Something Smells Sour: The Nebraska Supreme Court Misunderstands Occupation Taxes and Upholds a Rotten Restaurant Tax in Anthony, Inc. V. City of Omaha

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Authors
Wendy Marie Brown
Issue Date
2013
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Journal Article
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FIRST PARAGRAPH(S)|Occupation taxes have been defined as taxes imposed on companies for allowing them to conduct their business in a particular state. Additionally, occupation taxes might be used to reimburse a municipality for a business's use of city services and facilities. But most generally, an occupation tax is considered a tax on the opportunity of doing business. In Anthony, Inc. v. City of Omaha, the Nebraska Supreme Court illustrated a continuation of Nebraska's long history of approving occupation taxes. Yet only in this recent opinion did the Nebraska court define what an occupation tax and it did so by borrowing definitions from other jurisdictions...
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46 Creighton L. Rev. 259(2012-2013)
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Creighton University School of Law
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