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