;�z�r"v-�^^^� 2 (402)444-5416 oR �rv"� `` % Telefax(402)546-1150 .17FD FEBRVr Pam Spaccarotella City of Omaha Q�' '' ^ Director Jim Suttle,Mayor :-^•'- t Allen R.Herink City Comptroller Honorable President and Members of the City Council, The attached ordinance is prepared at the request of Mayor Suttle. The ordinance exercises the City's authority to collect a tax for revenue on any occupation or business within the City. State law requires only that the taxes be uniform in respect to the class upon which they are imposed. The ordinance identifies businesses engaged in providing food and drink as a distinct class from which an occupation tax may be collected. The ordinance expressly identifies this occupation class as one that is uniquely benefited from tourism and discretionary recreational activity and that is dependent upon the business's location within the City and the business's access to services provided by the City. Although restaurants and bars are valuable to the City and provide services that should be promoted,they place demands on the City's resources and their greater participation in providing revenue for general City purposes is fair and just. The ordinance uses the gross receipts derived from the sale of food or beverages as the measure of the extent to which a restaurant or bar does business in the City. The ordinance imposes a tax in the amount of 4% of those gross receipts. Receipts are subject to the tax only to the extent the sale is otherwise subject to the state sales and use tax. Therefore,this ordinance does not impose any new accounting burden beyond what is currently necessary to calculate the sales tax. Some sales and businesses are expressly exempted from this occupation tax. These exemptions are listed in the definitions of"food","gross receipts",and"restaurant". The ordinance also creates an enforcement and collection process. If this ordinance is adopted,the tax burden will be spread broadly across many businesses that will collect revenue from both residents and nonresidents who enjoy the benefits provided by these businesses located within our City. Respectfully submitted, Pam Spaccarotella City of Omaha Finance Director P\LAW-CITY COUNCIL DOCUMENTS\2010\30087d1m h in d f 1/f u• it County, ,% 97FOF NEsk , — S e of Nebras a ztv an employee who makes a decision to retire in that time period will receive the pension benefits existing prior to this labor agreement and not in this labor agreement. The actuary firm of Milliman Inc. has determined that applying the COTA to all sworn member's final pension calculation is a savings of 7.4% of payroll. ngs of 7.4% of payroll. e allowed to re-engage in their previous activity. provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 lei 1 Ab, 97b ORDINANCE NO.M)7 91 1 AN ORDINANCE to amend Chapter 19 of the Omaha Municipal Code pertaining to occupation 2 taxes; to create a new Article XVI imposing an occupation tax on persons operating 3 restaurants and drinking places within the City; to define such businesses; to establish 4 requirements for collection and payment of the tax; to provide a condition for termination 5 of the tax; and to provide an effective date hereof. 6 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OMAHA: 7 Section 1. Chapter 19 of the Omaha Municipal Code is hereby amended to include a new 8 Article XVI, including new sections 19-800 through 19-813, reading as follows: 9 ARTICLE XVI. 10 RESTAURANT AND DRINKING PLACES 11 OCCUPATIONAL PRIVILEGE TAX 12 13 Sec. 19-800. Definitions. 14 15 As used in this article, the following words and phrases shall have the meanings 16 ascribed to them in this section, except where the context clearly indicates or requires a 17 different meaning: 18 19 (a) City shall mean the City of Omaha and the area within the corporate limits 20 of the City of Omaha. 21 22 (b) Director shall mean the director of the City of Omaha Finance 23 Department. 24 25 (c) Drinking place shall mean any establishment or business offering the 26 public on-premises consumption of alcoholic and/or non-alcoholic beverages including, 27 but not limited to, bars, taverns, night clubs, and dance halls and concession stands at 28 race tracks, golf courses, sports and meeting facilities, arenas, or stadiums. A drinking 29 place may also be a restaurant. 30 31 (1) The term does not include any business offering beverages free of charge. 32 The term "free of charge" means without any consideration, donation, 33 contributions, or monetary charges of any nature paid for access to the 34 beverages and, without limitation, requires the absence of any admission 35 charge, cover charge, table reservation fee, gate charges, seat charges, listed in the definitions of"food","gross receipts",and"restaurant". The ordinance also creates an enforcement and collection process. If this ordinance is adopted,the tax burden will be spread broadly across many businesses that will collect revenue from both residents and nonresidents who enjoy the benefits provided by these businesses located within our City. Respectfully submitted, Pam Spaccarotella City of Omaha Finance Director P\LAW-CITY COUNCIL DOCUMENTS\2010\30087d1m h in d f 1/f u• it County, ,% 97FOF NEsk , — S e of Nebras a ztv an employee who makes a decision to retire in that time period will receive the pension benefits existing prior to this labor agreement and not in this labor agreement. The actuary firm of Milliman Inc. has determined that applying the COTA to all sworn member's final pension calculation is a savings of 7.4% of payroll. ngs of 7.4% of payroll. e allowed to re-engage in their previous activity. provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 ORDINANCE NO. 3 8 7 / Page 2 1 entertainment fee, green fees, or required minimum purchase of beverages 2 or merchandise. 3 4 (2) The term does not include a place offering beverages on premises owned 5 or operated by a civic, charitable, educational, religious, governmental, or 6 political organization exempt from income taxes under the United States 7 Internal Revenue Code. 8 9 (d) Engaged in shall mean to offer to the public, carry on, or take part in the 10 operation of a business as owner, operator, or agent. A person renting or using a facility 11 for a taxable activity or service, either as a one-time event or otherwise, shall be 12 considered to be engaged in the business. 13 14 (e) Food shall mean all edible refreshment or nourishment, whether solid 15 semi-solid, or liquid. The term shall not include: 16 17 (1) Any food that is not subject to the sales and use tax imposed by the 18 Nebraska Revenue Act of 1967, as it is amended from time to time; and 19 20 (2) Snack foods, which shall mean unopened bottles or cans of soft drinks, 21 chewing gum, candy, popcorn, peanuts and other nuts, unopened packages 22 of cookies, donuts, crackers, and potato chips, and unopened packages of 23 other items of essentially the same nature which are consumed for 24 essentially the same purpose and which are packaged for home 25 consumption. 26 27 (f) Gross receipts shall mean the total amount of consideration, donation, 28 contributions, or monetary charges of any nature paid to obtain or for access to food or 29 beverage without any deduction on account of expenses, taxes, or other costs. 30 31 (1) The term includes, without limitation: 32 33 (i) the price charged for food or beverages; 34 35 (ii) any admission charge, cover charge, membership fee, table 36 reservation fee, gate charges, seat charges, or entertainment fee or 37 similar payment if the payment gives the payee a right to obtain 38 food or beverage which is otherwise subject to this tax., 39 40 (iii) the amount paid to a person engaged in a business or activity by 41 vendors or contractors who provide food or beverages to that 42 person's customers on the premises and which are within the scope 43 of this tax; and, located within our City. Respectfully submitted, Pam Spaccarotella City of Omaha Finance Director P\LAW-CITY COUNCIL DOCUMENTS\2010\30087d1m h in d f 1/f u• it County, ,% 97FOF NEsk , — S e of Nebras a ztv an employee who makes a decision to retire in that time period will receive the pension benefits existing prior to this labor agreement and not in this labor agreement. The actuary firm of Milliman Inc. has determined that applying the COTA to all sworn member's final pension calculation is a savings of 7.4% of payroll. ngs of 7.4% of payroll. e allowed to re-engage in their previous activity. provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • ORDINANCE NO. 3871 I Page 3 1 (iv) receipts from the sale of beverages or food in a restaurant or 2 drinking place even if it is not actually consumed on the premises, 3 including the receipts from prepared "take out", "drive-through", 4 or"to go" food. 5 6 (2) The term does not include: 7 8 (i) The value of food or beverages furnished by restaurants or 9 drinking places to employees as part of their compensation when 10 no charge is made to the employee. 11 12 (ii) Tips to an employee when the amount of the tip is wholly_in the 13 discretion of the purchaser and the full amount of the tip is turned 14 over to the employee, whether or not the tip is paid to the 15 employee or added to the bill. 16 17 (iii) Payments made to a caterer by a civic, charitable, educational, 18 religious, governmental, or political organization exempt from 19 income taxes under the United States Internal Revenue Code for 20 food or beverage delivered to the premises of the organization. 