Food & Beverage/Lodging Occupation Tax

At the November 2, 2010 general election, voters of the City of Norfolk approved the issuance of $16.4 million general obligation bonds for the purpose of funding improvements to recreational facilities at Memorial Park and Ta-Ha-Zouka Park and to pay the interest and principal of said bonds in part from funds appropriated annually from occupation taxes on lodging and prepared food and beverage sales.

The Norfolk City Council approved Ordinance No. 5143 on all three readings on November 15, 2010.  The ordinance enacts Chapter 13, Article X, of the City Code to impose an occupation tax on lodging and enacts Chapter 13, Article XI to impose an occupation tax on prepared food and beverage.  The ordinance imposes a 4% occupation tax on lodging and a 2% occupation tax on prepared food and beverage effective February 1, 2011.  Section 13-191 - Sunset Provision - terminates the occupation tax and collection of the tax upon the City of Norfolk paying all general obligation bonds authorized at the November 2, 2010 general election or related refunding bonds.

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Frequently Asked Questions about the Food & Beverage Occupation Tax

For questions regarding the Food & Beverage/Lodging Occupation Tax please contact Sheila Rios, srios@ci.norfolk.ne.us or call (402) 844-2027.