City of
WAYNE,
NEBRASKA
__________
*Cross references: Alcoholic Beverages, ch. 6; Amusements and
Entertainments, ch. 10; Plumbers, § 18-201 et seq.; Business Sanitation, §
42-41 et seq.; Fair Housing, § 46-51 et seq.; Peddlers and Solicitors, ch. 62;
Utilities, ch. 82; Business and Commercial Districts, § 90-351 et seq.; Industrial
and Manufacturing Districts, § 90-461 et seq.; Home Occupation Requirements, §
90-715.
State law
references: Authority to
levy a business occupation tax, R.R.S. 1943, § 16-205.
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Article
I. In General
Secs.
22-1--22-30. Reserved.
Article
II. Occupation Taxes
Sec.
22-31. Telephone companies and
Telecommunications companies.
Sec.
22-32. Alcoholic liquors.
Sec.
22-33. Natural gas companies; franchise
fee.
Sec.
22-34. Fireworks vendors.
Sec.
22-35. Certificates.
Sec.
22-36. Failure to pay.
Sec.
22-37. Utility (Electric, Water and
Sewer) Franchise Fees.
Secs. 22-38--22-70. Reserved.
Article
III. Solid Waste Collectors
Division
1. Generally
Sec.
22-71. License required.
Secs.
22-72--22-90. Reserved.
Division 2. Solid Waste Transfer Collectors
Sec.
22-91. Licensed class A collectors,
fees.
Sec.
22-92. Revocation of license.
Sec.
22-93. Revocation hearings.
Secs.
22-94--22-110. Reserved.
Article
IV. Fireworks Vendors
Sec.
22-111. Definitions.
Sec.
22-112. Regulation.
Sec.
22-113. Fireworks; discharge.
Secs.
22-114--22-150. Reserved.
Article
V. Junkyards
Sec.
22-151. Regulations.
Sec.
22-152. Owner's responsibility.
Sec.
22-153. Inspections.
Sec.
22-154. Nuisance.
Sec.
22-155. Records.
Sec.
22-156. Rodents.
Secs. 22-1--22-30.
Reserved. (return to ch. 22)
Sec. 22-31.
Telephone companies and Telecommunications Companies. (return to ch.
22)
A.
Revenue Measure.
The provisions of this section are enacted solely as a revenue measure
of the city.
B.
Telephone Companies and Telecommunications
Companies. An occupation tax is hereby levied and
imposed on every person who engages in the business of providing local exchange
telephone service, intrastate message toll telephone service and mobile
telecommunications services for revenue in the city.
C.
Mobile Telecommunications Services,
defined. As used in this section, mobile
telecommunication services shall mean a wireless communication service carried
on between two mobile stations or receivers and land stations, and by mobile
stations communicating among themselves, and includes: (1) Both one-way and two-way wireless
communication services; (2) a mobile service which provides a regularly
interacting group of base, mobile, portable, and associated control and relay
stations, whether on an individual, cooperative, or multiple basis for private
one-way or two-way land mobile radio communications by eligible users over
designated areas of operation; and (3) any personal communication service.
D.
Amount of Tax: Federal and State Governments, Exempt.
An occupation tax is levied and imposed in the amount of five percent
(5%) of the annual gross receipts of the telephone company or
telecommunications company receiving local exchange telephone services and
intrastate message toll service from subscribers within the corporate limits of
the City and each customer receiving mobile telecommunications services that
originates and terminates within the state to a customer with a place of
primary use within the corporate limits of Wayne, Nebraska. No part or portion of the tax provided for
the article shall be levied upon or assessed against telephone service or mobile
telecommunications services to the United States Government, the government of
the State, the City or any of their departments.
E.
Monthly payments; due dates.
The payment of any occupation tax levied and imposed by the provisions
of this article shall be made in monthly payments. Each monthly payment shall be due fifteen (15) days immediately
following the termination of each month.
F.
Statement to be filed.
Every person coming within the provisions of this article, shall, on or
before the fifteenth day of the month, immediately following the termination of
each calendar year, file with the City Clerk, a full, complete and detailed
statement of customers for the preceding three (3) calendar months, omitting
therefrom the appropriate exceptions and exemptions, if any. All statements shall be duly verified as
true and correct and sworn to by the manager of managing officer of such
person.
G.
City's right to inspect.
The City shall have the right at any time and all times during business
hours to inspect, through the comptroller or some other office appointed by the
City Council, the books and records of any person coming under the provisions
of this article for the purpose of ascertaining the correctness of the required
statement.
H.
Failure to file statement; interest and
penalty. In the event any person coming under the
provisions of this article shall refuse, fail or neglect to furnish or file the
required statement at the time or times specified, the occupation tax of the
preceding three (3) calendar months shall draw interest at the rate of one (1)
percent per month after due and payable, and in addition thereto, a penalty of
five (5) percent for the failure to file.
