ORD 35562 - Amend section 19-62 of municipal code re occupation tax on class O boat retali liq lic • ' $' Y
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1819 Farnam Street,Suite 804
�7. [( �° f.c;, o A 4 +� Omaha,Nebraska 68183-0804
�„ ti (402)444-5115
OR'�tD FEBRV C�-*+ Telefax(402)444-5125
CITY c R K Paul D.Kratz
City of Omaha l�M Q. t R Q Q City Attorney
Hal Daub,Mayor
• Honorable President
and Members of the City Council,
•
The attached ordinance has been requested by the City Clerk. The ordinance imposes an
occupation tax on holders of a boat liquor license. The $100.00 tax follows the City's long-
standing policy of imposing an occupation tax at the maximum amount allowed by state law.
Nebraska statutes limit a city's occupation tax to twice the state's annual license fee.
There is only one boat license issued within Omaha. A boat license allows•the sale of any
alcoholic liquor in individual drinks on any passenger boat that maintains a public dining room
or restaur. on the boat.
Res. lly submitted,
/f/f�%
homas O. umgaa
Assistant City Attorne
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ORDINANCE NO. ,
AN ORDINANCE to amend section 19-62 of the Omaha Municipal Code; to impose an
occupation tax upon holders of a Class "0" Boat Retail Liquor License in the amount of
$100.00 per year; to repeal the Code section as previously existing; and to provide an
effective date.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OMAHA:
Section 1. Omaha.Municipal Code section 19-62 is hereby amended to read as follows:
Sec. 19-62. Liquors.
The occupation tax for any person who engages in the manufacture, distribution, except
distribution of sacramental wines for church users only, or selling at retail of alcoholic
liquors within the city shall be as follows:
(a) Each manufacturer of alcohol and spirits $2,000.00
(b) Each manufacturer of beer for consumption off the
premises of the manufacturer, as follows:
(1) 1 to 100 barrel daily capacity, or any part thereof 200.00
(2) 100 to 150 barrel daily capacity 400.00
(3) 150 to 200 barrel daily capacity 700.00
(4) 200 to 300 barrel daily capacity 1,000.00
(5) 300 to 400 barrel daily capacity 1,300.00
(6) 400 to 500 barrel daily capacity 1,400.00
(7) 500 barrel daily capacity or more 1,600.00
provided, the words "daily capacity," as used herein,
shall mean the average daily barrel production for
the previous 12 months of manufacturing operation;
and provided, further, if no such basis for
comparison exists, the manufacturing licensee shall
pay in advance for the first year's operation a tax of
$500.00.
(c) Each manufacturer of wines 500.00
(d) Each distributor of alcoholic liquor, except beer and
sacramental wines for church users only 1,000.00
Ordinance No. ,563-o„/.-
Page 2
(e) Each distributor of beer 500.00
(f) Each retailer of alcoholic liquors for consumption on
the premises, and off the premises (sales in the original
package only) 500.00
(g) Each retailer of alcoholic liquors for consumption on
the premises 400.00
(h) Each retailer of alcoholic liquors for consumption off
the premises (sales in the original package only) 300.00
(i) Each retailer of beer only for consumption on
the premises, regardless of alcoholic content, except
clubs, religious societies, and charitable organizations 200.00
(j) Each retailer of beer only for consumption off
the premises, regardless of alcoholic content (sales
in the original package only) 50.00
(k) Each retailer of beer and wine only for consumption
on the premises, regardless of alcoholic content 450.00
(1) Each club, fraternal society, religious society, or
charitable organization, for the sale of beer only for
consumption on the premises, where such club, society
or organization does not maintain a bar and does not
have its premises open either to members or the public
during the hours of 7:00 a.m. to 6:00 p.m., except
occasionally for special occasions or celebrations 100.00
(m) Each permittee holding a special designated permit for
consumption of alcoholic liquor, for each day identified
in the permit 25.00
(n) Each retailer holding a catering permit for the sale of
alcoholic liquors 150.00
This tax shall be imposed in addition to any tax imposed
upon a holder of a special designated permit.
Ordinance No. jt -
Page 3
(o) Each manufacturer of beer for sale by draught for
consumption on the premises where the beer
is manufactured 500.00
(p) Each retailer of wine only, for consumption off
the premises (sales in the original package only) 250.00
(q) Each retailer of alcoholic liquors holding a boat license 100.00
Section 2. Omaha Municipal Code section 19-62, as heretofore existing, is hereby
repealed.