21 22 (g) Person shall mean any natural person, individual, partnership, association, 23 organization or corporation of any kind or character engaging in a restaurant business. 24 25 (h) Restaurant shall mean any place that is kept, used, maintained, advertised, 26 or held out to the public as a place where food is prepared and sold for immediate 27 consumption either on the premises or elsewhere. 28 29 (1) The term includes, but is not limited to, cafes, grills, bistros, delicatessens, 30 coffee shops, bakeries, lunch counters, sandwich stands, and concession 31 stands at race tracks, sports and meeting facilities, arenas, or stadiums and 32 includes a space or area within a hotel, motel, bed and breakfast, boarding 33 house, hospital, grocery store, convenience store, supermarket, or office 34 building where food is obtained or consumed if a separate charge is made 35 for the food. A restaurant may also be a drinking place. 36 37 (2) The term does not include: 38 39 (i) a place operated by a religious, civic, educational, charitable, 40 governmental, or political organization exempt from income taxes 41 under the United States Internal Revenue Code where food is 42 offered solely to its members or students; ectfully submitted, Pam Spaccarotella City of Omaha Finance Director P\LAW-CITY COUNCIL DOCUMENTS\2010\30087d1m h in d f 1/f u• it County, ,% 97FOF NEsk , — S e of Nebras a ztv an employee who makes a decision to retire in that time period will receive the pension benefits existing prior to this labor agreement and not in this labor agreement. The actuary firm of Milliman Inc. has determined that applying the COTA to all sworn member's final pension calculation is a savings of 7.4% of payroll. ngs of 7.4% of payroll. e allowed to re-engage in their previous activity. provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 l ORDINANCE NO. _38 7 9 I Page 4 1 (ii) a public or private daycare center that offers food solely to its 2 employees or the children staying at the center;, 3 4 (iii) a convalescent home, nursing home, home for the aged or 5 infirmed, or substance abuse facility that offers food solely to its 6 residents; 7 8 (iv) premises where food is obtained solely from vending machines 9 operated by coin, cards, or other per-purchase operation regardless 10 of whether the food may be consumed on the premises;, 11 12 (v) push carts, lunch wagons, ice cream trucks, or other mobile 13 facilities from which food ready for consumption is sold; 14 15 (vi) temporary stands at festivals or other similar events from which 16 food ready for consumption is sold unless entrance to the place at 17 which the food is sold is subject to an admission charge; or 18 19 (vii) any business offering food free of charge. The term "free of 20 charge" means without any consideration, donation, contributions, 21 or monetary charges of any nature paid for access to the food and, 22 without limitation, requires the absence of any admission charge, 23 cover charge, table reservation fee, gate charges, seat charges, 24 entertainment fee, green fees, or required minimum purchase of 25 food or merchandise. 26 27 (viii) a place offering food on premises owned or operated by a civic, 28 charitable, educational, religious, governmental, or political 29 organization exempt from income taxes under the United States 30 Internal Revenue Code. 31 32 (i) Taxpayer shall mean any person engaged in the business of a restaurant or 33 drinking place who is required to pay the tax herein imposed. 34 35 Sec. 19-801. Intent and purpose of article. 36 37 (a) The city council determines that persons engaging in restaurant and 38 drinking place businesses are benefited from tourism and recreational activity that places 39 unique demands on the city's resources but which is activity that should be promoted and 40 encouraged. Further, residents and non-residents who patronize these businesses are 41 enjoying a discretionary activity that is dependent upon, and generating revenue from, the 42 business's location within the city and the business's access to the services provided by City of Omaha Finance Director P\LAW-CITY COUNCIL DOCUMENTS\2010\30087d1m h in d f 1/f u• it County, ,% 97FOF NEsk , — S e of Nebras a ztv an employee who makes a decision to retire in that time period will receive the pension benefits existing prior to this labor agreement and not in this labor agreement. The actuary firm of Milliman Inc. has determined that applying the COTA to all sworn member's final pension calculation is a savings of 7.4% of payroll. ngs of 7.4% of payroll. e allowed to re-engage in their previous activity. provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • ORDINANCE NO. 58 7 / Page 5 1 the city. Subjecting the business's revenue to taxation for general city purposes is fair, 2 reasonable, and just. 3 4 (b) Pursuant to the authority of Neb. Rev. Stat. § 14-109, the city council 5 finds, determines, and declares that restaurant and drinking place businesses form a 6 discrete class of occupation engaged in within the city and it is appropriate that a tax be 7 imposed on this class of businesses for the purpose of raising revenue to support and 8 further general city activities and services. This determination is made with due 9 recognition of the inherent value of business conducted within the city and the relation 10 business has to the municipal welfare and the expenditures required of the city, and with 11 consideration of the just, proper and equitable distribution of tax burdens within the city, 12 13 (c) The City Council further determines that some activity or revenue that 14 might fall within the scope of this ordinance should be excluded from its scope because 15 (i) the activity is offered without charge, (ii) the activity has a primary purpose other than 16 to generate revenue for the business by the sale of food or drink, (iii) because the revenue 17 is generated from activity that does not have the discretionary characteristics and qualities 18 that support using restaurant or drinking place revenue as a measure of taxation, (iv) the 19 sale of food or drink is primarily intended to encourage and support the civic, charitable, 20 educational, or religious activities of a nonprofit corporation, and/or, (v) the sale of food 21 or drink is by a nonprofit corporation contracting with the City of Omaha and assessing a 22 tax measured by those sales has the contradictory effect of reducing revenue paid to the 23 City as compensation for the contract. 24 25 Sec. 19-802. Tax imposed. 26 27 (a) On or after October 1, 2010, and in each calendar month thereafter, there 28 is hereby imposed an occupational privilege tax upon each and every person conducting 29 business as a restaurant or drinking place within the city for any period of time during a 30 calendar month. The amount of the tax shall be two and one-half percent (2.5%) of all 31 gross receipts for each calendar month derived from the sale of food or beverages subject 32 to this tax. 33 34 (b) The person engaged in the taxable business may itemize the tax levied on 35 a bill, receipt, or other invoice provided to the purchaser but each person engaged in the 36 restaurant or drinking place business shall remain liable for the tax imposed by this 37 section. 38 39 Sec. 19-803. Tax imposed for revenue purposes; tax cumulative. 40 41 (a) The tax imposed by this article is for revenue purposes to support the 42 government of the city. The levy of the tax under this article is in addition to all_other 43 fees, taxes, excises, and licenses levied and imposed under any contract or any other provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 / ORDINANCE NO. J/ [9 Page 6 1 provisions of this code or ordinances of the city and in addition to any fee, tax, excise, or 2 license imposed by the state. 3 4 (b) Payment of the tax imposed by this article shall not relieve the person 5 paying it from the payment of any other tax now or hereafter imposed by contract or 6 ordinance or by this code, including those imposed for any business or occupation he/she 7 may carry on, unless otherwise provided therein. It is intended that the occupation tax 8 imposed by this article shall be cumulative except where otherwise specifically provided. 9 10 Sec. 19-804. Return and administration fee. 11 12 (a) Each and every person engaged in a restaurant or drinking place business 13 within the city for any period of time shall prepare and file with the director a return for 14 the taxable calendar month and at the same time pay to the director the tax herein 15 imposed. The return shall be on a form prescribed by the director and shall be filed on or 16 before the last day of the month following receipt of any amount subject to this tax. 17 18 (b) The director may adopt and promulgate regulations allowing for quarterly 19 reports and payments in lieu of monthly reports and payments, taking into consideration 20 the amount of tax due and the nature of the business conducted. In addition, a person 21 subject to the tax imposed herein may, upon written application to and with the written 22 consent of the director, make reports and remittances on a quarterly basis in lieu of 23 monthly. Such quarterly reports shall be due on the 15th day of April, July, October, and 24 January of each year and shall report the gross receipts and the amount due for the 25 immediately preceding three (3)calendar months. 