The Official City of Norfolk Nebraska Home Page The Official City of Norfolk Nebraska Home Page  
  309 N 5th St
Norfolk, NE 68701
Phone: (402) 844-2000
 

Chapter 13

PERMITS AND BUSINESS REGULATIONS*

*Cross references-Certain taxation ordinances saved from repeal, § 1-3(15); financial affairs, § 2-31 et seq.; alarm systems, Ch. 2.5; alcoholic beverages, Ch. 3; occupation tax on alcoholic beverages, § 3-27; fee for dogs and cats, § 4-11; bicycle registration, § 5-2; regulation of building contractors, § 6-36 et seq.; registration and regulations for electricians, § 6-71 et seq.; certification of plumbers, § 6-131 et seq.; permit for private garbage collectors, § 10-21; permit for public swimming pool, § 11-46 et seq.; permits for mobile home parks, § 15-31 et seq. 

   
Art.     I. In General, §§ 13-1--13-15
Art.    II. Permits, §§ 13-16--13-30
Art.   III. Bingo, §§ 13-31--13-40
Art.   IV. Salvage Yards, §§ 13-41--13-56
Art.    V. Secondhand Dealers, §§ 13-57--13-69
Art.   VI. Pawnbrokers, §§ 13-70--13-77
Art.  VII. Telephone Companies, §§ 13-78--13-110
    Div. 1.  Generally, §§ 13-78, 13-79
    Div. 2.  Occupation Tax, §§ 13-80--13-110
Art. VIII. Itinerant Merchants, Peddlers, Solicitors, Street Vendors and Temporary Merchants, §§ 13-111--13-140
Art.   IX. Occupation Taxes for Conducting Games of Chance and/or Lotteries and Distributing Gambling Devices, §§13-141--13-149
Art.    X. Lodging §§13-161--13-171
Art.    XI. Food and Beverage §§13-181--13-191
Art.   XII. Horse-Drawn Carriages §§13-201--13-212

ARTICLE I.  IN GENERAL†

†Editor's note-Ord. No. 3331, §§ 1--9, adopted July 16, 1985, repealed Art. I, §§ 13-1, 13-2, in its entirety and enacted new provisions which have been set out herein as Art. VIII in order to maintain Code format.  Former § 13-1 was concerned with solicitation without invitation and derived from Code of 1962, § 5-18-1, and Ord. No. 3058, § 1(18), adopted March 1, 1982.  Former § 13-2 was concerned with revocation or suspension of licenses or permits and derived from Code 1962, § 1-3-3.

 

ARTICLE II.  PERMITS‡

‡State law reference--Occupational licenses authorized, R.R.S. 1943, § 16-205.

 

Sec. 13-16.  Levied.

 

Every person carrying on an occupation or business as herein mentioned, within the city limits, shall pay into the treasury of the city the sums named in section 13-17 as a special permit fee. 

 

Source:  Code 1962, § 5-1-1; Ord. No. 3500, § 3, 9-8-87

 

Sec. 13-17.  Fees.

 

(a)   Each circus operating within the city shall pay the fee set forth in Section 2-5 of this Code to the city; provided, however, that no fee shall be required of any circus operated by a nonprofit organization or a civic club.  All circuses shall provide the city with a certificate of insurance, naming city as an additional insured, in the following minimum amounts prior to commencing their operation within the city:

 

General Aggregate $1,000,000
a. Bodily Injury/Property Damage $1,000,000 each occurrence
b. Personal Injury Damage $1,000,000 each occurrence
c. Contractual Liability $1,000,000 each occurrence
d. Products Liability & Completed Operations $1,000,000 each occurrence
e. Fire Damage $   100,000 any one fire
f. Medical Expense $       5,000 any one person

 

(b)   Carnivals, when held on public property, shall pay a permit fee as set forth in Section 2-5 of this Code; and in addition thereto, shall provide the city with a certificate of insurance, naming city as an additional insured, in the following minimum amounts prior to commencing their operation within the city:

 

General Aggregate $1,000,000
a. Bodily Injury/Property Damage $1,000,000 each occurrence
b. Personal Injury Damage $1,000,000 each occurrence
c. Contractual Liability $1,000,000 each occurrence
d. Products Liability & Completed Operations $1,000,000 each occurrence
e. Fire Damage $   100,000 any one fire
f. Medical Expense $       5,000 any one person

 

Source:  Code 1962, § 5-1-2; Ord. No. 3209, §§ 10, 11, 5-7-84; Ord. No. 3243, § 1, 9-4-84; Ord. No. 3500, § 4, 5, 9-8-87; Ord. No. 4672, § 1, 8-4-03; Ord. No. 5135, § 9, 9-7-10

 

Sec. 13-18.  Issuance and transfer.

 

All permits provided for under the provisions of this article shall be issued and signed by the city clerk.  Permits shall specify the date when issued, the amount of money paid, the kind of permit issued, the name of the person receiving the permit and the length of time for which the same was issued.  The city clerk shall attest all permits with the seal of the city and deliver the same to the persons applying therefor, upon the production of a receipt signed by the city treasurer, for the proper sum of money required by this article.  No permit shall be transferable in any manner whatsoever. 

 

Source:  Code 1962, § 5-1-4; Ord. No. 3500, § 6, 9-8-87

 

 ARTICLE III.  BINGO*

*Cross reference--Gambling, § 14-206 et seq.

 

Sec. 13-31.  Tax; annual fee.

 

(a)   A tax on the gross receipts received from the conducting of bingo within the city is hereby imposed in the amount as provided by Section 9-165 of the Nebraska Revised Statutes of 1943, as the same may be from time to time amended; in addition, there is provided an annual fee for those conducting bingo games, as provided by Section 9-166 of the Nebraska Revised Statutes of 1943, as the same may from time to time be amended.

 

(b)   Such tax shall be credited to the general fund of the city.  Such tax shall be paid to the clerk and the clerk shall transmit the tax to the treasurer of such subdivision.  The tax shall be remitted quarterly, not later than thirty (30) days from the close of the preceding quarter, together with such reports as may be required. 

 

Source:  Code 1962, § 5-13-6; Ord. No. 3209, § 13, 5-7-84

State law reference-Tax required, R.R.S. 1943, 9-165.

 

ARTICLE IV.  SALVAGE YARDS†

†Cross reference--Zoning, Ch. 27.

 

Sec. 13-41.  Definition.

 

The term "salvage yard," as used in this article, shall mean any business where: junk; scrap iron and metals such as gold, silver, brass, copper or tin; old machinery or parts thereof; car bodies and unuseable parts of motor vehicles; old tires or scrap rubber; rags; bones; paper; wreckage from old buildings; used or secondhand lumber; used or secondhand building materials or discarded material which may be treated or prepared so as to be used again in some form, are purchased, sold or exchanged. 

 

Source:  Code 1962, § 5-4-1; Ord. No. 3058, § 1(19), 3-1-82; Ord. No. 3243, § 2, 9-4-84

 

Sec. 13-42.  Permit.

 

(a)   No person shall engage in the salvage yard business without a permit, which permit shall be issued by the city clerk, upon payment to the city of a permit fee as set forth in Section 2-5 of this Code, which permit shall be good for one year only; the permit year shall be from May 1 to April 30.  Such permit may be revoked by the city council if any of the provisions of this article are violated by the permittee.  No more than one permit shall be granted to the same person during one permit year.  Permits may be renewed after review by the department of planning and community development.

 

(b)   No person to whom a permit shall have been granted under the provisions of this article, shall do business in more than one place under one permit.  Every permit shall state the place, and legal description of the real estate where such business is to be carried on, which shall be the place where junk is to be stored either inside or outside of any building located thereon and include the office building of said business.  The storage of junk, or doing business upon, any real estate other than that described in the permit shall be considered a violation of the terms of this article.  In case a permittee at the time of the issuance of his permit shall have any junk stored upon any real estate other than the particular real estate described in his permit, he shall remove the same therefrom within thirty (30) days after the issuance of his permit.

 

Source:  Code 1962, § § 5-4-2, 5-4-3; Ord. No. 3058, § 1(20), 3-1-82; Ord. No. 3209, § 9, 5-7-84; Ord. No. 3243, § 3, 9-4-84; Ord. No. 5135, § 9, 9-7-10

 

Sec. 13-43.  Obstruction of streets or sidewalks.

 

Storing, loading, unloading, and all other work usually per­formed in connection with a salvage yard business, shall be done and performed upon the premises of said business, and not upon the sidewalks, streets, or alleys adjacent thereto. 

 

Source:  Code 1962, § 5-4-6; Ord. No. 3058, § 1(20), 3-1-82

 

Sec. 13-44.  Nuisance declared.

 

The operation of any junk business within this city by any person engaged herein in violation of and contrary to any of the provisions of this article shall make such business a nuisance, which nuisance may be abated or enjoined by proper action in the courts of this state. 

