19-5312. Business occupation tax; hearing; appeals; collection; area within business improvement district; how treated.

(1) A city may levy a general business occupation tax upon the businesses and users of space within a district for the purpose of paying all or any part of the total costs and expenses of such district. Notice of a hearing on any such tax levied under the Riverfront Development District Act shall be given to the businesses and users of space of such district, and appeals may be taken, in the manner provided in section 19-5314.

(2) Any occupation tax imposed pursuant to this section shall make a reasonable classification of businesses, users of space, or kinds of transactions for purposes of imposing such tax, except that no occupation tax shall be imposed on any transaction which is subject to tax under section 53-160, 66-489, 66-489.02, 66-4,140, 66-4,145, 66-4,146, 77-2602, or 77-4008 or which is exempt from tax under section 77-2704.24. The collection of a tax imposed pursuant to this section shall be made and enforced in such manner as the city council shall by ordinance determine to produce the required revenue. The city council may provide that failure to pay the tax imposed pursuant to this section shall constitute a violation of the ordinance and subject the violator to a fine or other punishment as provided by ordinance.

(3) If any part of a riverfront development district overlaps with a business improvement district in which a general business occupation tax is already being levied pursuant to section 19-4031, the city creating the riverfront development district shall not impose the riverfront development district’s occupation tax within the overlapping area.

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