26 27 (c) As reimbursement for the cost of collecting the tax, a taxpayer may deduct 28 and withhold from the taxes otherwise due and paid two percent (2%) of the amount paid 29 to the director. 30 31 Sec. 19-805. Suspension or revocation of other licenses. 32 33 No delinquency in payment of the tax herein provided for by this article and no 34 conviction for violation of this article may be grounds for the suspension or revocation of 35 any other license issued to any person engaged in business within the city under any 36 licensing provisions of this code or other ordinances, nor may the same be grounds for 37 the suspension or revocation of any license issued by any licensing authority pursuant to 38 the statutes enacted by the general assembly of Nebraska. 39 40 Sec. 19-806. Failure to file return; delinquency; assessment by director. 41 42 (a) If any person neglects or refuses to make a return or payment of the taxes 43 as required by this article, the director shall make an estimate, based upon such nt of the city. The levy of the tax under this article is in addition to all_other 43 fees, taxes, excises, and licenses levied and imposed under any contract or any other provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • ORDINANCE NO.38 7 91 Page 7 1 information as may be reasonably available, of the amount of the taxes due for the period 2 or periods for which the taxpayer is delinquent, and, upon the basis of such estimated 3 amount, compute and assess in addition thereto a penalty equal to ten percent (10%) 4 thereof, together with interest on such delinquent taxes at the rate of one percent (1%) per 5 month, or fraction thereof, from the date when due. 6 7 (b) The director shall give to the delinquent taxpayer written notice of such 8 estimated taxes,penalty and interest. 9 10 (c) Such estimate shall thereupon become an assessment, and such assessment 11 shall be final and due and payable from the taxpayer to the director ten days from the date 12 of service of the notice; however, within such ten-day period the delinquent taxpayer may 13 petition the director for a revision or modification of such assessment and shall, within 14 such ten-day period, furnish the director the facts and correct figures showing the correct 15 amount of such taxes. Such petition and the facts and figures submitted shall be 16 submitted in writing and shall be given under oath of the taxpayer. 17 18 (d) The director may modify such assessment in accordance with the facts 19 which he/she deems correct. Such adjusted assessment shall be made in writing and 20 notice given to the taxpayer. All such decisions shall become final upon the expiration of 21 30 days from the date of service unless proceedings are commenced within that time for 22 appeal in the district court of Douglas County, Nebraska, as may be provided by law. 23 24 Sec. 19-807. Jeopardy assessment. 25 26 (a) If the director finds that collection of the tax will be jeopardized by delays 27 in his/her discretion, he/she may declare the taxable period immediately terminated, 28 determine the tax, and issue notice and demand for payment thereof; and, having done so! 29 the tax shall be due and payable forthwith, and the director may proceed to collect such 30 tax as hereinafter provided. 31 32 (b) Collection may be stayed if the taxpayer gives such security for payment 33 as shall be reasonably satisfactory to the director. 34 35 Sec. 19-808. Administration of article; miscellaneous provisions. 36 37 (a) Administration by director. The administration of the provisions of this 38 article is hereby vested in the director, who shall prescribe forms and reasonable rules 39 and regulations in conformity with this article for the making of returns, for the 40 ascertainment, assessment, and collection of the tax imposed hereunder, and for the 41 proper administration and enforcement hereof. Duties of the director may be performed 42 by any qualified deputy or other person designated by the director. 43 the city. The levy of the tax under this article is in addition to all_other 43 fees, taxes, excises, and licenses levied and imposed under any contract or any other provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • ORDINANCE NO. ,58791 Page 8 1 (b) Notices. It shall be sufficient for the purpose of this article that any 2 notices required to be given to the taxpayer be in writing and personally delivered or 3 mailed to the taxpayer's last-known address. 4 5 (c) Duty to keep books and records. It shall be the duty of every taxpayer to 6 keep and preserve suitable records and other such books or accounts as may be necessary 7 to determine the amount of tax for which he/she is liable hereunder. 8 9 (1) Records of the gross revenue by which this tax is measured shall be kept 10 separate and apart from the records of other sales or receipts in order to 11 facilitate the examination of books and records as necessary for the 12 collection of this tax. 13 14 (2) It shall be the duty of every such taxpayer to keep and preserve for a 15 period of three years all such books, invoices and other records, which 16 shall be open for examination at any time by the director or his/her duly 17 authorized agents. If such person keeps or maintains his/her books, 18 invoices, accounts and other records, or any thereof, outside of the state, 19 upon demand by the director he/she shall make the same available at a 20 suitable place within the state, to be designated by the director, for 21 examination, inspection and audit by the director or his/her duly 22 authorized agents. 23 24 (3) The director, in his/her discretion, may make, permit or cause to be made 25 the examination, inspection or audit of books, invoices, accounts and other 26 records so kept or maintained by such person outside of the state at the 27 place where same are kept or maintained or at any place outside the state 28 where the same will be made available, provided such person shall have 29 entered into a binding agreement with the city to reimburse it for all costs 30 and expenses incurred by it in order to have such examination, inspection 31 or audit made in such place. 32 33 (d) Investigation of taxpayer's books. For the purpose of ascertaining the 34 correctness of a return, or for the purpose of determining the amount of tax due from any 35 person, the director, or his/her duly authorized deputies, may hold investigations and 36 hearings concerning any matters covered by this article; and may examine any relevant 37 books, papers, records or memoranda of any such person; and may require the attendance 38 of such person, or any officer or employee of such person, or of any person having 39 knowledge thereof; and may take testimony and require proof for his/her information. 40 The director and his/her duly authorized deputies shall have power to administer oaths to 41 such persons. 42 by any qualified deputy or other person designated by the director. 43 the city. The levy of the tax under this article is in addition to all_other 43 fees, taxes, excises, and licenses levied and imposed under any contract or any other provisions, R.R.S. 1943, ing Monday, but such nonprofit § 53-180.01. cor- poration licensee shall not sell or dispense alcoholic liquor on more Sec. 15-6. Providing minor with false iden- than six days each week. tification. (Code 1980, § 15-2; Ord. No. 37589, § 1, 12-19-06) It shall be unlawful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 ORDINANCE NO. 38791 Page 9 1 (e) Sale of business. Whenever any taxpayer sells his/her restaurant or 2 drinking place business or quits engaging in a restaurant or drinking place business, any 3 tax payable under this article shall become immediately due and payable and the taxpayer 4 shall immediately make a report and pay the tax due. 5 6 (f) Status of unpaid tax in bankruptcy and receivership. Whenever the 7 business or property of any taxpayer subject to this article is placed in receivership, 8 bankruptcy or assignment for the benefit of creditors, or seized under distraint for 9 property taxes, all taxes, penalties and interest imposed by this article and for which the 10 taxpayer is in any way liable under the terms of this article shall be a prior and preferred 11 lien against all the property of the taxpayer, except as to preexisting claims or liens of a 12 bona fide mortgagee, pledgee, judgment creditor or purchaser whose rights shall have 13 attached prior to the filing of the notice as hereinafter provided on the property of the 14 taxpayer, other than the goods, stock-in-trade, and business fixtures of such taxpayer; and 15 no sheriff, receiver, assignee or other officer shall sell the property of any person subject 16 to this article under process or order of any court without first ascertaining from the 17 director the amount of any taxes due and payable under this article; and, if there be any 18 such taxes due, owing and unpaid, it shall be the duty of such officer to first pay the 19 amount of such taxes out of the proceeds of such sale before making payment of any 20 moneys to any judgment creditor or other claimants of whatsoever kind or nature, except • 21 the costs of the proceedings and other preexisting claims or liens as above provided. 