 

Source:  Code 1962, § 5-4-8

 

ARTICLE V.  SECONDHAND DEALERS*

*Editor's note-Ord. No. 3243, § 4, adopted September 4, 1984, repealed Art. V, in its entirety and enacted in its place new §§ 13-59--13-62.  Former §§ 13-57--13-64 were concerned with secondhand dealers and pawnbrokers, and derived from Code 1962, § 5-3-1, 5-3-3, and Ord. No. 3058, § 1(22), (23), 3-1-82.

 

Sec. 13-57.  Definitions.

 

(a)   Secondhand dealer as used in this article shall mean any person who shall engage in the business of buying, selling or dealing in secondhand clothing, jewelry, goods, wares or merchandise.  The provisions of this article shall apply to any garage sale or rummage sale that shall be conducted in excess of three (3) consecutive days in excess of two (2) consecutive weeks.  The provisions of this article shall not apply to dealers in secondhand automobiles or dealers whose sales are primarily sales of new goods and the handling of secondhand goods is only incidental thereto.

 

(b)   Antique dealer as used in this article shall mean any per­son who shall engage in the business of buying, selling or dealing in secondhand furniture or household goods.

 

(c)   Auctioneer as used in this article shall mean any person, whether acting for himself or as an agent of another, who sells at auction any goods, wares, or merchandise or interest therein, at any street stand or other place in the city, or in any way adver­tises or holds himself or herself out as auctioneer, or advertises any building, or room or rooms, as an auction building room, or rooms, for public patronage, or to receive any fees as a commis­sion for his services.  The provisions of this article shall not apply to anyone who shall be acting under the provisions of any state law or license issued by the State of Nebraska. 

 

Source:  Ord. No. 3243, § 4, 9-4-84

 

Sec. 13-58.  Permit--Required.

 

(a)  It shall be unlawful for any person to engage in business as a secondhand dealer, antique dealer or auctioneer, without first obtaining a permit therefor from the city clerk.  The fee for an annual permit to engage in the business of dealing in secondhand goods, antiques and/or auctioneering shall be as set forth in Section 2-5 of this Code. The city clerk shall authorize the issuance of an annual permit to engage in the business of dealing in secondhand goods, antiques and/or auctioneering upon payment of the required permit fee by the applicant therefor.  Every permit to engage in the business of dealing in secondhand goods shall state the place where such business is to be carried on.

 

(b)  Notwithstanding the provisions of subsection (a) of this section, any person engaging in the business of dealing in secondhand goods who acquires said goods by way of a gift or donation shall not be required to obtain a permit.

 

Source:  Ord. No. 3243, § 4, 9-4-84; Ord. No. 3534, § 1, 4-4-88; Ord. No. 4254, § 1, 4-7-97; Ord. No. 5135, § 9, 9-7-10

 

Sec. 13-59.  Permit--Assignment; restrictions.

 

Permits to engage in the business of dealing in secondhand goods, antiques and/or auctioneering shall be deemed personal to the permittee and shall not be assignable.  Every permit for the business of dealer in secondhand goods, antiques and/or auctioneering shall expire on April 30 of each year.  No person engaging in the business of dealing in secondhand goods, antiques and/or auctioneering shall be allowed to do business in more than one place under one permit. 

 

Source:  Ord. No. 3243, § 4, 9-4-84

 

Sec. 13-60.  Records to be kept.

 

(a)   For any property that is intended to be resold at a price of twenty-five dollars ($25.00) or more, a person or persons who engage in the business of secondhand goods, antiques and/or auctioneering shall maintain a ledger book, legibly written in ink, showing the purchases and acquisitions made by said person or persons showing the following information:

 

(1)        The date of the purchase;

 

(2)        The name and address of the person from whom the prop­erty was purchased or acquired;

 

(3)        The driver's license number or social security number of the person from whom the property was purchased or acquired;

 

(4)        An accurate description of the property purchased or acquired.

 

(b)   Every secondhand dealer, antique dealer and/or auctioneer or his or her employees shall allow a police officer at any reason­able time during normal business hours to examine the ledger required to be kept hereunder, and shall allow such police officer to place restriction on the disposition of any property for which a reasonable belief exists that it has been stolen. 

 

Source:  Ord. No. 3243, § 4, 9-4-84

 

Sec. 13-61.  Boosting bids.

 

It shall be unlawful for any auctioneer in the city to use or employ any scheme or plan such as by-bidding or other similar artifice for the purpose of inducing increased bids; or to have in his employ, either directly or indirectly, any person who shall make, or attempt to make, bids on any property being offered for sale by the auctioneer for the purpose of increasing the price to be paid for such property or for the purpose of causing or inducing other persons to increase their bids.

 

Source:  Ord. No. 3243, § 4, 9-4-84

 

Sec. 13-62.  Sale of mortgaged property.

 

Any auctioneer who shall sell any personal property, title to which is in a person other than such auctioneer's principal, or upon which there is a lien or mortgage duly recorded according to law, shall be liable to the owner or mortgagee of the property so sold to the extent of such owner's or such mortgagee's interest in such property for any damages resulting to such owner or mort­gagee by reason of such sale. 

 

Source:  Ord. No. 3243, § 4, 9-4-84

 

ARTICLE VI.  PAWNBROKERS*

*Editor's note-Ord. No. 3243, § 6, adopted September 4, 1984, enacted a new Art. VI. Sec. 5 of said ordinance redesignated former Art. VI as Art. VII and renumbered §§ 13-76--13-81 as §§ 13-80--13-85.

 

Sec. 13-70.  Definition.

 

As used in this article, the term pawnbroker shall mean any person engaged in the business of lending money upon chattel property for security or condition of returning the same upon payment of a stipulated amount of money, or purchasing prop­erty on condition of selling it back at a stipulated price. 

 

Source:  Ord. No. 3243, § 6, 9-4-84

State law reference-Pawnbroker defined, R.R.S. 1943, 69-201.

 

Sec. 13-71.  Permit and bond.

 

(a)   It shall be unlawful for any person to engage in business as a pawnbroker within the city, without first having obtained a permit for each such business.  The application for such permit shall contain the following information:

 

(1)       The name and address of the owner and the manager of the business;

 

(2)       If the applicant is a corporation, a copy of the articles of incorporation and the names of its officers and shareholders;

 

(3)       The exact location where the business is to be conducted; and

 

(4)       The exact location where any goods, wares, and merchandise may be stored or kept if other than the business location.

 

(b)   Such application shall be filed with the city clerk who upon the payment of a permit fee as set forth in Section 2-5 of this Code and the furnishing of a five thousand dollar ($5,000.00) surety bond conditioned for the faithful performance by the principal of each and all of the trusts imposed by law or by usage attached to pawnbrokers shall refer such application to the governing body, and upon approval by the governing body shall issue such permit.  Provided, however, that no permit shall be issued to any applicant who has been convicted of a felony or, if the applicant is a corporation, no permit shall be issued when any officer or shareholder has been convicted of a felony.  All permits shall expire on December 31 of each calendar year.  A person desiring the issuance or renewal of such a permit shall pay a fee as set forth in Section 2-5 of this Code to the city.

 

Source:  Ord. No. 3243, § 6, 9-4-84; Ord. No. 5135, § 9, 9-7-10

 

Sec. 13-72.  Records and place of business.

 

(a)   All persons who shall be engaged in the business of pawn­brokers, shall keep a ledger and complete a card following the format furnished by the city which shall be legibly written in ink, at the time of any loan or purchase, the following information:

 

(1)       The date of the loan or purchase;

 

(2)       The name of the person from whom the property is pur­chased or received, his signature, date of birth, and driver's license number or other means of identification;

 

(3)       A full and accurate description of the property purchased or received, including any manufacturer's identifying in­signia or serial number;

 

(4)       The time when any loan becomes due;

 

(5)       The amount of purchase money, or the amount lent and any loan charges, for each item; and

 

(6)       The identification and signature of the clerk or agent for the business who handled the transaction.

 

(b)   Entries shall not in any manner be erased, obliterated, or defaced.  The person receiving a loan or selling property shall receive at no charge a plain written or printed ticket for the loan, or a plain written or printed receipt for the articles sold, contain­ing a copy of the entries required by this section.

 

(c)   Every pawnbroker, or employee of a pawnbroker, shall admit to the pawnbroker's premises at any reasonable time during normal business hours any law enforcement officer for the pur­pose of examining any property and records on the premises, and shall allow such officer to place restriction on the disposition of any property for which a reasonable belief exists that it has been stolen.  Any person claiming an ownership interest in property received by a pawnbroker for which a reasonable belief exists that such property has been stolen may recover such property as provided by state statute. 

 

Source:  Ord. No. 3243, § 6, 9-4-84

 

Sec. 13-73.  Reports.

