{"data":{"id":"us-ne/neb.-rev.-stat.-18-2204","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 18-2204","heading":"Annual occupation tax; levy; when due.","body":"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.","path":["Chapter 18 - CITIES AND VILLAGES; LAWS APPLICABLE TO ALL"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=18-2204","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-10-18T05:54:51Z","sha256":"7b94128eee436d50c3a9ca3713e6a38e2122634f1f6fb23e89c4d9ce10d1829d","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-18-2203","next":"us-ne/neb.-rev.-stat.-18-2205"},"notice":"GroundRules: Original legal text. Not legal advice."}