22 23 (g) Release of liens. The tax imposed by this article, together with the interest 24 and penalties herein provided and the costs of collection which may be incurred, shall be 25 and, until paid, remain a first and prior lien, except as otherwise provided by constitution 26 or statute, superior to all other liens, on all the merchandise, furniture and fixtures, tools 27 and equipment of the taxpayer within the city, and may be foreclosed by seizing under 28 distraint and sale of so much of said merchandise, furniture and fixtures, tools and 29 equipment as may be necessary to discharge the lien. The lien created by this article shall 30 apply only to tax obligations hereafter incurred. Any lien for taxes as shown on the 31 records of the county clerks and recorders as herein provided shall, upon the payment of 32 all taxes, penalties and interest covered thereby, be released by the director in the same 33 manner as mortgages or judgments are released. 34 35 (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • ORDINANCE NO.363 7 9/ Page 10 1 (a) The Director may treat any taxes, penalties or interest due and unpaid as a 2 debt due the city. 3 4 (b) In case of failure to pay the taxes, or any portion thereof, or any penalty or 5 interest thereon when due, the director may recover at law the amount of such taxes, 6 penalties and interest in any court as permitted by law. 7 8 (c) The return of the taxpayer or the assessment made by the director, as 9 herein provided, shall be prima facie proof of the amount due. 10 11 (d) Such actions may be actions in attachments, and writs of attachment may 12 be issued to the constable or sheriff, as the case may be; and in any such proceeding no 13 bond shall be required of the director except as may be required by statute, nor shall any 14 constable or sheriff require of the director an indemnifying bond for executing the writ of 15 attachment or writ of execution upon any judgment entered in such proceedings; and, in 16 accordance with the procedure established by statute, if any, the director may prosecute 17 appeals or writs of error in such cases without the necessity of providing bond therefor. 18 19 (e) It shall be the duty of the city attorney, when requested by the director, to 20 commence action for the recovery of taxes due under this article; and this remedy shall be 21 in addition to all other existing remedies, or remedies provided in this article. 22 23 Sec. 19-810. City a party to title actions for determination of lien. 24 25 In any action affecting the title, ownership, or rights to real estate or to personal 26 property against which a lien for collection of the taxes imposed herein has attached, the 27 city may be made a party defendant for the purpose of obtaining a judgment or 28 determination of its lien upon the property involved therein. 29 30 Sec. 19-811. Authority of director to waive penalty. 31 32 The director is hereby authorized to waive, for good cause shown, any penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 ORDINANCE NO. J8791 Page 11 • 1 return, which interest and addition shall become due and payable within ten days after 2 written notice and demand by the Director. 3 4 (b) Penalties for deficiency caused by fraud. If any part of the deficiency is 5 due to fraud with the intent to evade the tax, then there shall be added 50 percent (50%) 6 of the total amount of the deficiency, and in such case the whole amount of the tax that is 7 unpaid, including the additions, shall become due and payable ten days after written 8 notice and demand by the director, and an additional one percent (1%) per month, or 9 fraction thereof, on said amounts shall be added from the date the return was due until 10 paid. 11 12 Sec. 19-813. Severability. 13 14 If any provision, clause, sentence, or paragraph of this article or the application 15 thereof to any person or circumstances shall be held invalid, that invalidity shall not 16 affect the other provisions of this article which can be given effect without the invalid 17 provision or application, and to this end the provisions of this article are declared to be 18 severable. 19 20 Section 19-814. Sunset. 21 The occupation tax imposed by this article shall terminate and collection of the 22 tax shall cease upon the amendment of the Nebraska Local Option Revenue Act, as it is 23 amended from time to time, authorizing the city to impose and collect sales and use tax at 24 a rate higher than one and one-half percent (1.5%) if approved by the voters of the city, 25 and subsequent effective approval by those voters of at least an additional one-half 26 percent (1/2%). 27 28 Section 2. This ordinance shall be in full force and take effect fifteen days from and after 29 the date of its passage. INTRODUCED BY COUNCILMEMBER • ice. , • APPROVED BY: • P7/ra �/Fln/ MA R OF THE CITY OF OMAHA DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 w ORDINANCE NO. .___lc 79/ Page 12 ATTEST: - R L : ' ; ,44 CITY;CLE�2K OF-THE CITY_OF OMAHA DA'I APPRO i ! D AS TO FORM: /bDwa /1„„0 j:_ `� /bEPUTY CITY RNEY DATE p:uaw—city council documents\2010\30100dlm.doc I RI r s\2010\50063s1w.doc �. ontinue to be a minimum age of 50, but the pension percentage reduction would be 7 percent for every year under the age of 58." APPROVED AS TO FORM: • 7P ASSISTANT CITY ATTORNEY DATE • L __ c� ra m n -� rnFri r�- 7,0 <=> 1 'L CJ :n 171 " City State Zip 10\07trh.doc . MOTION BY COUNCILMEMBER I hereby move that Council Document No. / I1 , Current Series, appearing as Item No. 49 on the August, 24, 2010, agenda of the City Council be amended in the following respects: 1. At page 5, line 1, delete the term "four percent (4%)" and insert in lieu thereof the term"two and one-half percent (2.5%)". 2. Renumber the lines accordingly. APPR! I AS TO FORM: 404 r EPUTY CITY '' 0:4 EY DATE p:\Iaw—city council documents\2010\50071s1w.doc f 58." APPROVED AS TO FORM: • 7P ASSISTANT CITY ATTORNEY DATE • L __ c� ra m n -� rnFri r�- 7,0 <=> 1 'L CJ :n 171 " City State Zip 10\07trh.doc . ? p.. 0 CD � ; N O d Ai OCD i cp C CD Cr A.'"A.'" o. ! k. fa' co co • , CD • )\ 'kgi . 2. Renumber the lines accordingly. APPR! I AS TO FORM: 404 r EPUTY CITY '' 0:4 EY DATE p:\Iaw—city council documents\2010\50071s1w.doc f 58." APPROVED AS TO FORM: • 7P ASSISTANT CITY ATTORNEY DATE • L __ c� ra m n -� rnFri r�- 7,0 <=> 1 'L CJ :n 171 " City State Zip 10\07trh.doc . MOTION BY COUNCILMEMBER APAbete-. I hereby move that Council Document No. 94 , Current Series, appearing as Item No. 219 on the August, 24, 2010, agenda of the City Council be amended in the following respects: 1. Delete subparagraph (c) of new section 19-801, entitled "Intent and purposes of the article," on page 4, lines 32 through 37 of the document and substitute in lieu thereof the following: (c) The City Council further determines that some activity or revenue that might fall within the scope of this ordinance should be excluded from its scope because (i) the activity is offered without charge, (ii) the activity has a primary purpose other than to generate revenue for the business by the sale of food or drink, (iii) because the revenue is generated from activity that does not have the discretionary characteristics and qualities that support using restaurant or drinking place revenue as a measure of taxation, (iv) the sale of food or drink is primarily intended to encourage and support the civic, charitable, educational, or religious activities of a nonprofit corporation, and/or, (v) the sale of food or drink is by a nonprofit corporation contracting with the City of Omaha and assessing a tax measured by those sales has the contradictory effect of reducing revenue paid to the City as compensation for the contract. 2. At page 2, line 4, of the ordinance insert the following language adding a new subparagraph identifying a category of business that is not a "Drinking place" subject to the tax: "(2) The term does not include a place offering beverages on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 3. At page 4, line 9, of the ordinance insert the following language adding a new subparagraph in the definitions to identify a category of business that is not a "Restaurant" subject to the tax: �/Fln/ MA R OF THE CITY OF OMAHA DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • "(viii) a place offering food on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 4. At page 3, line 10, of the ordinance insert the following language adding a new subparagraph in the definitions to exclude payments to caterers by exempted non- profit organizations from revenue used to measure the tax: "(iii) Payments made to a caterer by a civic, charitable, educational, religious, governmental, orpolitical organization exempt from income taxes under g P the United States Internal Revenue Code for food or beverage delivered to • the premises of the organization. 5. Renumber the lines and pages accordingly. APPRQV' AS TO FORM: tr,Uf(e7 /7-76 DEPUTY CITY ArORNEY DATE p:\law—city council documents\2010\50062s1w.doc �' of food or drink is primarily intended to encourage and support the civic, charitable, educational, or religious activities of a nonprofit corporation, and/or, (v) the sale of food or drink is by a nonprofit corporation contracting with the City of Omaha and assessing a tax measured by those sales has the contradictory effect of reducing revenue paid to the City as compensation for the contract. 