§ 111.03. OCCUPATION TAX ON GARBAGE/REFUSE COLLECTORS.

(A) (1) An occupation tax in the amount of $27 is hereby imposed:

(a) On each ton of garbage and refuse collected by a licensed garbage/refuse collector within the corporate limits of the City, and

(b) On each ton of garbage and refuse collected by a licensed garbage/refuse collector outside the limits of the City and deposited in the City's Solid Waste Transfer Station.

(2) The occupation tax authorized herein shall be exclusively used for funding solid waste management programs, including the payment of principal and interest on revenue bonds issued by the City.

(B) Each licensed garbage/refuse collector shall, not later than the first of the month immediately following the City's monthly billing statement, remit to the City Clerk payment of occupation taxes due and owing from the previous calendar month.

(C) All garbage and refuse collected by licensed garbage/refuse collectors within the corporate limits, whether destined for deposit at the City's Solid Waste Transfer Station or for deposit elsewhere, shall, before leaving the corporate limits of the City, be weighed at scales located at the City's Solid Waste Transfer Station or at such other scales approved by the Public Works/Environmental Services Department. Any garbage and refuse not being deposited at the City's Solid Waste Transfer Station, whether destined for deposit inside or outside of the State of Nebraska, shall be weighed and the driver of the garbage/refuse vehicle shall be provided with a certificate of weight which shall be displayed upon demand to any police officer or community service technician of the City.

(D) The occupation tax provided herein shall not be imposed upon garbage or refuse destined for deposit at any location outside of the State of Nebraska. The garbage/refuse collector shall file a written and verified statement identifying any tonnage which is claimed to be exempt under this division which specifically provides the tonnage, date and deposit location garbage or refuse is deposited outside the State of Nebraska. Upon verification, the City shall refund to the garbage/refuse collector the portion of the paid occupation tax which was paid for out-of-state deposit.

(E) A collector's license issued pursuant to § 50.20 of this Code may be revoked or suspended by the City Council after a hearing if the Public Works/Environmental Services Department files a complaint with the City Administrator alleging that a particular collector is not complying with the terms of this section or in the event the City Clerk files a complaint with the City Administrator alleging that a particular collector is not paying the occupation taxes in a timely manner.

(F) Each licensed collector shall be required to notify the bonding company which is providing the bond required of the collector under § 50.20 of this Code and obtain the written confirmation of the bonding company that the bond will cover the payment of the occupation taxes to the extent of the bond.

(Ord. 06-18, passed 6-19-06; Am. Ord. 08-24, passed 9-2-08; Am. Ord. 10-26, passed 9-7-10)