 

It shall be the duty of every such pawnbroker, every day except Sunday before the hour of twelve o'clock noon, to deliver to the police department of the city a legible and correct copy of each card or ledger entry required by section 13-72 for the transac­tions of the previous day.  Transactions occurring on Saturday or Sunday shall be reported on the following Monday.  No card shall be required for goods purchased from manufacturers or wholesale dealers having an established place of business, of goods pur­chased at open sale from any bankrupt stock or from any other person doing business and having an established place of busi­ness in the city, but such goods must be accompanied by a bill of sale or other evidence of open and legitimate purchase, and must be shown to any law enforcement officer when demanded.  Dealers in scrap metals, except gold, silver, copper and brass shall not be included in the provisions of this section.

 

Source:  Ord. No. 3243, § 6, 9-4-84

 

Sec. 13-74.  Storage and resale of property.

 

(a)   No personal property received or purchased by any pawn­broker shall be sold or permitted to be taken from the place of business of such person for fourteen (14) days or, in the case of secondhand jewelry, for five (5) days, after the copy of the card or ledger entry required to be delivered to the police department shall have been delivered as required by section 13-73.  Second­hand jewelry shall not be destroyed, damaged, or in any manner defaced for a period of seventy-two (72) hours after the time of its purchase or receipt.  For purposes of this section, jewelry shall mean any ornament which is intended to be worn on or about the body and which is made in whole or in part of any precious metal, including gold, silver, platinum or pewter.

 

(b)   All property accepted as collateral security or purchased by a pawnbroker shall be kept segregated from all other property in a separate area for a period of forty-eight (48) hours after its receipt or purchase, except that valuable articles may be kept in a safe with other property if grouped according to the day of purchase or receipt.  Notwithstanding the provisions of this sec­tion, a pawnbroker may return any property to the person pawn­ing the same after the expiration of such forty-eight-hour period or when permitted by the chief of police or other authorized law enforcement officer. 

 

Source:  Ord. No. 3243, § 6, 9-4-84

 

Sec. 13-75.  Violations.

 

Every broker, agent or dealer mentioned in this article who shall violate any of the provisions hereof, shall be guilty of an offense.  In addition, any permit issued pursuant to section 13-71 may be revoked or suspended if the holder of such permit violates any provision of state law classified as a misdemeanor or felony.  Before any permit may be revoked or suspended the holder shall be given notice of the date and time for a hearing before the governing body which issued the permit to show cause why the permit should not be revoked or suspended.  Such hearing shall be held within seven (7) days of the date of the notice. 

 

Source:  Ord. No. 3243, § 6, 9-4-84

 

Sec. 13-76.  Sale of goods.

 

It shall be unlawful for any pawnbroker to sell any goods purchased or received as described in section 13-70 during the period of four (4) months from the date of purchasing or receiving such goods. 

 

Source:  Ord. No. 3243, § 6, 9-4-84

 

Sec. 13-77.  Restrictions.

 

(a)   All persons who shall engage in the business of pawnbroker shall, in addition to the requirements of section 13-72, obtain and keep a single legible fingerprint of each person pawning, pledg­ing, mortgaging or selling any goods or articles.  The fingerprint shall be taken from the right index finger or, if the right index finger is missing, from the left index finger.  Each pawnbroker shall display a notice to customers, in a prominent location, stating that such pawnbroker is required by state law and city ordinance to fingerprint every person pawning or selling an item.

 

(b)   No pawnbroker shall accept as collateral security or pur­chase any property:

 

(1)        From any person who is under eighteen (18) years of age, or who appears to be under the influence of alcohol, nar­cotic drug, stimulant or depressant, or appears to be men­tally incompetent; or

 

(2)        On which the serial numbers or other identifying insignia have been destroyed, removed, altered, covered or defaced. 

 

Source:  Ord. No. 3243, § 6, 9-4-84

 

ARTICLE VII.  TELEPHONE COMPANIES*

*Note--See editor’s note to Art. VI.

Cross references-Refusing to yield a party line, § 14-307; intimidation by phone call, § 14-308; interference with a public service company, § 14-309.

DIVISION 1. GENERALLY

DIVISION 2. OCCUPATION TAX

Sec. 13-80.  Required.

 

Commencing January 1, 2017, there is hereby levied upon every person, firm, partnership, corporation, or association engaged in the business of offering or providing telecommunication services to the public for hire in the City of Norfolk a three (3%) occupation tax on the gross receipts from telecommunications services as defined in Nebraska Sales and Use Tax regulation 1-065 which are subject to City of Norfolk sales tax per the sourcing rule in Nebraska Local Sales and Use Tax regulation 9-001.04 as such regulations are changed from time to time.

 

Source:  Code 1962, § 5-21-1; Ord. No. 4897, § 1, 9-8-06; Ord. No. 5439, § 1, 11-21-16

 

Sec. 13-81.  Payments, penalties for late payment, etc.

 

(a)   The payment of the occupation tax herein levied shall be in quarterly payments, using the calendar quarter year as a basis for determining and computing the amount of tax payable.  Each quarterly payment shall be due forty-five (45) days after the termination of each calendar quarter year.  All payments of tax made after the due date shall draw interest at the rate of one percent per month and, after payment has been in default for six (6) months, a penalty of fourteen (14) per cent shall be added thereto in addition to the interest charges and shall be paid by the company or companies subject to this occupation tax.  Each succeeding payment may make such adjustment to be shown on the report hereinafter provided for as may be necessary for uncollectibles or any other matters which may have resulted in either an excess or deficiency in the amount of tax paid in any previous quarter.

 

(b)   The occupation tax herein levied shall be paid the treasurer at the time provided in this division and he or she shall issue and deliver his or her receipt therefor on the payment thereon, and the amount of payment shall be credited by the treasurer to the general fund or as otherwise directed by resolution.

 

Source:  Code 1962, § § 5-21-2, 5-21-5; Ord. No. 4926, § 1, 2-5-07

 

Sec. 13-82.  Reports and inspections.

 

(a)   All telephone companies at the same time as they make such quarterly payments of tax herein required shall file with the clerk a full, complete and detailed statement of the gross receipts subject to the occupation tax provided for in this divi­sion.  Said statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the city or by a higher managerial employee of such company, and the city shall have the right at any time to inspect through its officers, agents or representatives the books and records of such company for the purpose of verifying such reports.

 

(b)   If the telephone company shall refuse, fail or neglect to furnish or file such reports at the time required by this division or shall fail or refuse to permit the city to inspect the books and records of such company for the purpose of verifying such report or reports, then the occupation tax for the preceding quarter shall be twenty-five thousand dollars ($25,000.00); said amount shall be paid within forty-five (45) days following the end of the calendar quarter as required by herein, and said amount shall draw fourteen (14) per cent interest and penalties as further provided herein.

 

Source:  Code 1962, § 5-21-3

 

Sec. 13-83.  Lawsuits to collect.

 

In case any such company or companies shall fail to make payment of the occupation tax aa herein provided at the times herein specified, the city shall have the right and may sue any such company or companies in any court of competent jurisdiction for the amount of the occupation tax due and payable under the terms and provi­sions of this division and may recover judgment against any such company or companies for the amount so due, together with fourteen (14) per cent interest penalties, and may have execution thereon.

 

Source:  Code 1962, § 5-21-4

 

ARTICLE VIII.  ITINERANT MERCHANTS, PEDDLERS, SOLICITORS, STREET VENDORS AND TEMPORARY MERCHANTS*

*Editor's note-Ord. No. 3331, § § 1--9, adopted July 16, 1985, has been set out herein as §§ 13-111--13‑119 at the discretion of the editor.  See the editor's note to Art.  I in reference to its repeal by the aforesaid ordinance.

 

Sec. 13-111.  Definitions.

 

For the purposes of this article, the following definitions shall apply:

 

(a)   Itinerant merchant shall mean every person, firm, partner­ship, corporation, association, receiver or trustee buying for the purpose of sale in any form or selling or offering to buy for the purpose of sale in any form or to sell in the city, at wholesale or retail, any goods, wares, merchandise or chattels of any descrip­tion and transporting the same by the use, upon any public highway, of a motor truck or trucks or any other vehicle or vehicles except as otherwise provided in this section.  The term does not include those engaged in the business of transporting property by motor vehicle for hire or operating vehicles in such business as agents, employees, lessees or contractors, and who do not act on the cargo transported, or interest therein, and who do not act for any party in the acquiring, purchase, sale or disposi­tion of the cargo transported.  In addition, itinerant merchant shall not mean or include, and there shall be exempt from the provisions of this section:

 

(1)       Those using such vehicles for the transportation of grain, fruits, vegetables, hay, livestock or other agricultural prod­ucts by them;

 

(2)       Those transporting products or property when such trans­portation is incident to a business conducted by them at an established place of business operated by them at an estab­lished place of business operated by them either within or without the city, and when the property is being trans­ported to and from the established place of business, and when the entire course of such transportation extends not more than two hundred fifty (250) miles from the established place of business; provided, that when the entire course of the transportation is for the purpose of delivery of the property subsequent to sale thereof, the two hundred fifty (250) miles restriction shall not apply;

 

(3)       Those using such vehicles for the transportation, sale and delivery at retail of any particular group of products hav­ing a common trademark, trade name or brand, as agents, employees, or retail dealers of the manufacturers or whole­sale distributors of such products through whom they mar­ket the same;

 

(4)       Those having the purpose of hauling products for the use of the owner of such vehicle, or for the use of others where no charge is made for the use of such vehicle, or those using vehicles in the exchange of work;

 

(5)       Those using such vehicles exclusively within the limits of the city and who are bona fide residents hereof;

 

(6)       Those using such vehicles for the transportation of live­stock bought or sold at any livestock market; and

 

(7)       The provisions of this section shall not apply to grain.