2. At page 2, line 4, of the ordinance insert the following language adding a new subparagraph identifying a category of business that is not a "Drinking place" subject to the tax: "(2) The term does not include a place offering beverages on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 3. At page 4, line 9, of the ordinance insert the following language adding a new subparagraph in the definitions to identify a category of business that is not a "Restaurant" subject to the tax: �/Fln/ MA R OF THE CITY OF OMAHA DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • • • • • aroer1CD . � t,-4 cd < CD C7Nt. 0 0 CD o a. CD CD `-c 0 q K � �. ro 404 r EPUTY CITY '' 0:4 EY DATE p:\Iaw—city council documents\2010\50071s1w.doc f 58." APPROVED AS TO FORM: • 7P ASSISTANT CITY ATTORNEY DATE • L __ c� ra m n -� rnFri r�- 7,0 <=> 1 'L CJ :n 171 " City State Zip 10\07trh.doc . I � MOTION BY COUNCILMEMBER JERRAM I hereby move that Council Document No. , Current Series, appearing as Item No. on the August, 24, 2010, agenda of the City Council be amended in the following respects: 1. Delete subparagraph (c) of new section 19-801, entitled "Intent and purposes of the article," on page 4, lines 32 through 37 of the document and substitute in lieu thereof the following: (c) The City Council further determines that some activity or revenue that might fall within the scope of this ordinance should be excluded from its scope because (i) the activity is offered without charge, (ii) the activity has a primary purpose other than to generate revenue for the business by the sale of food or drink, (iii) because the revenue is generated from activity that does not have the discretionary characteristics and qualities that t support using restaurant or drinking place revenue as a measure of taxation, (iv) the sale of food or drink is primarily intended to encourage and support the civic, charitable, educational, or religious activities of a nonprofit corporation, and/or, (v) the sale of food or drink is by a nonprofit corporation contracting with the City of Omaha and assessing a tax measured by those sales has the contradictory effect of reducing revenue paid to the City as compensation for the contract. 2. At page 2, line 4, of the ordinance insert the following language adding a new subparagraph identifying a category of business that is not a "Drinking place" subject to the tax: "(2) The term does not include a place offering beverages on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 3. At page 4, line 9, of the ordinance insert the following language adding a new subparagraph in the definitions to identify a category of business that is not a "Restaurant" subject to the tax: DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 "(viii) a place offering food on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 4. At page 3, line 10, of the ordinance insert the following language adding a new subparagraph in the definitions to exclude payments to caterers by exempted non- profit organizations from revenue used to measure the tax: "(iii) Payments made to a caterer by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code for food or beverage delivered to the premises of the organization. 5. Renumber the lines and pages accordingly. APPR• l E► AS TO FORM: - I! ,/ ?—j —/6 DEPUTY CITY A 0 r EY DATE p:\law—city council documents\2010\50062s1w.doc venue as a measure of taxation, (iv) the sale of food or drink is primarily intended to encourage and support the civic, charitable, educational, or religious activities of a nonprofit corporation, and/or, (v) the sale of food or drink is by a nonprofit corporation contracting with the City of Omaha and assessing a tax measured by those sales has the contradictory effect of reducing revenue paid to the City as compensation for the contract. 2. At page 2, line 4, of the ordinance insert the following language adding a new subparagraph identifying a category of business that is not a "Drinking place" subject to the tax: "(2) The term does not include a place offering beverages on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 3. At page 4, line 9, of the ordinance insert the following language adding a new subparagraph in the definitions to identify a category of business that is not a "Restaurant" subject to the tax: DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 N IW P. N O N tII Illk \ a. cr C'. b7 I. �. ` 5- Cr q 110 'Os co A) K. 2 V, . ro 404 r EPUTY CITY '' 0:4 EY DATE p:\Iaw—city council documents\2010\50071s1w.doc f 58." APPROVED AS TO FORM: • 7P ASSISTANT CITY ATTORNEY DATE • L __ c� ra m n -� rnFri r�- 7,0 <=> 1 'L CJ :n 171 " City State Zip 10\07trh.doc . MOTION BY COUNCILMEMBER JERRAM I hereby move that Council Document No. , Current Series, appearing as Item No. on the August, 24, 2010, agenda of the City Council be amended in the following respects: 1. At page 5, line 1, delete the term "four percent(4%)" and insert in lieu thereof the term"two percent (2%)". 2. Renumber the lines accordingly. APPR E AS TO FORM: 9/o DEPUTY CITY ATT Y DATE p:\law- city council documents\2010\50061 slw.doc in LC) rn rr m F? .. ATE • L __ c� ra m n -� rnFri r�- 7,0 <=> 1 'L CJ :n 171 " City State Zip 10\07trh.doc . • REQUEST TO LAW DEPARTMENT For Law Department Use Only TO: Paul Kratz, City Attorney Log Book#: 165-10 = COUNCIL DATE: August 18, 2010 Date Assigned: 08/18/10 Assigned to: PA t•kw..y a a.4 Answered/Sent Out: C ' "1 Withdrawn: REQUEST BEING MADE BY: On behalf of Councilmember Chris Jerram Jim Dowding, Council Staff Assistant City Council 6298 (Name) (Department) (Phone) TIME LINE (Due Date): August 24,, 2010 (12 Working Days from Date Received by Law Department) REQUEST FOR Amendment (State Specifically What You Are Requesting) DETAILS: (Do Not State"See Attached') Councilmember Chris Jerram requests an amendment to the proposed creation of a new Article XVI in Chapter 19 imposing an occupation tax on restaurants (item number 39 on second reading on the August 17, 2010 agenda). Councilmember Jerram requests an amendment for third reading that would reduce the proposed occupation tax from 4 percent to 2 percent. INFORMATION ATTACHED: YES NO X NONE AVAILABLE jd c: Councilmembers Pam Spaccarotella, Finance Director Steve Oltmans, Mayor's Office Buster Brown, City Clerk Council Staff sing a tax measured by those sales has the contradictory effect of reducing revenue paid to the City as compensation for the contract. 2. At page 2, line 4, of the ordinance insert the following language adding a new subparagraph identifying a category of business that is not a "Drinking place" subject to the tax: "(2) The term does not include a place offering beverages on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 3. At page 4, line 9, of the ordinance insert the following language adding a new subparagraph in the definitions to identify a category of business that is not a "Restaurant" subject to the tax: DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 i • a � o �, j o . 0. \ k ' r2. 0 Oq` ,�\ I uv{:.kk q\14 N\ , L ,,,,, ,,..,,_. sti„. . . N., c . v. in ...2- ' �4 APPR E AS TO FORM: 9/o DEPUTY CITY ATT Y DATE p:\law- city council documents\2010\50061 slw.doc in LC) rn rr m F? .. ATE • L __ c� ra m n -� rnFri r�- 7,0 <=> 1 'L CJ :n 171 " City State Zip 10\07trh.doc . v "00 12 12 co D W Fri c C 1 1 o1 1 0 p." z z _, 0 1 0 H 0 4 z 0 v a r VZ� N x' / z � A m _ a 0. O CD en aO D * O at 4 rio` ` a. cs x ai � � �CD x c o3 Z� � \ ' nc Z n Laz a Z Sc m ►� O �. o �' -a -a z •4 0 � N _ r* 3 k: k 44\ it A � 0 � � � r�+� n � C � VO_1 X � m m O O O D 3 0) ; (D F z g 8 Fo uz _k% m ' n o. ill 0 CNk' hk% © r 0 3 CD O n rr O v--- Z PI cu r-p—. a) r) r) O D nI�.� El ', n my n o S °• m(D P -, Q n ri- o r r" R 3 � (- a. Di = = Er CD ik,kti,-A CD rt = CD 0- X * lQ VD Q—'6 a t K IA 0 kk.tv r ... r) -- -- - k 4 ,,, ,-. .,.. , ,:,tu f=dzi—e *, i \- k.1L; 4 p s , :.. c-il 1 t i,i, I 1 Vi LL&& subparagraph identifying a category of business that is not a "Drinking place" subject to the tax: "(2) The term does not include a place offering beverages on premises owned or operated by a civic, charitable, educational, religious, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code." 3. At page 4, line 9, of the ordinance insert the following language adding a new subparagraph in the definitions to identify a category of business that is not a "Restaurant" subject to the tax: DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 "NOTICE To PUBLIC— THE DAILY RECORD The following Ordinance has been set for OF OMAHA City Council Hearingron August 77,2010, at 2:00 p.m.: AN ORDINANCE to amend Chapter is of RONALD A. HENNINGSEN, Publisher the Omaha Municipal Code pertaining to occupation taxes;to create a new Article XVI PROOF OF PUBLICATION imposing an occupation tax on persons operating restaurants and drinking places within the City; to define such businesses; to establish requirements for collection and UNITED STATES OF AMERICA, payment of the tax; and to provide an The State of Nebraska, effective date hereof. SS. BUSTER BROWN, District of Nebraska, 8-13-10 City Clerk County of Douglas, City of Omaha, J.BOYD being duly sworn,deposes and says that she is LEGAL EDITOR of THE DAILY RECORD, of Omaha, a legal newspaper, printed and published daily in the English language, having a bona fide paid circulation in Douglas County in excess of 300 copies, printed in Omaha,in said County of Douglas,for more than fifty-two weeks last past; that the printed notice hereto attached was published in THE DAILY RECORD,of Omaha,on August 13, 2010 That • er during that time was re arly published and in ga(l at"' 'F the County of Dougl d State of N braska. • • Subscribed in my Bence and sw to before NOTARY • ISSI� 4:' 1l1s}er a es day of EXPIRES A tios}al Copies t 20 10 0 9 F OF NEgc Notary n and for ouglas County, tate of Nebraska Revenue Code." 3. At page 4, line 9, of the ordinance insert the following language adding a new subparagraph in the definitions to identify a category of business that is not a "Restaurant" subject to the tax: DATE PASSED AUG 2 4 2010 0.3 0n70- .