Section 3. This Ordinance shall be in full force and take effect fifteen days from and
after its passage.
INTRODUCED BY COUNCILMEMBER
.711�"*`� ill/6
APPROVED BY:
RETURNING .UNSIGNED 3�0(
MAYOR OF THE CITY OF OMAHA DATE
PASSED ��R 2 4 Noo
ATTEST: . '
4(cle‘v
C T GTEI:& F TH C TY OF OMAHA DATE
• �, APP V AS TO FORM:
; `
07
Ofe. C Y DATE
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S i y
a ' = REQUEST TO LAW
LAW DEPARTMENT USE ONLY:
LOG BOOK# 77-01 = CITY CLERK
TO: Paul Kratz, City Attorney DATE ASSIGNED 3/29/01
DATE: March 29, 2001 Y i-�F ASSIGNED TO MK'f44.�>/ � �
Mild
(A aE�_w G1 �DATE ANSWERED 103-6/
. .� WITHDRAWN
REQUEST BEING MADE BY:
Buster Brown City Clerk 5557
(NAME) (DEPARTMENT) (PHONE)
TIME LINE: April 4, 2001
12 WORKING DAYS FROM DATE RECEIVED BY LAW DEPARTMENT
REQUEST FOR: April 10, 2001 City Council Agenda
(State Specifically What You Are Requesting)
DETAILS:
Please prepare an ordinance for occupation tax on Class "0" Boat
Liquor Licenses at the appropriate fees, to apply to the present and
future holders of a Class "0" Boat Liquor License.
INFORMATION ATTACHED: YES NO NONE AVAILABLE X
REVISED: 01/02/92
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"NOTICE TO PUBLIC" THE DAILY RECORD
The following Ordinance has been set for OF OMAHA
C:ty Council hearingpm on April 17,zoo1,la at RONALD A. HENNINGSEN, Publisher
2:00 o'clock p.m., in the Legislative
Chambers, Omaha/Douglas at w hCivic e Center, PROOF OF' PUBLICATION
1819 Farnam Street, at which hearing all
persons interested,may be heard.
AN ORDINANCE to amend section 19-62 UNITED STATES OF AMERICA,
of the Omaha Municipal Code;to impose an
occupation tax upon holders of a Class "O" The State of Nebraska,
Boat Retail Liquor License in,the amount of District of Nebraska, ss.
6100.00 per year;to repeal the Code section ()county of Douglas,
as previously existing; and to provide an City ofOmaha,
effective date.
BUSTER BROWN,
City Clerk JOHN P. EGLSAER
4-13-01
being duly sworn,deposes and says that he Is
ADVERTISING MANAGER
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
April 13, 2001
That said Ne spapgr during that time was regularly published and
in ge1WRIV*Icire6ilottigW,in the County of Douglas, and State of
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April
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• Notary it ` fo
of Nebraska
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"NOTICE TO PUBLIC- THE DAILY RECORD
ORDINANCE NO.35562 OF OMAHA
AN ORDINANCE to amend section 19-62 `
of the Omaha Municipal Code;to impose an RONALD A. HENNINGSEN, Publisher
occupation tax upon holders of a Class "0"
Boat Retail Liquor License in the amount of PROOF OF PUBLICATION
S100.00 per year;to repeal the Code section 1
as previously existing; and to provide an 1
effective date. UNITED STATES OF AMERICA,
SUMMARY: 'The State of Nebraska,
AN ORDINANCE to amend section 19-62
of the Omaha Municipal Code;to impose an District of Nebraska. 69.
occupation tax upon holders of a Class "0" County of Douglas,
Boat Retail Liquor License in the amount of City of Omaha,
$100.00 per year;to repeal the Code section .
as previously existing; and to provide an
effective date. JOHN P. EGLSAER
PASSED: April 24,2001, 5-0 I being duly sworn,deposes and says that he is
APPROVED BY:
RETURNED UNSIGNED 5/3/01
MAYOR OF THE ADVERTISING MANAGER
CITY OF OMAHA 1
BUSTER BROWN,
City Clerk of THE DAILY RECORD,of Omaha,a legal newspaper,printed and
_5-8-01 published daily in the English language, having a bona tide 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
May 8, 2001
Th:.._:: ' •.A4wspaper during that time was regularly published and
i rT• a cir. ii ation in the County of Douglas, and State of
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State of Nebraska