I.
Interest and penalty on delinquent
payments. All delinquent payments shall draw interest
at the rate of one (1) percent per month; and, if delinquent for six (6) months
or more, penalty of five (5) percent shall be added thereto in addition to the
interest charge.
J.
Collection of tax by civil action.
In case any person shall fail to make payment of the occupation tax as
required by this article, the City shall have the right and may sue any such
person or persons in any court of competent jurisdiction for the amount of the
occupation tax due and payable and may recover judgment against such person for
the amount due, together with interest and penalties, and may have execution
thereon.
K.
Disposition of receipts.
The occupation taxes paid under the provisions of this article shall be
credited to the general fund of the City.
(Ord. No. 97-26, § 1, 11-25-1997; Ord. No.
2007-14, §, 11-20-2007; Ord. No. 2008-1, § 2-5-2008)
For the purpose of
raising revenue, an occupation tax is levied on the business regarding
alcoholic liquors in the amount as authorized by Section 53-132(4) of the
Nebraska Liquor Control Act. Said
occupation taxes for liquor license holders of the City of Wayne, Nebraska,
will be two times the amount of the license fees established by the Nebraska
Liquor Control Commission. For new
licenses that are applied for and received on dates other than the renewal
dates, the fees will be prorated on a quarterly basis as outlined by the
Nebraska Liquor Control Commission.
(Code 1974, §
10-501.01; Ord. No. 2005-28, §, 9-13-2005)
Sec. 22-33.
Natural gas companies; franchise fee. (return to ch. 22)
(a) Imposed. All natural gas
companies selling, distributing, or transporting natural gas in the city are
required to collect from their customers located within the corporate limits of
the city and pay a franchise fee in an amount based on the following fee
schedule:
TABLE INSET:
|
Customer Class
|
Fee
|
|
Residential
|
$2.50/month/customer
|
|
Commercial
|
$5.00/month/customer
|
|
Industrial
|
$50.00/month/customer
|
The amount collected and
paid by natural gas companies shall be in lieu of, and natural gas companies
shall be exempted from, all other occupation, license, excise, or right-of-way
permit fees or taxes.
Natural gas companies
shall list the local franchise fee collected from customers as a separate item
on bills for utility service issued to customers. If at any time any authority
having proper jurisdiction prohibits such recovery, then natural gas companies
will no longer be obligated to collect and pay the franchise fee in
contemplated in this section.
(b) When paid. Payment of the
franchise fee levied in this section shall be made to the city on a quarterly
basis, using the calendar quarter year as a basis for computing the amount due.
Each quarterly payment shall be due within 30 days after the end of each
calendar quarter year. The franchise fee levied in this section shall be paid
to the city clerk, who shall furnish a proper receipt upon payment. The amount
of payment shall be recorded and credited by the clerk to the city general
fund.
(c) Delinquent payments. Payments
of the franchise fee as provided in this section which are made after the due
date shall be subject to a penalty of one percent of the amount due for each
month or fraction of a month past due. This amount shall be paid in addition to
the fee which is due. Such statement shall be certified by an authorized
representative.
(d) Adjustments. Each succeeding
payment of the franchise fee levied pursuant to this section may include any
adjustment which is shown on any previous report. Such adjustments may include
uncollectible amounts or other amounts that cause an increase or decrease in
the amount of the franchise fee paid in any previous quarterly period.
(e) Records. The city shall have
the right, at any reasonable time, to require any natural gas company to
produce all books and records necessary to verify any report submitted pursuant
to this section.
(f) Collection. In case any
natural gas company shall fail to make payment of the franchise fee provided
for by this section, the city shall have the right to sue in any court of
competent jurisdiction for the amount of such franchise fee due and payable
under the terms and provisions of this section and may recover judgment against
any such company for such amount so due, together with interest and penalties,
and may have execution thereon.
(Code 1974, §
10-501.02; Ord. No. 2000-6, § 1, 4-11-2000; Ord. No. 2007-11, § 10-02-2007)
An occupation tax is
levied annually on fireworks vendors in an amount that is set by the council
from time to time and a schedule of such tax is on file and available in the
city offices.
(Code 1974, §
10-501.03)
The receipt issued after
the payment of any occupation tax shall be the occupation tax certificate. The
certificate shall specify the amount of the tax and the name of the person and
business that paid the tax. The occupation tax certificate shall then be
displayed in a prominent place, or carried in such a way as to be easily
accessible, while business is being conducted.
(Code 1974, § 10-504)
If any person fails or
neglects to pay the occupation taxes as provided in this article on the day it
becomes due and payable, the city shall then proceed by civil suit to collect
the amount due. All delinquent taxes shall bear interest at the rate of one
percent per month until paid.
(Code 1974, § 10-505)
Sec. 22-37.