� \/62s r ,3zf ,Dilll r1, er;pr' penalty 33 assessed in this article. Any interest imposed in excess of six percent (6%) per annum 34 shall be deemed a penalty. 35 36 Sec. 19-812. Penalties. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 1 • NOTICE TO PUBLIC THE DAILY RECORD ORDINANCE NO.38791 OF OMl�i1L1 A H A AN ORDINANCE to amend Chapter 19 of the Omaha Municipal Code pertaining to occupation taxes;to create a new Article XVI RONALD A. HENNINGSEN, Publisher imposingpat anes occupationants tax on persons PROOF OF PUBLICATION operating restaurants and drinking places within the City; to define such businesses; to establish requirements for collection and payment of the tax; and to provide an UNITED STATES OF AMERICA, effective date hereof. SUMMARY: The State of Nebraska, SS. AN ORDINANCE to amend Chapter 19 of District of Nebraska, the Omaha Municipal Code pertaining to occupation taxes;to create a new Article XVI County of Douglas, imposing an occupation tax on persons City of Omaha, operating restaurants and drinking places within the City; to define such businesses; to establish requirements for collection and J.BOYD payment of the tax; and to provide an effective date hereof. being duly sworn,deposes and says that she is PASSED:August 24,2010,AS AMENDED 4-3 APPROVED BY: JIM SUTTLE 9/26//10 LEGAL EDITOR MAYOR OF THE CITY OF OMAHA • of THE DAILY RECORD, of Omaha, a legal newspaper, printed and BUSTER BROWN, published dailyin the English language, havingbonafide paid City Clerk n g a 9-1-10 circulation in Douglas County in excess of 300 copies, printed in Omaha,in said County of Douglas,for more than fifty-two weeks last past; that the printed notice hereto attached was published in THE DAILY RECORD,of Omaha,on September 1 , 2010 _.t �j� p per during that time was regul. ly published and %• -o:,*a is •f ti in the County of Douglas, . ,t., Nebraska.•-of , ...(, a 4 e • N�-,- y 'N N ; Subscribed in my pm : d sworn to b: . • M � IPlxillisikCies-ES $ 21 • 0 me this 1st d: of 4,ddifiTu Co ie,INA Q Septe er 2. 10 I% n'••...............80 ‘‘.NN. ii Notary Pub ' in an. o 11 r1 el..: • , S • : Ne• as• • s. 37 38 (a) Penalty for deficiencies caused by disregard of rules. If any part of the 39 deficiency is due to negligence or intentional disregard of authorized rules and 40 regulations with knowledge thereof, but without intent to defraud, there shall be added 41 ten percent (10%) of the total amount of the deficiency; and in such case interest shall be 42 collected at the rate of one percent (1%) per month, or fraction thereof, on the amount of 43 the deficiency from the time the return was due, from the person required to file the (h) Statute of limitations. Any suit for collection of any taxes imposed by this 36 article or for any interest thereon or penalties with respect thereto shall be instituted, or 37 any other action to collect the same shall be commenced, or any notice of lien shall be 38 filed in accordance with Nebraska law. The taxpayer and the director may agree in 39 writing to an extension of any limitation and the period so agreed on may be extended by 40 subsequent agreements in writing. 41 42 Sec. 19-809. Recovery of unpaid tax by action at law. 43 wful for any person purposely or State law reference—Similar provisions, R.R.S. 1943, knowingly to furnish to a minor any document § 53-179. used by the minor as identification to obtain or Annotation—Where the state liquor control act provides that nothing in the act shall prevent the possession of alco- attempt to obtain any alcoholic liquor. holic liquor for the personal use of the possessor, his family (Code 1980, § 15-6) Supp. No. 37 CD15:3 l be in the amount of$1,487,304.00 for the ten officers; and to provide an effective date hereof. PASSED:October 19,2010,6-0 APPROVED BY: JIM SUTTLE 10/20/10 MAYOR OF THE CITY OF OMAHA BUSTER BROWN, r;n,rroh entenced to a denial of Federal benefits by a State of Federal court,or termination,consistent with the requirements of the Rehabilitation Act of 1973,as voluntarily excluded from covered transactions by any Federal department of agency; amended;or (b) Have not within a three-year period preceding this application been convicted of B. Requiring such employee to participate satisfactorily in a drug abuse assistance of or had a civil judgment rendered against them for commission of fraud or a criminal rehabilitation program approved for such purpose by a Federal,State or local health, offense in connection with obtaining,attempting to obtain,or performing a public law enforcement,or other appropriate agency; (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery, The subgrantee certifies that it will make a good faith effort to continue to maintain a bribery,falsification or destruction of records,making false statements,or receiving drug-free workplace. stolen property; City of Omaha;1819 Famam Street;Omaha,NE 68183 (c) Are not presently indicted for or otherwise criminally or civilly charged by a Organization Name and Address ' governmental entity(Federal,State,or local)with commission of any of the offenses enumerated in paragraph(1)(b)of this certification;and Jim Suttle,Mavor T I-t Name and Tit f Author' ed Representative (d) Have not within a three-year period preceding this application had one or more 7 e+- L public transactions(Federal,State or local)terminated for cause or default;and _ (Z-0 B. Where the applicant is unable to certify to any of the statements in this 'ture Date / certification,he or she shall attach an explanation to this application. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 41 of 41 n to the state that it has a current EEOP on file which meets the requirements therein. (r) SINGLE AUDIT REQUIREMENT:Pursuant to Office of Management and Budget Circular A-128,AAudits of state and Local Governments:and A- 133,APrivate Non-Profit@ agencies,each applicant must comply with the Single Audit Act. A copy of the audit is to be submitted to the Crime Commission. (s) CONFIDENTIALITY OF INFORMATION: No recipient of monies under the Juvenile Services Act shall use or reveal any research or statistical information or other type of information acquired or furnished under this program by any person/juvenile and identifiable to any specific private person/juvenile for any purpose other than the purpose for which such information was obtained in accordance with the Act. 3.15.10 City of Omaha/Douglas County JABG Phase 12 Grant Application Page 38 of 41 • 1 0. ny ES RESTAURANT „iiilivith LOUNGE . 72nd & "F" Street (402) 331A7575 Omaha, Ne. 68127 = ' ' = ''Ti y C z n rn rri m Dear Mr. Gernandt, �. rn My name is Tony Fucinaro Jr.,owner of Anthony's Steakhouse, 7220 F Street. Anthony's has been operating in your" district for the past 43 years. In our current economic setting for our city leadership to consider this 4% restaurant tax to fund the Police and Firefighter pensions, a problem that was created by previous administration, is not a . responsible solution. Individually people throughout the city have had to tighten the reigns on their personal finances to make ends meet. From a business perspective most restaurants have had to run promotions or deep discounts to keep up the traffic flow. There simply aren't that many discretionary dollars available to most people. With similar budget problems facing individuals and businesses in Omaha, to see the city try to solve their budget deficit by any tax increase is irresponsible. The 4% restaurant tax is not the solution to the challenges that face our city leadership. Here are some points I would like to make: • *there were 90+ licensed foodservice operations in the city that closed last year, th'e economy had an impact *the restaurant industry is one of the largest employers in the city ... this proposed tax WILL cost the restaurant industry revenue and jobs *consider the effect on catering and banquet functions, we will lose some of these events to Sarpy County and Council Bluffs venues * people will choose to spend outside of Omaha * it is unfair to target one industry Overall I am opposed to ANY additional taxes. The city leadership should look to the expense side of the ledger to attack this deficit not look for ways to increase taxes to take care of this problem. Sincerely, $ I IL. .Vim' g..,i V~ �ry N 1 ti �''V) :zLFucin ro Jr K-,-. , r4 Torscard QCr6i:-.3JCI6UUtaU_! P rs ^, �1N . -la -.. .