 

(b)   Peddler shall mean a person, or persons, traveling from place to place selling and delivering at the same time.

 

(c)   Person or persons shall mean any natural person and any firm, proprietorship, partnership or corporation.

 

(d)   Solicitor shall mean a person, or persons, who travel from place to place not carrying his goods with him, but taking orders for future delivery to the general public.

 

(e)   Street vendor shall mean a person, or persons, who travel from street to street upon public or private property, carrying, conveying or transporting such items as food, beverages, flowers and balloons, offering and exposing the same for sale by hand or from a mobile-type device such as a push cart.

 

(f)    Temporary merchant shall mean a person, or persons, who occupies a temporary, fixed location, and sells and delivers goods from stock on hand, and/or provides services, and does business in much the same manner as a permanent business.

 

Source:  Ord. No. 3331, § 1, 7-16-85; Ord. No. 5158, § 1, 4-18-11

 

Sec. 13-112.  Licenses and permits.

 

(a)   No itinerant merchant shall engage in business as such without:

 

(1)       Obtaining a sales tax permit as required by Section 77-2705, R.R.S. 1943, as amended; and

 

(2)       Paying any occupation tax or permit fee as set forth in Section 2-5 of this Code.  In addition, every person, partnership, firm or cor­poration desiring to engage in business as an itinerant merchant shall, before engaging in such business, make an application to the city clerk for an itinerant merchant's permit.  Such application shall be in the form pre­scribed by the city.  All applications shall set forth the name and address of the applicant, his or her post office or residence address, an exact description of the ve­hicle or vehicles to be used in the conduct of his or her business, and such other information as may be prescribed by the city.

 

(b)   All peddlers, solicitors, temporary merchants, and street vendors shall obtain a permit from the city clerk prior to engaging in any activities defined in section 13-111 of this article.

 

(c)    Each permit issued to a temporary merchant or street vendor shall be valid for no more than two (2) locations.

 

(d)   The permit and fees provided for under section 13-113 of this article shall not pertain to those persons whose entire profits from such activity are contributed to a charitable, religious or education organization, association or institution and/or those persons who conduct business in conjunction with a community festival or event. 

 

Source:  Ord. No. 3331, § 2, 7-16-85; Ord. No. 5189, § 1, 11-21-11; Ord. No. 5455, § 1, 2-21-17

 

Sec. 13-113.  Occupation taxes and permit fees.

 

Itinerant merchants, peddlers, solicitors, street vendors and temporary merchants shall pay the following occupation taxes or permit fees as follows:

 

(a)   Itinerant merchant.  Each itinerant merchant shall pay a permit fee as set forth in Section 2-5 of this Code along with an occupation tax for each vehicle to be used in his or her business, in the amount of fifty dollars ($50.00) per vehicle, per calendar year to the city clerk.  All fees and occupation taxes are nonrefundable.

 

(b)  Peddler or solicitor.  Each peddler or solicitor shall pay a permit fee as set forth in Section 2-5 of this Code.  In addition, each peddler or solicitor shall pay a permit fee as set forth in Section 2-5 of this Code per vehicle used by him or her.  Any person who shall transport, sell or deliver at retail of any particular group of products having a common trademark, trade name, or brand, as agents, employees or retail dealers of the manufacturers or wholesale distributors of such products through whom they market the same shall be exempt hereunder.

 

(c)   Street vendor or temporary merchant.  Each street vendor or temporary merchant shall pay a permit fee as set forth in Section 2-5 of this Code. This fee is nonrefundable.  In addition, each street vendor or temporary merchant shall pay a permit fee as set forth in Section 2-5 of this Code per vehicle used by him or her. 

 

Source:  Ord. No. 3331, § 3, 7-16-85; Ord. No. 5135, § 9, 9-7-10; Ord. No. 5189, § 1, 11-21-11; Ord. No. 5253, § 1, 5-6-13; Ord. No. 5455, § 2, 2-21-17

 

Sec. 13-114.  General requirements.

 

Itinerant merchants, peddlers, solicitors, street vendors and temporary merchants shall meet the following standards and conditions:

 

(1)       Provide personal identification including date of birth, driver's license number and/or other appropriate identification, to­gether with a recent photograph of the individual, or indi­viduals, who will be selling within the community.

 

(2)       Supply copies of any state or county licenses which are also required to operate or conduct activities proposed by the applicant.

 

(3)       Specify a local agent to receive complaints against the business.

 

(4)       List the names and identification of all individuals within the area who will be working for the applicant.

 

(5)       Provide a description of the merchandise or services offered for sale. 

 

Source:  Ord. No. 3331, § 4, 7-16-85; Ord. No. 5158, § 2, 4-18-11; Ord. No. 5189, § 1, 11-21-11

 

Sec. 13-115.  Special standards for itinerant merchants, peddlers and solicitors.

 

(a)  An itinerant merchant, peddler and solicitor shall limit their hours of operation to only those hours between 8:00 a.m. and 8:00 p.m.

 

(b)  No person, while engaged in the business of itinerant mer­chant, peddler or solicitor, shall enter uninvited into a private building, structure or room.

 

(c)  An itinerant merchant, peddler or solicitor shall perform the following requirements when soliciting door to door:

 

(1)       Within thirty (30) seconds after beginning the conversa­tion, the itinerant merchant, peddler or solicitor shall:

 

a.        Provide identification of both the person and whom the person represents;

 

b.        Explain the purpose of the person's call;

 

c.        Provide a description in commonly understood terms of the goods or services offered for sale; and

 

d.         Inquire whether the person being solicited is inter­ested in listening to a sales presentation and immedi­ately discontinue the solicitation if the person being solicited gives a negative response.

 

(2)       During the course of the solicitation, state the total cost of the goods or services offered for sale and the number, timing and amount of installment payments if payment on an installment basis is available to the person being solic­ited.

 

(3)        Carry on their person at all times while engaging in the activities defined in Section 13-111 of this article the permit issued to them as an itinerant merchant, peddler, or solicitor.

 

Source:  Ord. No. 3331, § 5, 7-16-85; Ord. No. 4422, § 1, 7-6-99;Ord. No. 5455, § 3, 2-21-17

 

Sec. 13-116.  Special standards for temporary merchants and street vendors.

 

A temporary merchant or street vendor shall adhere to the following additional standards and conditions:

 

(1)       If located on private property, the temporary merchant shall obtain a signed, written consent from the owner of the property which authorizes the temporary merchant to conduct business from the property.  A copy of said written consent shall be filed with the city clerk.

 

(2)       The temporary merchant or street vender shall obtain a written authorization from the police division to allow any sales of merchandise or services from public property.

 

(3)       The activities of the temporary merchant shall not impair or impede the proper flow of traffic on public or private property.

 

(4)       The activities of the temporary merchant shall not unduly restrict parking spaces on public or private property.  Any parking spaces which are customarily in use during normal working hours shall not be used as a location for a temporary merchant or street vendor.

 

(5)       Permits for temporary merchants and street vendors shall be displayed by the temporary merchant or street vendor in a visible location and they are required to show their permit to any customer or police officer upon request.

 

(6)       Temporary merchants shall comply with all zoning set­back requirements, and no sign, storage, display or sales of goods or services may take place in an area inside the required setback (front yard) area except as otherwise allowed in this subsection.  When adjacent real property closest to that side of the property on which a temporary merchant is conducting lawful business activities has a building that is located closer to the street than what is allowed by the setbacks applicable to the property on which the temporary merchant is located, then the temporary merchant shall be allowed to place its sign, storage, display or sales of goods or services in a location that is up to or even with the plane of the front of the building on the adjacent real property closest to that side of the property on which the temporary merchant is located.

 

(7)       Temporary merchants and street vendors shall comply with all vision clearance requirements set forth in Chapter 27, Article IX of this Code.

 

(8)       Signs for street vendors shall be of professional appear­ance and mounted upon the mobile-type device or push cart used for sales.  No accessory signs shall be permitted.

 

(9)       Temporary merchants are limited to the use of no more than two (2) signs which shall have a professional appearance and comply with the provisions of Chapter 27, Article XI of this Code.

