Neb. Rev. Stat. § 15-202

A city of the primary class shall have the power to levy taxes for general revenue purposes on all property within the corporate limits of the city taxable according to the laws of Nebraska and to levy an occupation tax on public service property or corporations in such amounts as may be proper and necessary, in the judgment of the mayor and city council, for purposes of revenue. All such taxes shall be uniform with respect to the class upon which they are imposed. The occupation tax may be based upon a certain percentage of the gross receipts of such public service corporation or upon such other basis as may be determined upon by the mayor and city council. After March 27, 2014, any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under section 53-160 , 66-489 , 66-489.02 , 66-4,140 , 66-4,145 , 66-4,146 , 77-2602 , or 77-4008 or which is exempt from tax under section 77-2704.24 .

Laws 1901, c. 16, § 129, I, p. 126;

Laws 1905, c. 16, § 11, p. 212;

Laws 1907, c. 9, § 12, p. 84;

R.S.1913, § 4416;

C.S.1922, § 3800;

C.S.1929, § 15-203;

R.S.1943, § 15-202;

Laws 2001, LB 329, § 13;

Laws 2012, LB745, § 3;

Laws 2014, LB474, § 2;

Laws 2020, LB1003, § 23;

Laws 2025, LB647, § 18.

Tax based upon gross receipts, though part received from long distance tolls, is valid. Nebraska Tel. Co. v. City of Lincoln, 82 Neb. 59, 117 N.W. 284 (1908).

Tax based upon gross receipts, though part received from long distance tolls, is valid. Nebraska Tel. Co. v. City of Lincoln, 82 Neb. 59, 117 N.W. 284 (1908).