--- sitarawed ._ . I ii. if►:UIthI :1h ; IJj1ti. _ _�.N nl0.J V'- '--)\ i Dear City Council Member; I am writing to express my deep concern of the proposed 4% tax increase on restaurants, bars and catering. Not only is it unfair and discriminatory to single out a particular industry, in economic times such as these, citizens of Omaha nor the restaurateurs can handle this extra burden. I know you are aware that over 90 restaurants closed last year and many are hanging on a thread. If anything, the restaurants, which employ the most people in the city, need a break not another reason for people to stay home or spend less. When the Mayor spoke to our group he was involving many more aspects of the entertainment spectrum. We were not on board then and we are definitely not on board now! Perhaps his overpaid staff should do their homework and study some of the 600 plus exempted taxes that were put into place 30-40 years ago without sunset clauses. Many of these exemptions could and/or should be lifted to generate some of the needed funds. The Mayor said he only had five weeks to fix the problem and it is very obvious he is taking the easy way out by over taxing where ever he can. Maybe he should think of how many less people will go out or order less and how many restaurants will have to close their doors. This will also lead to many jobs lost. Most importantly, this could cause less funds generated if there aren't as many restaurants in business! Sincerely, Omaha Restaurant Association Board Member estaurant industry is one of the largest employers in the city ... this proposed tax WILL cost the restaurant industry revenue and jobs *consider the effect on catering and banquet functions, we will lose some of these events to Sarpy County and Council Bluffs venues * people will choose to spend outside of Omaha * it is unfair to target one industry Overall I am opposed to ANY additional taxes. The city leadership should look to the expense side of the ledger to attack this deficit not look for ways to increase taxes to take care of this problem. Sincerely, $ I IL. .Vim' g..,i V~ �ry N 1 ti �''V) :zLFucin ro Jr K-,-. , r4 Torscard QCr6i:-.3JCI6UUtaU_! P rs ^, �1N . -la -.. .--- sitarawed ._ . I ii. if►:UIthI :1h ; IJj1ti. _ _�.N nl0.J V'- '--)\ Dear City Council Member, Thank you so much for your dedication and support to our fabulous city! We have always been considered a "best kept secret" for a reason. Although taxing restaurants, bars and catering 4% is an easy solution, it is NOT the right thing to do! The Mayor and his staff work for the people and are obligated to do what is in the best interest of EVERYONE. Singling out one industry is simply unfair! The reality is that the restaurant industry employs more people than any other industry in the city. They employ lower income people that rely on these jobs to just stay afloat. These jobs might even be second and third jobs for some. Policies which discourage spending, such as a tax like this one, will have a negative impact seen in decreased sales. This number, in turn, will cause a decrease in tipped income, hours available to work and probable job loss. Please consider not passing Mayor Suttle's proposal of increasing taxes 4% in restaurants, bars an tering. Sincerely, ? - arty,. CkiLi UuCD,Pdtta , •CcA ib, 1 , f\! 'ilAkA-\arThia * ..:(3 :-/,- - 62,1" 1 7:, . .:), et66:, aj, 77 7 _,.......,,_.....- , ----- - --W c,L,3-airy — . 0 Ar.--eiL N&-0-t-• , C/r- i_.)i),-_ems 1120 fz..iZ on Board Member estaurant industry is one of the largest employers in the city ... this proposed tax WILL cost the restaurant industry revenue and jobs *consider the effect on catering and banquet functions, we will lose some of these events to Sarpy County and Council Bluffs venues * people will choose to spend outside of Omaha * it is unfair to target one industry Overall I am opposed to ANY additional taxes. The city leadership should look to the expense side of the ledger to attack this deficit not look for ways to increase taxes to take care of this problem. Sincerely, $ I IL. .Vim' g..,i V~ �ry N 1 ti �''V) :zLFucin ro Jr K-,-. , r4 Torscard QCr6i:-.3JCI6UUtaU_! P rs ^, �1N . -la -.. .--- sitarawed ._ . I ii. if►:UIthI :1h ; IJj1ti. _ _�.N nl0.J V'- '--)\ Dear City Council Member, Please DO NOT pass the proposed 4% tax increase on restaurants, bars and catering for the following reasons: • It is unfair to single out one industry • It will send people to outside the city limits to spend their money • It sends a negative message to patrons who might decide to stay home, order less or tip less • It will deter conventions or visitors from choosing our city as their destination • In economic times, such as the present, people have less discretionary income and sales are already down, as you can see by decreased sales tax revenue, we don't need more taxes to deter spending Some options to collect needed city funds could be: • Look into lifting some outdated exempted taxes • Raise property tax by a very small percent so EVERYONE pays their portion • Fight the state to increase sales tax, SLIGHTLY, across the board and put a sunset clause on it Sincerely, v ,..-- gcoikt ely, ? - arty,. CkiLi UuCD,Pdtta , •CcA ib, 1 , f\! 'ilAkA-\arThia * ..:(3 :-/,- - 62,1" 1 7:, . .:), et66:, aj, 77 7 _,.......,,_.....- , ----- - --W c,L,3-airy — . 0 Ar.--eiL N&-0-t-• , C/r- i_.)i),-_ems 1120 fz..iZ on Board Member estaurant industry is one of the largest employers in the city ... this proposed tax WILL cost the restaurant industry revenue and jobs *consider the effect on catering and banquet functions, we will lose some of these events to Sarpy County and Council Bluffs venues * people will choose to spend outside of Omaha * it is unfair to target one industry Overall I am opposed to ANY additional taxes. The city leadership should look to the expense side of the ledger to attack this deficit not look for ways to increase taxes to take care of this problem. Sincerely, $ I IL. .Vim' g..,i V~ �ry N 1 ti �''V) :zLFucin ro Jr K-,-. , r4 Torscard QCr6i:-.3JCI6UUtaU_! P rs ^, �1N . -la -.. .--- sitarawed ._ . I ii. if►:UIthI :1h ; IJj1ti. _ _�.N nl0.J V'- '--)\ Dear City Council Member, Thank you so much for your dedication and support to our fabulous city! We have always been considered a "best kept secret" for a reason. Although taxing restaurants, bars and catering 4% is an easy solution, it is NOT the right thing to do! The Mayor and his staff work for the people and are obligated to do what is in the best interest of EVERYONE. Singling out one industry is simply unfair! The reality is that the restaurant industry employs more people than any other industry in the city. They employ lower income people that rely on these jobs to just stay afloat. These jobs might even be second and third jobs for some. Policies which discourage spending, such as a tax like this one, will have a negative impact seen in decreased sales. This number, in turn, will cause a decrease in tipped income, hours available to work and probable job loss. Please consider not passing Mayor Suttle's proposal of increasing taxes 4% in restaurants, bars and catering. Sincerely, *6. ‘1*Si:edf44") /2/3 Se, !q O S?. �lc� /30 ya� k�- 7 II ><Ji ')i 5 r'id ..;�_ 4f WAAL e � '2 g/ *7 j-1 I t 'd° 5MAI e 11- • j � .....- , ----- - --W c,L,3-airy — . 0 Ar.--eiL N&-0-t-• , C/r- i_.)i),-_ems 1120 fz..iZ on Board Member estaurant industry is one of the largest employers in the city ... this proposed tax WILL cost the restaurant industry revenue and jobs *consider the effect on catering and banquet functions, we will lose some of these events to Sarpy County and Council Bluffs venues * people will choose to spend outside of Omaha * it is unfair to target one industry Overall I am opposed to ANY additional taxes. The city leadership should look to the expense side of the ledger to attack this deficit not look for ways to increase taxes to take care of this problem. Sincerely, $ I IL. .Vim' g..,i V~ �ry N 1 ti �''V) :zLFucin ro Jr K-,-. , r4 Torscard QCr6i:-.3JCI6UUtaU_! P rs ^, �1N . -la -.. .--- sitarawed ._ . I ii. if►:UIthI :1h ; IJj1ti. _ _�.N nl0.J V'- '--)\ Dear City Council Member, Thank you so much for your dedication and support to our fabulous city! We have always been considered a "best kept secret" for a reason. Although taxing restaurants, bars and catering 4% is an easy solution, it is NOT the right thing to do! The Mayor and his staff work for the people and are obligated to do what is in the best interest of EVERYONE. Singling out one industry is simply unfair! The reality is that the restaurant.industry employs more people than any other industry in the city. They employ lower income people that rely on these jobs to just stay afloat. These jobs might even be second and third jobs for some. Policies which discourage spending, such as a tax like this one, will have a negative impact seen in decreased sales. This number, in turn, will cause a decrease in tipped income, hours available to work and probable job loss. Please consider not passing Mayor Suttle's proposal of increasing taxes 4% in restaurants, bars and catering. Sincerely, incerely, *6. ‘1*Si:edf44") /2/3 Se, !q O S?. �lc� /30 ya� k�- 7 II ><Ji ')i 5 r'id ..;�_ 4f WAAL e � '2 g/ *7 j-1 I t 'd° 5MAI e 11- • j � .....- , ----- - --W c,L,3-airy — . 0 Ar.--eiL N&-0-t-• , C/r- i_.)i),-_ems 1120 fz..iZ on Board Member estaurant industry is one of the largest employers in the city ... this proposed tax WILL cost the restaurant industry revenue and jobs *consider the effect on catering and banquet functions, we will lose some of these events to Sarpy County and Council Bluffs venues * people will choose to spend outside of Omaha * it is unfair to target one industry Overall I am opposed to ANY additional taxes. The city leadership should look to the expense side of the ledger to attack this deficit not look for ways to increase taxes to take care of this problem. Sincerely, $ I IL. .Vim' g..,i V~ �ry N 1 ti �''V) :zLFucin ro Jr K-,-. , r4 Torscard QCr6i:-.3JCI6UUtaU_! P rs ^, �1N . -la -.. .