 

(10)      Temporary merchants shall be located only on property that is currently being used for commercial or industrial purposes.

 

(11)      Temporary merchants shall not be located on property that is either zoned as residential or which property's primary use is residential.

 

(12)      Temporary merchants shall not be located on any area that is not hard-surfaced with concrete or asphaltic concrete as approved by the city engineer.

 

(13)      Temporary merchants shall comply with off-street parking space requirements set forth in Section 27-347 of this Code.

 

Source:  Ord. No. 3331, § 6, 7-16-85; Ord. No. 5158, § 3, 4-18-11; Ord. No. 5455, § 4, 2-21-17

 

Sec. 13-117.  Permit approval, authority and appeals.

 

The city clerk shall have the authority to approve or deny any application for a permit to be issued under this article.  Any application for a permit which is denied may be appealed to the city council.  The city council shall affirm or revoke the denial, or issue the permit on the basis of the evidence presented at the hearing.  All appeals must be made by submitting a formal request of an appeal to the city clerk, together with a nonrefundable processing fee as set forth in Section 2-5 of this Code.

 

A permit shall not be issued to any applicant where any of the following has been determined during the initial investigation and review of the application:

 

(1)       If the applicant has been convicted of a crime, the nature of which indicates a lack of honesty and reliability which would lead one to believe that future violations of the law could occur.  An example of such crimes would be theft, burglary, robbery, fraud, deceit or any other crime of violence.

 

(2)       Any previous history relating to the manner in which the applicant made door-to-door sales which resulted in a violation of the law.

 

(3)       Providing false information on the application form.

 

(4)       A failure to comply with any condition, standard or requirement of this article or any city, county or state regulation. 

 

Source:  Ord. No. 3331, § 7, 7-16-85; Ord. No. 5135, § 9, 9-7-10; Ord. No. 5189, § 1, 11-21-11

 

Sec. 13-118.  Parking for certain purposes prohibited.

 

(a)   It shall be unlawful for any person, who is not required to have a permit or pay an occupation tax under this article, to stand or display any animal, goods or merchandise whatsoever, upon the street or sidewalk, or terrace any vehicle displayed for sale without the prior consent of the mayor and city council; provided, however, that duly organized trade associations may apply for and receive consent for all members of their association.

 

(b)   It shall be unlawful for an owner or occupant or a place of business to allow any wagon, cart, carriage or other vehicle, whether left for safekeeping, repair, refueling or otherwise, to be or remain standing on the sidewalk, street or alley adjoining or in front of any such place of business.

 

Source:  Ord. No. 3331, § 8, 7-16-85

 

Sec. 13-119.  Penalty.

 

Any person identified within section 13-111 of this article who engages in activities within the city limits without having first paid the occupation tax or applied for and obtained the permit herein provided for or who violates any other of the provisions of this article shall be guilty of an offense and, upon conviction thereof, be punished by a payment of a fine of not less than fifty dollars ($50.00) for each and every offense.  Every day of a continuing violation shall be deemed a separate offense for the purposes of these penalties.

 

Source:  Ord. No. 3331, § 9, 7-16-85; Ord. No. 5189, § 1, 11-21-11

 

ARTICLE IX.  OCCUPATION TAXES FOR CONDUCTING GAMES OF CHANCE AND/OR LOTTERIES AND DISTRIBUTING GAMBLING DEVICES*

*Editor's note-Ord.  No. 3752, §§1-9, adopted Oct. 15, 1990, did not specifi­cally amend the Code and at the discretion of the editor said provisions have been included herein as Art. IX, §§13-141--13-149.

Cross references-Bingo, § 13-31; gambling, § 14-206 et seq.

 

Sec. 13-141.  Definitions.

 

For the purposes of this article the following definitions shall apply:

 

Distributor shall mean any person who engages in the business of selling, leasing, or delivering possession or custody of gambling devices for consideration to a person engaged in the occupation of conducting games of chance and/or lotteries.

 

Gambling device shall mean any and all machines or devices used by a person engaged in the occupation of conducting games of chance and/or lotteries.

 

Games of chance and/or lotteries shall mean those forms of gam­bling authorized by the State of Nebraska pursuant to Article III, Section 24 of the Constitution of the State of Nebraska.

 

Person engaged in the occupation of conducting games of chance and/or lotteries shall mean any person who operates, owns or is the lessee of a place of business where any game of chance and/or lottery activity is conducted, whether or not any other type of business is conducted on the premises; or, any person who either directly controls or manages the games of chance and/or lotteries, or owns any machine or device used to engage in the occupation of games of chance and/or lotteries, but does not sell, lease or deliver possession or custody of such a device to other persons. 

 

Source:  Ord. No. 3752, § 1, 10-15-90

 

Sec. 13-142.  Occupation tax imposed.

 

An occupation tax is hereby imposed on each person engaged in the occupation of conducting games of chance and lottery activi­ties within the City of Norfolk, Nebraska in the amount and manner specified in section 13-143.

 

Source:  Ord. No. 3752, § 2, 10-15-90

 

Sec. 13-143.  Amount of occupation tax for persons engaged in the occupation of conducting games of chance and lotteries.

 

The occupation tax for each person engaging in the occupation of conducting games of chance and lottery activities within the city of Norfolk, Nebraska shall be five (5) per cent of the gross receipts received by said person in each quarter of a calendar year. 

 

Source:  Ord. No. 3752, § 3, 10-15-90

 

Sec. 13-144.  Amount of occupation tax for distributor of gambling devices.

 

The occupation tax for engaging in the occupation of distrib­uting gambling devices within the City of Norfolk, Nebraska shall be five (5) per cent of the gross receipts received by a distributor in each quarter of the calendar year. 

 

Source:  Ord. No. 3752, § 4, 10-15-90

 

Sec. 13-145.  Permit requirement.

 

It shall be unlawful for any person to engage in the occupation of conducting games of chance or lottery activities without first obtaining a permit to do so. 

 

Source:  Ord. No. 3752, § 5, 10-15-90

 

Sec. 13-146.  Permit application.

 

Every person desiring a permit required by the provisions of this article shall make application to the city clerk.  Accompa­nying each application shall be:

 

(1)       A sworn statement by each designated supervising member that such member will be responsible for compliance with the rules and regulations for each occasion of games of chance and/or lotteries which he supervises.

 

(2)       A sworn statement by the member designated as respon­sible for the proper utilization of gross receipts that no commission, fee, rent, seller profits, compensation, reward or recompense shall be paid to any person or organization not sanctioned by the laws of the State of Nebraska and the City of Norfolk, Nebraska; and that all profits shall be spent for a lawful purpose. 

 

Source:  Ord. No. 3752, § 6, 10-15-90

 

Sec. 13-147.  Display of permit.

 

Every permit issued under the provisions of this article shall be conspicuously displayed at the place where the game of chance or lottery activity is conducted at all times during the conduct thereof. 

 

Source:  Ord. No. 3752, § 7, 10-15-90

 

Sec. 13-148.  Permit fee.

 

The permit fee for engaging in the occupation of conducting games of chance and lotteries within the City of Norfolk, Nebraska shall be as set forth in Section 2-5 of this Code for each location wherein such activity is conducted. 

 

Source:  Ord. No. 3752, § 8, 10-15-90; Ord. No. 5135, § 9, 9-7-10

 

Sec. 13-149.  Exemption.

 

Nonprofit organizations that desire to participate in games of chance and/or lotteries, that are in compliance with the Small Lotteries and Raffles Act of the State of Nebraska, are exempt from the provisions of this article. 

 

Source:  Ord. No. 3752, § 9, 10-15-90

 

Sec. 13-150--13-160  Reserved.

ARTICLE X.  LODGING

Sec. 13-161.  Purpose

 

Pursuant to the authority of Nebraska Revised Statute R.R.S. 1943, Section 16-205, the City Council finds, determines and declares that it is appropriate that a tax be imposed on all hotels as herein defined for the purpose of raising revenues. The foregoing determination is made with due consideration of business in the city and the relation of business to the municipal welfare, together with relation thereof to expenditures required by the city, and with consideration of just, proper and equitable distribution of the tax burdens within the city and other properly associated matters.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-162.  Definitions.

As used in this article, the following words and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:

 

City shall mean the City of Norfolk and the area within the corporate limits of the City of Norfolk.

 

Hotel shall mean any commercial, nonprofit, or state-owned facility where the public may obtain sleeping accommodations for payment. This includes any hotel, motel, tourist hotel, campground (charges for RV pads or tent sites), or inn. "Hotel" does not include: the portion of a health care facility (licensed under the Health Care Facility Licensure Act) which provides rooms, lodging, or sleeping accommodations for a charge; or a facility operated by an approved educational institution used to house students.

 

Person shall mean any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of operating a hotel.

 

Room shall mean any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed thirty (30) contiguous days. The term shall include camping space, trailer space or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room, or meeting room, provided it is not used as temporary sleeping accommodations, nor for complimentary or other sleeping accommodations for which no consideration is charged or for sleeping accommodations for which the consideration is paid by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967.

