Nebraska § 18-2204 - Annual occupation tax; levy; when due.
Full text of Nebraska Revised Statutes of Nebraska § 18-2204 — Annual occupation tax; levy; when due., with citation guidance and answers to common questions.
§ 18-2204. Annual occupation tax; levy; when due.
Municipalities may, by appropriate ordinance, levy an annual occupation tax against any person, firm, or corporation maintaining and operating any community antenna television service within its boundaries and may levy an annual occupation tax against any persons, firms, or corporations constructing, installing, operating, or maintaining community antenna television service. Any such occupation tax so levied shall be due and payable on May 1 of each year to the city treasurer or village treasurer.
The power granted by this section to the city to levy by ordinance an occupation tax upon community antenna television service is a special statute which takes precedence over the general provisions of section 14-811 requiring submission of franchise annuity or royalty to the electorate. Hall v. Cox Cable of Omaha, Inc., 212 Neb. 887, 327 N.W.2d 595 (1982).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 18-2204
What does Revised Statutes of Nebraska § 18-2204 cover?
Section 18-2204 ("Annual occupation tax; levy; when due.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 18-2204?
A common citation format is "Revised Statutes of Nebraska § 18-2204" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 18-2204 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.