--- sitarawed ._ . I ii. if►:UIthI :1h ; IJj1ti. _ _�.N nl0.J V'- '--)\ / ) & 6--/ o 4go teit122A,44} 521,, p --- d 711,4/1--LZ .. 2:L .it} 1p g 3,-- c.,6J- 0_ , in,,",,r be,,,,,6,,o-- .2420 4, LE 1<5--.7*- Ackz.kpAr, aiLINee.: ( st \ p(u_Nit ,--14--- A G,--e Ehlr\r15 I 53Z 1 ckeu -i,.., __. ,. . t it/ IC (c.,--, _ ,. 5--y .- e . I 5 I FC I DX' I I) D F. )nr‘ 0..A -t i 0 /1.---- / 11:f , (.1,, ... . . • • Dear City Council Member, I am writing to express my deep concern of the proposed 4% tax increase on restaurants, bars and catering. Not only is it unfair and discriminatory to single out a particular industry, in economic times such as these, citizens of Omaha nor the restaurateurs can handle this extra burden. I know you are aware that over 90 restaurants closed last year and many are hanging on a thread. If anything, the restaurants, which employ the most people in the city, need a break not another reason for people to stay home or spend less. When the Mayor spoke to our group he was involving many more aspects of the entertainment spectrum. We were not on board then and we are definitely not on board now! Perhaps his overpaid staff should do their homework and study some of the 600 plus exempted taxes that were put into place 30-40 years ago without sunset clauses. Many of these exemptions could and/or should be lifted to generate some of the needed funds. The Mayor said he only had five weeks to fix the problem and it is very obvious he is taking the easy way out by over taxing where ever he can. Maybe he should think of how many less people will go out or order less and how many restaurants will have to close their doors. This will also lead to many jobs lost. Most importantly, this could cause less funds generated if there aren't as many restaurants in business! Sincerely, , ssoku 6L,Vai oar Omaha Restaurant Association Board Member 4/11,1-e, G r /144Z V,47,2 G //I-74 -7L 2(77- ring and banquet functions, we will lose some of these events to Sarpy County and Council Bluffs venues * people will choose to spend outside of Omaha * it is unfair to target one industry Overall I am opposed to ANY additional taxes. The city leadership should look to the expense side of the ledger to attack this deficit not look for ways to increase taxes to take care of this problem. Sincerely, $ I IL. .Vim' g..,i V~ �ry N 1 ti �''V) :zLFucin ro Jr K-,-. , r4 Torscard QCr6i:-.3JCI6UUtaU_! P rs ^, �1N . -la -.. .--- sitarawed ._ . I ii. if►:UIthI :1h ; IJj1ti. _ _�.N nl0.J V'- '--)\ • c------- ., 6LIAMi Clibre_. • VA ------H1 .--• A 11 ., 'A\ ....-- -"F'-' i . OAL /6010 4".1C IIP r ..itjt,trl/Lk , . 1 l? V it/) i . 1 . 701 914 ' / .,.--•" _.-----, ..• y X—. t ....,•7 7-- \. 1-1 -t i 0 /1.---- / 11:f , (.1,, ... . . • - > �.7 ° 0 0 4 A ? § O 2 § P A m q . V \ / tt --C w ƒ / / . _ J U q ® , 3` 2 0 / . K _ § o § ƒ \ L. o O p .2 = § ° ( . / ~ 0 § o n > c § c & 4 ƒ \ ( / \ � ® � � � � cR 2 q. = _ 0 A §. o n q ? _ ® @ ° , / Cfg � 2 o / §' / \ § 0 2 §` L • RECEIVED INTEROFFICE MEMORANDUM • 10 aUG18 P 12= 1U Law Department CITY CLERK f MAHA, NEE R . t [n:",w1'.::a�`.�iYiaeG114ft.YS�t'f'b`fli'x'.r,�.:.61'+'^1i17,ftt1: l{eM�LYo'Y`:'v .:VFa.,:fi:sw.y�..:�+�'.`g+w<<.,,gktif.��#'�-?i':llYklk%q�.kim6i6ffiiks�?�i+�:T.f'�vR.at.E'.a:.:$t::Ri "d"aJ.^GiSM,�°�t:$t uMT i1L1N�YC 53Yt .ai�t'i�iRi•.•...-..:> DATE: August 17, 2010 TO: Council President and Members of the City Council FROM: Thomas O. Mumgaard, Deputy City Attorney ` -`......,..SUBJECT: Exemptions From Vehicle Registration Fees and Occupation Taxes rfY^lfi..,l;x.ryx1o(i w"lr.�:ti:',tSc.V3iT6Y:LWh..�w..:x aS:.":,,;10441Yc4a4k ICYzVV,:WAMI iMsriF,dhi.`RY&4%14,, cuss f..1.25.¢53:i!LMMLIIAT:itlielB.'MOMYYRIMIXIICL`6EOi2k'. ht':Melit5iP2i:ti.•IA,ZAY.V0,9SS`:kV0 :.14 Pending before you are ordinances extending vehicle registration fees and creating an occupation tax on restaurant and drinking places. Discussion about those ordinances may include suggested exemptions. I offer this memorandum to outline some rules for exemptions that have been emphasized by the Nebraska Supreme Court. Those rules show there is danger in casually including exemptions. In 2008 the Supreme Court invalidated major parts of the Omaha smoking ban because of the exemptions from the prohibition. The Curt used that case to restate the rules governing the portion of the Nebraska Constitution that prohibits special legislation. The Court said: When the Legislature confers privileges on a class arbitrarily selected from a large number of persons standing in the same relation to the privileges, without reasonable distinction or substantial difference, then the statute in question has resulted in the kind of improper discrimination prohibited by the Nebraska Constitution. Classifications for the purpose of legislation must be real and not illusive; they cannot be based on distinctions without a substantial difference. THE LESSON: Exemptions should be approached carefully and used sparingly. When applying this rule a court will look first at the purpose of the ordinance. That purpose must be either stated in the ordinance or expressed during the legislative debate; we cannot add evidence about an ordinance's purpose after a lawsuit is filed. Based on that stated purpose, a court will then decide whether there is a substantial difference of circumstances between regulated and exempted persons that justifies the need for the differing legislation. For example, the smoking ban ordinance exemptions fell because the court could find no discernable difference,between regulated places and exempt places. The Court said it could not see "why employees of the exempted facilities or members of the public who wish to patronize those establishment's are not entitled to breathe smoke-free air or to have their health and welfare protected." When considering any suggested exemptions to the vehicle registration fee or the occupation tax, you should consider how the special legislation rules apply to the exemption. I suggest: • Council President and Members of the City Council August 17, 2010 Page 2 SUBJECT: Exemptions From Vehicle Registration Fees and Occupation Taxes 1. The vehicle registration fee is authorized by a state statute empowering the City to require a fee from people who own or use a vehicle in the City and requires the fee be used exclusively for repairing streets; the fee is compensation for the use of the streets. The statute presumes that persons owning vehicles in the City use streets in the City. That presumption is extended by the existing and proposed ordinance to people living near Omaha or working in Omaha. > Any exemptions would face the question of how the exempted persons' use of Omaha streets differs from the use by non-exempt vehicle operators so as to justify different treatment. 2. The restaurant/bar occupation tax is authorized by a statute empowering the City to raise revenue by taxing "any occupation or business within the limits of the city". But the taxes must be "uniform in respect to the class upon which they are imposed", a requirement very similar to the "substantial difference" test for exemptions. The proposed ordinance is drawn broadly to maintain uniformity within the occupation classification by including many businesses that provide food and drink to the public and to have few exclusions. See, section 19-801. ➢ The stated basis of the classification is that the businesses benefit from tourism and recreational activity that places demands on the City's resources and they offer a discretionary activity that is dependent upon, and generates revenue from, the business's location within the City and the business's access to the services provided by the City. > The stated basis for the included exemptions is that the exempt services are offered without charge or with a primary purpose other than to generate revenue for the business or because the revenue is generated from activity that does not have these discretionary characteristics and qualities. Eg., a school cafeteria is not a restaurant subject to the tax. > Any exemptions you might wish to add should follow these purposes and distinctions or be based on some other stated distinction. There must be a plausible explanation of why the exempted business is different from the regulated business. Respectfully subnni-ttej,, \ ;2 Tlliomas O. Mumgaard Deputy City Attorney ( / c: Steve Oltmans hat justifies the need for the differing legislation. For example, the smoking ban ordinance exemptions fell because the court could find no discernable difference,between regulated places and exempt places. The Court said it could not see "why employees of the exempted facilities or members of the public who wish to patronize those establishment's are not entitled to breathe smoke-free air or to have their health and welfare protected." When considering any suggested exemptions to the vehicle registration fee or the occupation tax, you should consider how the special legislation rules apply to the exemption. I suggest: . \ \ • • 7 e n o . / c # A 0 • 20 o 7 \ tt § R F § • . . 3. & Jd K7a ® 2 � j. o \ o . o / -. § / ) § - � j 0 / § y n R ° § § 7 E § § • ¢ /` - . § 9 ƒ n / 7 k ) . � � � 0 - lilt _ 0-3 / § 7 § f § • ice,© . U1 z �