 

Taxpayer shall mean any person engaged in the hotel business herein defined who is required to pay the tax herein imposed.

 

Total consideration charged for occupancy shall mean any and all charges that are subject to the lodging tax under the Nebraska Visitors Development Act, Neb. Rev. Stat. 81-1245 et seq. excluding the city's lodging occupation tax.

 

Source  Ord. No. 5143, § 1, 11-15-10

Sec. 13-163.  Tax Imposed; Collection of Tax.

(a) On or after February 1, 2011, each person engaged in the business of operating a hotel in the city shall pay an occupancy tax in the amount of four percent (4%) of the hotel consideration charged for occupancy per occupied room per night.

 

(b) The tax imposed by this article may be shown as an add-on to the charge for occupancy of the rooms. The hotel operator shall remain responsible for payment of all taxes imposed, whether or not the taxes are actually collected from the guests.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-164.  Return.

Each and every person engaged in the business of operating a hotel within the city for the calendar month beginning February 2011, and for each and every month thereafter, shall prepare and file, on or before the 25th day of the following month on a form prescribed and furnished by the city, a return for the taxable calendar month, and at the same time pay to the city the tax herein imposed. The return shall be verified and sworn to by an owner or officer of the business. The return shall be considered filed on time if mailed with payment enclosed in an envelope properly addressed to the City Finance Division, postage prepaid and postmarked before midnight of the 25th of the appropriate month. If the city offers online filing, the return will also be considered filed on time if filed online and electronic payment submitted to the City of Norfolk by midnight of the 25th of the appropriate month.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-165.  Tax Cumulative.

(a) The levy of tax under this article is in addition to all other fees, taxes, excises and licenses levied and imposed under any contract or any other provisions of this Code or ordinances of the city, in addition to any fee, tax, excise or license imposed by the state.

 

(b) Payment of the tax imposed by this article shall not relieve the person paying the same from payment of any other tax now or hereafter imposed by contract or ordinance or by this Code, including those imposed for any business or occupation he or she may carry on, unless so provided therein. The occupational taxes imposed by this article shall be cumulative except where otherwise specifically provided.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-166.  Use of Revenue.

The four percent (4%) occupation tax imposed by this article, less any administrative expenses which shall not exceed two percent (2%) of the tax collected, shall be used to fund debt service on general obligation bonds authorized at the November 2, 2010 general election or related refunding bonds.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-167.  Failure to File Return; Delinquency; Assessment by City Finance Officer.

(a) If any person neglects or refuses to file a return or make payment of the taxes as required by this article, the City Finance Officer shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to two percent (2%) per month or fraction thereof from date when due, together with interest on such delinquent taxes, at the rate of one percent (1 %) per month or fraction thereof from the date when due.

 

(b) The City Finance Officer shall give the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice must be served personally or by certified mail.

 

(c) Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the City Finance Officer ten (10) days from the date of service of the notice or the date of mailing by certified mail; however, within such ten (10) day period the delinquent taxpayer may petition the City Finance Officer for a revision or modification of such assessment and shall, within such ten-day period, furnish the City Finance Officer the facts and correct figures showing the correct amount of such taxes.

 

(d) Such petition shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given under oath of the taxpayer.

 

(e) The City Finance Officer may then modify such assessment in accordance with the facts which he or she deems correct. Such adjusted assessment shall be made in writing, and notice thereof shall be mailed to the taxpayer within ten (10) days; and all such decisions shall become final upon the expiration of thirty (30) days from the date of service, unless proceedings are commenced within that time for appeal in the District Court.

 

(f) It shall be an offense for any person to fail to file a return or make payment of the taxes as required by this article.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-168.  Administration of Article; Miscellaneous Provisions.

(a) The administration of the provisions of this article are hereby vested in the City Finance Officer, or his or her designee, who shall prescribe forms in conformity with this article for the making of returns, for the ascertainment, assessment and collection of the tax imposed hereunder, and for the proper administration and enforcement hereof.

 

(b) All notices required to be given to the taxpayer under the provisions of this article shall be in writing. Notices shall be mailed by registered or certified mail, postage prepaid, return receipt requested, to the taxpayer at his or her last known address.

 

(c) It shall be the duty of every taxpayer to keep and preserve suitable records and other books or accounts as may be necessary to determine the amount of tax for which he/she is liable hereunder.

 

(1 )      Records of the gross revenue by which this tax is measured shall be kept separate and apart from the records of other sales or receipts in order to facilitate the examination of books and records as necessary for the collection of this tax.

 

(2)       It shall be the duty of every such taxpayer to keep and preserve for a period of three (3) years all such books, invoices and other records, which shall be open for examination at any time by the City Finance Officer or his or her duly designated persons. If such taxpayer keeps or maintains the books, invoices, accounts or other records, or any part thereof, outside of the state, upon demand of the City Finance Officer such taxpayer shall make the same available at a suitable place within the city, to be designated by the City Finance Officer, for examination, inspection and audit by the City Finance Officer or his or her duly authorized persons. The taxpayer shall reimburse the city for the reasonable costs of the examination, inspection and audit if the City Finance Officer determines that the taxpayer paid ninety percent or less of the tax owing for the period of the examination.

 

(3)       The City Finance Officer, in his or her discretion, may make, permit or cause to be made the examination, inspection or audit of books, invoices, accounts or other records so kept or maintained by such taxpayer outside of the state at the place where same are kept or maintained or at any place outside the state where the same may be made available, provided such taxpayer shall have entered into a binding agreement with the city to reimburse it for all costs and expenses incurred by it in order to have such examination, inspection or audit made in such place.

 

(d) For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any taxpayer, the City Finance Officer or his or her duly authorized persons, may conduct investigations concerning any matters covered by this article; and may examine any relevant books, papers, records or memoranda of any such taxpayer.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-169.  Recovery of Unpaid Tax by Action at Law.

(a) The City Finance Officer may also treat any such taxes, penalties or interest due and unpaid as a debt due the city.

 

(b) In case of failure to pay the taxes, or any portion thereof, or any penalty or interest thereon when due, the city may recover at law the amount of such taxes, penalties and interest in any court of Madison County, Nebraska or of the county wherein the taxpayer resides or has its principal place of business having jurisdiction of the amounts sought to be collected.

 

(c) The return of the taxpayer or the assessment made by the City Finance Officer, as herein provided, shall be prima facie proof of the amount due.

 

(d) The City Attorney may commence an action for the recovery of taxes due under this article and this remedy shall be in addition to all other existing remedies, or remedies provided in this article.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-170.  Suspension or Revocation of Licenses for Failure to Pay Tax; Hearing.

If the Mayor or the Mayor's designee, after holding a hearing, shall find that any person has willfully evaded payment or collection and remittance of the tax imposed by this article, such official may suspend or revoke any city license, permit or other approval held by such tax evader. Said person shall have an opportunity to be heard at such hearing to be held not less than seven (7) days after notice is given of the time and place of the hearing to be held, addressed to the last known place of business of such person. Pending the notice, hearing and finding, any license, permit or other approval issued by the city to the person may be temporarily suspended. No suspension or revocation hereunder shall release or discharge the person from civil liability for the payment or collection and remittance of the tax, nor from prosecution for such offense.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-171.  Sunset Provision.

The occupation tax imposed by this article shall terminate and collection of the tax shall cease upon the city paying all general obligation bonds authorized at the November 2, 2010 general election or related refunding bonds.

 

Source:  Ord. No. 5143, § 1, 11-15-10

Sec. 13-172--13-180.  Reserved.

ARTICLE XI.  FOOD AND BEVERAGE

Sec. 13-181.  Purpose.

Pursuant to the authority of Nebraska Revised Statute R.R.S. 1943, Section 16-205, the City Council finds, determines and declares that it is appropriate that a tax be imposed on all restaurants and alcohol sales establishments, as herein defined, for the purpose of raising revenues. The foregoing determination is made with due consideration of business in the city and the relation of business to the municipal welfare, together with relation thereof to expenditures required by the city, and with consideration of just, proper and equitable distribution of the tax burdens within the city and other properly associated matters.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-182.  Definitions.

As used in this article, the following words and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:

 

City shall mean the City of Norfolk and the area within the corporate limits of the City of Norfolk.

 

Alcohol sales establishment shall mean any establishment offering the public food and/or beverages, alcoholic or non-alcoholic, for consumption on the premises or off the premises of the establishment. Such establishments include, but are not limited to, bars, taverns, night clubs, dance halls, restaurants, liquor stores, convenience stores, grocery stores, race tracks, and arenas.

 

Food shall include all edible refreshment or nourishment, whether solid, semi-solid, liquid or otherwise.

 

Person shall mean any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of operating a restaurant or alcohol sales establishment.