Utility (Electric, Water and Sewer) Franchise Fees. (return
to ch. 22)
There is hereby assessed a Franchise
Fee for the distribution of electricity for sale in an amount equal to 8.5% of
the gross receipts derived from the business of distributing and selling
electricity. Payment shall be made to
the Clerk on a monthly basis.
There is hereby assessed a Franchise
Fee for the distribution of water for sale in an amount equal to 7% of the
gross receipts derived from the business of distributing and selling
water. Payment shall be made to the
Clerk on a monthly basis.
There is hereby assessed a Franchise
Fee for the processing of sewer in an amount equal to 7% of the gross receipts
derived from the business of processing sewer.
Payment shall be made to the Clerk monthly.
(Ord. No. 2007-10, §,
9-04-2007)
Secs. 22-38--22-70.
Reserved. (return
to ch. 22)
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*Cross references: Solid waste management, ch. 66.
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(a) It is required that every person
collecting, hauling or disposing, for hire, solid waste within the corporate
limits of the city hold a license issued by the city. There shall be two types
of licenses as follows:
(1) Class A. A license for hauling solid
waste shall be issued to each applicant for a class A license, who shall pay
the currently required license fee, and shall submit satisfactory proof that
the applicant has packer-type truck equipment to haul solid waste.
(2) Class B. A license will be issued on the
payment of the currently required fee which will authorize the licensee to haul
rubbish and trash, but shall not authorize the licensee to haul garbage. The
applicant shall provide proof that he has equipment which will have some kind
of cover to prevent the blowing out and away of rubbish trash.
(b) All licensees shall make their services
available to all residents of the city or classes of residents of the city as
applied for, including business places, provided such persons shall pay the
licensee the proper charges for the services rendered to them.
(c) If any licensee shall not maintain his
equipment in proper operating condition or shall fail to pay any fees as they
become due, such license may be revoked by the city.
(d) Each license shall expire on June 30 of
each year, and each licensee shall apply for renewal of his license by payment
of the appropriate fee to the city prior to July 1. Any person who violates any
of the provisions of this section shall be guilty of a misdemeanor and, upon
conviction, shall be punished as provided in section 1-9. Each day of continued
violation shall constitute a separate offense.
(Code 1974, § 10-452)
Secs. 22-72--22-90.
Reserved. (return
to ch. 22)
Sec. 22-91.
Licensed class A collectors, fees. (return to ch. 22)
All licensed class A
collectors shall pay to the city, not later than the 15th day of each month,
those fees assessed pursuant to section 66-7 for the preceding month. If any
licensed class A collector shall not pay such fees as they become due, such
license may be suspended or revoked by the city.
(Code 1974, §
4-409.01)
Whenever the city
administrator has reason to believe that any person has violated any of the
provisions of section 22-91 or section 22-71, he shall have the power and may
suspend or revoke the license for hauling solid waste of such person; provided
that before any license is suspended or revoked under this section, such
licensee shall be furnished with a notice of the charges against him, and upon
request of the licensee within ten days from such notice, a hearing shall be
had before the council.
(Code 1974, §
4-409.02)
Hearings pursuant to
section 22-92 shall be held before the council, with the mayor serving as
hearing officer. Hearings shall be conducted in an impartial manner by the
hearing officer, who is empowered to administer oaths, rule upon offers of
proof and objections, and take such other action as may be necessary. He shall
not be bound by formal rules of evidence as observed in courts of law but shall
exclude irrelevant, immaterial or unduly repetitious evidence. The burden of
proof and proceeding with the evidence shall be on the city, and the city and
the licensee may be represented by legal counsel or other representative or
spokesperson. At the conclusion of the hearing, the council shall announce its
decision, which decision shall be made by a majority of the elected members.
The mayor shall have the right to vote when his vote shall be decisive and the
council is equally divided on its decision.
(Code 1974, §
4-409.03)
Secs. 22-94--22-110.
Reserved. (return
to ch. 22)
__________
*Cross references: Fire prevention and protection, ch. 38.
State law
references: Fireworks
generally, R.R.S. 1943, § 28-1241 et seq.
__________
The following words,
terms and phrases, when used in this article, shall have the meanings ascribed
to them in this section, except where the context clearly indicates a different
meaning:
Fireworks means any composition or device designed for
the purpose of producing a visible or audible effect by combustion,
deflagration or detonation, and which meets the definition of common or special
fireworks set forth by the United States Department of Transportation in 49
CFR.
(Code 1974, § 10-458)
Cross references: Definitions generally, § 1-2.
State law
references: Similar
definition, R.R.S. 1943, § 28-1241.
