07/26/2011 Ordinances 9308ORDINANCE NO. 9308
WHEREAS, the City of Grand Island finds it necessary to amend Grand Island City Code
§23 -21, its telephone occupation tax, to reflect modern technological advances and reality, and
WHEREAS, the City of Grand Island finds it necessary to amend Grand Island City Code
Chapter 23, Occupation Taxes, to reflect the additional costs of City services necessitated by the
increased use of cellular telephones,
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF GRAND
ISLAND, NEBRASKA:
I. That Grand Island City Code §23 -21 be amended to read as follows:
Article III. Telephone Companies
§23 -21. Occupation Tax; Exemption
All telephone companies doing business in the City and providing fixed location or landline
telephone service are required to pay an occupation tax to the City in an amount equal to three
percent of the gross receipts from the legally established basic monthly charges collected for
local exchange telephone service and intrastate message toll telephone service to subscribers in
the City. There shall be exempted from the provisions of this article all receipts for telephone
service to the United States government or any of its departments and all receipts from the State
of Nebraska or any of its departments and no part or portion of the tax provided for in this article
shall be levied upon or assessed against or taken from the United States government, the
government of the State of Nebraska, or any of either of their departments.
II. That Grand Island City Code, Article VIII, §23 -80 be enacted to read as follows:
Article VIII. Cellular or Wireless Telephone or Communications Companies
§23 -80. Occupation Tax; Exemption
All telephone or communications companies doing business in the City and providing two
way cellular, wireless, mobile, and /or radio telephone or communications service are required to
pay an occupation tax to the City in an amount equal to six percent of the gross receipts from the
legally established basic monthly charges collected for local and intrastate telephone or
communications services to subscribers within the City. There shall be excepted from the
provisions of this article all receipts for cellular, wireless, mobile, and /or radio telephone or
communications service to the United States government or any of its departments and all
receipts from the State of Nebraska or any of its departments and no part or portion of the tax
provided for in this article shall be levied upon or assessed against or taken from the United
States government, the government of the State of Nebraska, or any of either of their
departments.
III. Any ordinances or parts of ordinances in conflict are hereby repealed.
IV. This ordinance shall be in full force and will take effect from and after its passage and
publication on October 1, 2011.
Enacted: July 26, 2011.
Jay Vavricek, Mayor
ATTEST:
RaNae Edwards, City Clerk
Ordinance No. 9308 was referred to the August 9, 2011 City Council meeting
on July 26, 2011.
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