 

Restaurant shall mean any place that is kept, used, maintained, advertised, or held out to the public as a place where food is prepared and sold for immediate consumption on the premises. It shall include the sales of food in a restaurant with facilities for consumption on the premises even if the food and beverages are not actually consumed on the premises, including the receipts from "take out," "drive through," or "to go" food, and receipts from the sale of food and beverages from a vending machine, or as a concession at a race track, arena, carnival, or similar event. Restaurant includes, but is not limited to, cafes, grills, bistros, delicatessens, coffee shops, bakeries, lunch counters, sandwich stands, temporary stands, grocery stores, convenience stores, and supermarkets. The term includes a space or area within a hotel, motel, bed and breakfast, boarding house, hospital, office building, or reception hall where food is sold or consumed if a separate charge is made for such food.

 

Taxpayer shall mean any person engaged in the business of operating a restaurant or alcohol sales establishment as herein defined who is required to pay the tax herein imposed.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-183.  Tax Imposed; Collection of Tax.

(a) On or after February 1, 2011 and in each calendar month thereafter there is hereby imposed a restaurant and alcohol sales establishment occupational tax upon each and every person operating a restaurant or alcohol sales establishment within the city for any period of time during a calendar month. The amount of such tax shall be two percent (2%) of all gross receipts for each calendar month derived from the restaurant or alcohol sales establishment subject to this tax. Such tax shall be imposed on the gross receipts resulting from the sales of food within the city which are subject to the sales and use tax imposed by Chapter 2, Article III, Sec. 2-34 of the City of Norfolk Municipal Code.

 

(b) The person engaged in operating a restaurant or alcohol sales establishment may itemize the tax levied on a bill, receipt, or other invoice to the purchaser, but each person engaged in such business shall remain liable for the tax imposed by this article.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-184.  Return.

(a) Each and every person engaged in the business of operating a restaurant or alcohol sales establishment within the city for the calendar month beginning February 2011, and for each and every month thereafter, shall prepare and file, on or before the 25th day of the following month on a form prescribed and furnished by the city, a return for the taxable calendar month, and at the same time pay to the city the tax herein imposed. The return shall be verified and sworn to by an owner or officer of the business. The return shall be considered filed on time if mailed with payment enclosed in an envelope properly addressed to the City Finance Division, postage prepaid and postmarked before midnight of the 25th of the appropriate month. If the city offers online filing, the return will also be considered filed on time if filed online and electronic payment submitted to the City of Norfolk by midnight of the 25th of the appropriate month.

 

(b) The City Finance Officer may, by regulation, specify a uniform class of taxpayer that may make reports and remittances quarterly in lieu of monthly taking into consideration the amount of tax due. In addition, a person subject to the tax imposed herein may, upon written application to and with the written consent of the City Finance Officer, make reports and remittances on a quarterly basis in lieu of monthly. Such quarterly reports shall be due on the 25th day of April, July, October, and January of each year and shall report the gross receipts and the amount due for the three (3) months immediately preceding the months in which the reports and remittances are required.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-185.  Tax Cumulative.

(a) The levy under this article is in addition to all other fees, taxes, excises and licenses levied and imposed under any contract or any other provisions of this Code or ordinances of the city, in addition to any fee, tax, excise or license imposed by the state.

 

(b) Payment of the tax imposed by this article shall not relieve the person paying the same from payment of any other tax now or hereafter imposed by contract or ordinance or by this Code, including those imposed for any business or occupation he or she may carry on, unless so provided therein. The occupational taxes imposed by this article shall be cumulative except where otherwise specifically provided.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-186.  Use of Revenue.

The two percent (2%) occupation tax imposed by this article, less any administrative expenses which shall not exceed two percent (2%) of the tax collected, shall be used to fund debt service on general obligation bonds authorized at the November 2, 2010 general election or related refunding bonds.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-187.  Failure to File Return; Delinquency; Assessment by City Finance Officer.

(a) If any person neglects or refuses to file a return or make payment of the taxes as required by this article, the City Finance Officer shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to two percent (2%) per month or fraction thereof from date when due, together with interest on such delinquent taxes, at the rate of one percent (1 %) per month or fraction thereof from the date when due.

 

(b) The City Finance Officer shall give the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice must be served personally or by certified mail.

 

(c) Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the City Finance Officer ten (10) days from the date of service of the notice or the date of mailing by certified mail; however, within such ten (10) day period the delinquent taxpayer may petition the City Finance Officer for a revision or modification of such assessment and shall, within such ten-day period, furnish the City Finance Officer the facts and correct figures showing the correct amount of such taxes.

 

(d) Such petition shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given under oath of the taxpayer.

 

(e) The City Finance Officer may then modify such assessment in accordance with the facts which he or she deems correct. Such adjusted assessment shall be made in writing, and notice thereof shall be mailed to the taxpayer within ten (10) days; and all such decisions shall become final upon the expiration of thirty (30) days from the date of service, unless proceedings are commenced within that time for appeal in the District Court.

 

(f) It shall be an offense for any person to fail to file a return or make payment of the taxes as required by this article.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-188.  Administration of Article; Miscellaneous Provisions.

(a) The administration of the provisions of this article are hereby vested in the City Finance Officer, or his or her designee, who shall prescribe forms in conformity with this article for the making of returns, for the ascertainment, assessment and collection of the tax imposed hereunder, and for the proper administration and enforcement hereof.

 

(b) All notices required to be given to the taxpayer under the provisions of this article shall be in writing. Notices shall be mailed by registered or certified mail, postage prepaid, return receipt requested, to the taxpayer at his or her last known address.

 

(c) It shall be the duty of every taxpayer to keep and preserve suitable records and other books or accounts as may be necessary to determine the amount of tax for which the taxpayer is liable hereunder.

 

 (1)      Records of the gross revenue by which this tax is measured shall be kept separate and apart from the records of other sales or receipts in order to facilitate the examination of books and records as necessary for the collection of this tax.

 

(2)       It shall be the duty of every such taxpayer to keep and preserve for a period of three (3) years all such books, invoices and other records, which shall be open for examination at any time by the City Finance Officer or his or her duly designated persons. If such taxpayer keeps or maintains the books, invoices, accounts or other records, or any part thereof, outside of the state, upon demand of the City Finance Officer such taxpayer shall make the same available at a suitable place within the city, to be designated by the City Finance Officer, for examination, inspection and audit by the City Finance Officer or his or her duly authorized persons. The taxpayer shall reimburse the city for the reasonable costs of the examination, inspection and audit if the City Finance Officer determines that the taxpayer paid ninety percent or less of the tax owing for the period of the examination.

 

(3)       The City Finance Officer, in his or her discretion, may make, permit or cause to be made the examination, inspection or audit of books, invoices, accounts or other records so kept or maintained by such taxpayer outside of the state at the place where same are kept or maintained or at any place outside the state where the same may be made available, provided such taxpayer shall have entered into a binding agreement with the city to reimburse it for all costs and expenses incurred by it in order to have such examination, inspection or audit made in such place.

 

(d) For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any taxpayer, the City Finance Officer or his or her duly authorized persons, may conduct investigations concerning any matters covered by this article; and may examine any relevant books, papers, records or memoranda of any such taxpayer.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-189.  Recovery of Unpaid Tax by Action at Law.

(a) The City Finance Officer may also treat any such taxes, penalties or interest due and unpaid as a debt due the city.

 

(b) In case of failure to pay the taxes, or any portion thereof, or any penalty or interest thereon when due, the city may recover at law the amount of such taxes, penalties and interest in any court of Madison County, Nebraska or of the county wherein the taxpayer resides or has its principal place of business having jurisdiction of the amounts sought to be collected.

 

(c) The return of the taxpayer or the assessment made by the City Finance Officer, as herein provided, shall be prima facie proof of the amount due.

 

(d) The City Attorney may commence an action for the recovery of taxes due under this article and this remedy shall be in addition to all other existing remedies, or remedies provided in this article.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-190.  Suspension or Revocation of Licenses for Failure to Pay Tax; Hearing.

If the Mayor or the Mayor's designee, after holding a hearing, shall find that any person has willfully evaded payment or collection and remittance of the tax imposed by this article, such official may suspend or revoke any city license, permit or other approval held by such tax evader. Said person shall have an opportunity to be heard at such hearing to be held not less than seven (7) days after notice is given of the time and place of the hearing to be held, addressed to the last known place of business of such person. Pending the notice, hearing and finding, any license, permit or other approval issued by the city to the person may be temporarily suspended. No suspension or revocation hereunder shall release or discharge the person from civil liability for the payment or collection and remittance of the tax, nor from prosecution for such offense.

 

Source:  Ord. No. 5143, § 2, 11-15-10

Sec. 13-191.  Sunset Provision.

The occupation tax imposed by this article shall terminate and collection of the tax shall cease upon the city paying all general obligation bonds authorized at the November 2, 2010 general election or related refunding bonds.