(a) It shall be unlawful for any person to
sell fireworks of any description whatsoever, except permissible fireworks,
which shall mean sparklers, vesuvius fountains, spray fountains, torches, color
fire cones, star and comet type color aerial shells without explosive charges
for the purpose of making a noise, ladyfingers not to exceed seven-eighths inch
in length or one-eighth inch in diameter, total pyrotechnic composition not to
exceed one-half grain each in weight, or color wheels. Permissible fireworks
may be sold at retail only between June 24 and July 5. The council may permit
fireworks of any description for purposes of public exhibitions or display.
(b) The sale of permissible fireworks shall
be unlawful, except from a stand or building solely for the purpose of selling
permissible fireworks, which stand or structure shall be located at a distance
of at least ten feet from any other existing structure. It shall be unlawful
for any person to possess for sale at retail, or store or keep any fireworks of
any description within the city, provided that the possession and storage shall
be permissible between June 24 and July 5.
(Code 1974, § 10-457)
State law
references: Fireworks
license, R.R.S. 1943, § 28-1246; sale of permissible fireworks, R.R.S. 1943, §
28-1249.
It shall be unlawful for
any person to discharge, fire, launch, or throw any fireworks or any object,
which is lighted to explode or which explodes upon contact with another object:
(1) From or onto any motor vehicle;
(2) Onto any street, highway or sidewalk;
(3) During any pyrotechnics display authorized by
special permit under the ordinances of the municipality and when the special
permit authorized the display to be held at the Wayne City Park, no lawfully
permitted fireworks shall be exploded in the said city park during the time of
said pyrotechnics display except by personnel authorized by said special
permit;
(4) At or near any persons;
(5) Into or upon any building;
(6) Into or at any group of persons; or
(7) At or upon the premises of another person.
The discharge of
exploding of fireworks within the municipality shall be permitted only on the
following dates and during the following hours:
June 25th through July
3rd--8:00 a.. to 11:00 p.m.
July 4th--8:00 a.m. to
midnight
The discharge and
exploding of fireworks within the municipality on any dates or times other than
set out in this section shall be unlawful.
The mayor, in the event
of extreme drought conditions, shall have the authority to make an emergency
declaration banning the discharge of fireworks within the City of Wayne. Said
emergency declaration shall have the force of law and violations of the same
shall be punishable as set forth in section [1-9].
(Ord. No. 2002-13, §
1, 8-27-02)
Secs. 22-114--22-150.
Reserved. (return
to ch. 22)
__________
*Cross references: Solid waste management, ch. 66.
State law
references: Junkyards
generally, R.R.S. 1943, § 39-2601 et seq.
__________
It shall be unlawful for
any person to own, operate or hold open for public use any junkyard without
first obtaining a license to do so from the city. Application for a license to
own, operate or hold open for public use any junkyard shall be made in writing
to the city clerk and shall require such information and documents, or copies,
the council deems necessary to determine whether to grant or reject the application.
Upon approval of the application, the city clerk shall issue the license upon
the payment of a fee set by resolution of the council. The licensee shall then
be subject to any occupation taxes, bond requirements, and other rules and
regulations the council may determine to be beneficial to the city. Any such
bond shall be set by resolution of the council and will be conditioned upon the
faithful observance of the provisions of this Code. The bond shall be held for
the benefit of any person who may suffer damage by the improper management of
the junkyard.
(Code 1974, § 10-440)
Sec. 22-152.
Owner's responsibility. (return to ch. 22)
The owner of the
premises upon which a junkyard is located shall be equally responsible with the
operator, director or employees of the junkyard to see that the provisions of
this Code will not be violated. If the provisions of this Code are violated, he
shall be equally liable with the operator, director or employee for the
violation of the provisions in this article.
(Code 1974, § 10-441)
The city police, health
officials and the council shall have the power and authority to inspect and
examine the premises on which a junkyard is located provided the inspection is
at a reasonable time. Upon a finding that the owner, operator, director or
employee has allowed a health or safety hazard to develop, the council shall
give written notice to the owner to remove the health hazard within 30 days.
(Code 1974, § 10-442)
Any junkyard that
becomes a danger to the public health, or is not operated in the manner
provided in this article, shall be deemed to be a public nuisance after a
30-day period of grace. The council shall then request the city attorney to
prosecute the owner, operator, director or employee of the nuisance for
violation of the provisions of this article.
(Code 1974, § 10-443)
State law references:
Authority to define and
abate nuisances, R.R.S. 1943, § 18-132.
Any person who shall be
engaged in the junk business shall keep a book which shall be legibly written
in ink at the time of any purchase of goods or articles at the time they were
received and the name, residence and description of the person doing the
selling. The book, as well as the article purchased, shall be at all reasonable
times subject to the inspection of the council or any member of the city
police.
(Code 1974, § 10-444)
Any person who owns,
operates, directs or is employed by a junkyard shall make a diligent and
continuous effort to exterminate all rats, mice and other harmful rodents
frequenting the junkyard.
(Code 1974, §
10-445)
