Neb. Rev. Stat. » Chapter 18
Nebraska Revised Statutes

Neb. Rev. Stat. § 18-2204 (2026)

Annual occupation tax; levy; when due

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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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.

Notes of Decisions
Cited in 1 case, 1982–1982 · leading case: Hall v. Cox Cable of Omaha, Inc., 327 N.W.2d 595 (Neb. 1982).
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Hall v. Cox Cable of Omaha, Inc., 327 N.W.2d 595 (Neb. 1982). · cites it 5× “Under the ordinance, pursuant to Neb. Rev. Stat. § 18-2204 (Reissue 1977), the city is to receive a franchise fee of 5 percent of the revenues collected by Cox Cable.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.