 

Source:  Ord. No. 5143, § 2, 11-15-10

ARTICLE XII.  HORSE-DRAWN CARRIAGES

Sec. 13-201.  Definitions.

Horse shall include all equine species and equine subspecies, including but not limited to horses, donkeys, mules, and burros.

 

Horse-drawn carriage or carriage shall mean any vehicle which is operated or pulled by a horse which may be hired for the transportation of passengers and which is operated within the city.

 

Source:  Ord. No. 5184, § 1, 11-21-11

Sec. 13-202.  License required.

The operation of any horse-drawn carriage upon the streets of the city for the purpose of transporting persons for hire or as a contractual service is a violation of this Code unless it is operated in accordance with valid business license issued pursuant to this chapter.

 

Source:  Ord. No. 5184, § 1, 11-21-11

Sec. 13-203.  Application for license.

 

Applications for horse-drawn carriage business licenses shall be made to the city clerk on forms provided by the city.  In addition to the other information required by this chapter, the application shall contain:

 

(1)       The name and address of the applicant.

 

(2)       A certificate that all carriages to be used for the transportation of persons have been inspected and are in good working order and in full compliance with all applicable state laws.

 

(3)       A routine route for the business which complies with Sec. 13-204.

 

(4)       A schedule of rates and charges to be made to passengers shall be on file with the city and shall not be changed without ten (10) days prior notice to the city.  The applications shall include a written agreement by the applicant to operate the business, if licensed, strictly in accordance with Sec. 13-205 and indemnify and hold harmless the city for all judgments, liens and expenses arising out of the operation permitted by the license.

 

Source:  Ord. No. 5184, § 1, 11-21-11

 

Sec. 13-204.  Carriage route and operation schedule.

 

(a)   Horse-drawn carriage businesses shall operate upon routine routes approved as provided in this section.  The route filed with the city shall contain the following:

 

(1)        A map of the routine routes on which the carriages will operate;

 

(2)        The location of the site or sites to be used for off-street storage, stabling and loading of carriages and horses.

 

(b)   The city shall refer the route requests to the chief of police who may reject any route that is unsafe or inappropriate use of public streets.

 

(c)   This section shall not be construed to prohibit transportation of passengers, pursuant to a contract, on other streets in the city for a non-recurring event.

 

Source:  Ord. No. 5184, § 1, 11-21-11

 

Sec. 13-205.  Operation of horse-drawn carriage business.

 

Horse-drawn carriage businesses shall operate only in accordance with the following regulations:

 

(1)       A copy of the horse-drawn carriage business license shall be displayed in all carriages used in such business.  The city, upon issuance of the license, shall issue the number of duplicates as requested in the application, for the carriages to be used under the business license.

 

(2)       Each horse-drawn carriage shall be operated by a person who is qualified by this article to be a driver.

 

(3)       Horse-drawn carriages, when in motion, shall be operated only in the curb-most traffic lane on any public street and the driver shall obey all applicable state and local traffic laws, ordinances, and regulations.

 

(4)       No horse-drawn carriage shall be operated on a public street unless a valid liability insurance policy as specified in Sec. 13-206 is on file with the city.

 

(5)       It shall be the duty of the driver of a horse-drawn carriage to inform any person hiring the carriage of all the rates and charges before any services are rendered, which shall be the same as those on file with the city.

 

(6)       Horse-drawn carriages shall pick up and discharge passengers only upon the curb lane.

 

(7)       Occupancy of a horse-drawn carriage shall not exceed the rated seating capacity of the carriage.

 

(8)       No passengers shall be allowed to ride on any part of the carriage while in motion except seated inside the carriage.

 

(9)       Drivers shall  not solicit patronage in a loud tone of voice or in any manner to annoy or obstruct the movement of a person, or follow any person for the purpose of soliciting patronage.

 

(10)     Drivers are prohibited from smoking while carrying passengers.

 

(11)     No person may drink any alcoholic liquor while such person is riding in or operating a horse-drawn carriage.

 

(12)     All horses shall wear either no horseshoes or the proper type of rubber horseshoe from April 1 to November 1.  Any form of cleated horseshoe is prohibited on public streets except when needed for icy conditions.

 

(13)     No carriage shall be operated on city streets unless it or the horse is equipped with a manure-catching device to hold manure until the operator is able to dispose of it or in lieu of a manure-catching device, in the event manure falls to the street surface, the manure must be immediately collected and removed from the street surface.

 

(14)     No person shall work any horse more than twelve (12) hours per day in the operation of the horse-drawn carriage business.

 

Source:  Ord. No. 5184, § 1, 11-21-11

 

Sec. 13-206.  Insurance.

Before any permit for a horse-drawn carriage shall be issued, the owner shall file with the city a certificate of insurance issued by an insurance company licensed to do business in this state, showing insurance coverage for each and every horse-drawn carriage owned, operated or leased by the applicant with a minimum of one million dollars ($1,000,000) for the injury or death of any person and one million dollars ($1,000,000) for the injury or death of any number of persons in any one accident, and one million dollars ($1,000,000) for property damage resulting from any one accident, regardless of whether the horse-drawn carriages were being driven by the owner, his or her agent, an employee, lessee or permittee.  The certificate of insurance shall contain a provision requiring the city to be notified by the insurance company of any cancellation, termination or expiration of the policy thirty days prior to said event.  The cancellation or other termination of any insurance policy issued for or in compliance with the provisions for this section shall automatically terminate any license issued for the horse-drawn carriage covered by such insurance policy unless another policy complying with the provision of this section shall be provided and in full force and effect at the time of such cancellation or termination.

 

Source:  Ord. No. 5184, § 1, 11-21-11

Sec. 13-207.  Issuance of license.

Upon receipt of a completed application pursuant to Sec. 13-203, approval of the route pursuant to Sec. 13-204, filing of insurance is required by Sec. 13-206, and payment of the application and license fee provided in Sec. 13-211, the city clerk shall issue a horse-drawn carriage license to the applicant.  All licenses shall expire on December 31.

 

Source:  Ord. No. 5184, § 1, 11-21-11

Sec. 13-208.  Horse-drawn carriages.

 

(a)   No horse-drawn carriage shall be operated upon the streets of the city for transporting persons for hire or by contract unless licensed by the city.

 

(b)   A horse-drawn carriage shall comply with all applicable laws relating to the operation of motor vehicles on public rights of way.

 

(c)   Only vehicles constructed and equipped as follows may be licensed:

 

(1)        Carriages shall have no less than one and one-fourth (1 1/4) inch spoked wheels with a rubber covering thick enough to protect the streets from damage and to keep noise to a minimum;

 

(2)        All carriages shall be equipped with brakes, taillights and brake lights on the rear of the vehicle;

 

(3)        Carriages shall be equipped with front lights on both sides that will emit light to the front and side that will be visible from a distance of 500 feet;

 

(4)        Each carriage shall be equipped with a device to catch horse manure from falling on the pavement or with necessary equipment to immediately collect and remove manure that falls to the street;

 

(5)        Each carriage shall be equipped with a slow moving vehicle sign approved by the State of Nebraska and attached to the rear of the vehicle or two red flashing lights visible from the rear, in good operational order.

 

Source:  Ord. No. 5184, § 1, 11-21-11

 

Sec. 13-209.  Requirements for driver.

 

A driver shall:

 

(1)       Possess a valid, current, motor vehicle operator's license;

 

(2)       Be at least 16 years of age;

 

(3)       Be free of defective vision, defective hearing, and any other infirmities that would render him or her unfit for safe operation of a horse-drawn carriage.

 

Source:  Ord. No. 5184, § 1, 11-21-11

 

Sec. 13-210.  Denial, suspension and revocation.

 

(a)   Any denial of license application may be appealed within ten (10) days to the city administrator.

 

(b)   Any violation of this article by the holder of a license issued hereunder shall be grounds for suspension or revocation of the license by the city administrator after notice and hearing.

 

(c)   Any denial of a license application appeal by the city administrator or any license suspension or revocation by the city administrator may be appealed within ten (10) days to the city council.

 

Source:  Ord. No. 5184, § 1, 11-21-11

 

Sec. 13-211.  Annual license fees.

The annual fee for a horse-drawn carriage business license shall be as set forth in Section 2-5 of this Code.

 

Source:  Ord. No. 5184, § 1, 11-21-11

Sec. 13-212.  Penalties.

Anyone violating the provisions of this article is guilty of a municipal infraction and shall, upon conviction, be subject to the provisions of Sec. 1-16.

 

Source:  Ord. No. 5184, § 1, 11-21-11

The public information contained herein is furnished as a public service by the City of Norfolk. The official record is maintained by the City Clerk's Office as required by Neb. Rev. Stat. § 16-317. A printed version of the Norfolk Municipal Code is available at the City Clerk's Office and the Norfolk Public Library.

 

The City Clerk's Office may be contacted at (402) 844-2000 or by email bdeck@ci.norfolk.ne.us