Restaurants & Drinking Places Occupation Tax

Online Payment of Restaurants & Drinking Places Occupation Tax

Remittance forms and occupation tax payments can be completed online in two ways:

The following convenience fees will apply for each transaction:

  • Credit Cards, Debit Cards, Digital Wallet – 2.5% + $0.30
  • E-Checks – $1.50 for transactions up to $60,000

Restaurants and Drinking Places Occupation Tax to Provide Revenue for Management of Growth

As a dynamic, evolving community, La Vista has been rapidly growing for the last two decades. With that growth comes challenges associated with the demand for community resources, public infrastructure, and additional staff.

To ensure adequate, sustainable resources for the future, on September 3, 2019, the La Vista City Council passed Ordinance 1365 (PDF) enacting a new restaurant and drinking place occupation tax.

Businesses that provide food and beverages are a vital component of the City’s overall economy. The City recommended this strategy to equally share the cost burden with non-residents, who also utilize services and infrastructure.

Monthly or Quarterly Remittance

The Restaurants and Drinking Places Occupation Tax applies to places such as cafés, bakeries, coffee shops, food trucks, caterers and restaurants or drinking places in grocery or convenience stores, and it applies to both alcoholic and non-alcoholic beverages.

Applicable businesses are required to manually or electronically remit the tax monthly.  

Starting in April 2020, businesses may opt to file the tax quarterly by completing the Election to File Quarterly Form (PDF) and submitting it to the City Clerk’s Department. Upon approval, quarterly remittances are due in January, April, July, and October for the previous quarter. 

The monthly remittance form (PDF) and quarterly remittance form (PDF) are available for printing.

View the occupation tax administrative provisions (PDF) which also include penalties for not remitting taxes to the City.

Sample Calculation of Tax

Following is an example of occupation and sales taxes owed if a restaurant or drinking place decides to recover the amount of the occupation tax it owes by itemizing it on customer bills.

                                                  Meal and Beverage Cost:             $100.00

1.5% Occupation Tax (1.5%)          +   1.50 (a)

Total cost of the meal                  $101.50 

                                7.5% Sales Tax                              +   7.61 (b)

Total cost to the customer          $109.11

 

Amount Remitted to the State of Nebraska                     $ 7.61 (b)

 Calculation of Amount Sent to City                                           

                                1.5% Occupation Tax                      $ 1.50 (a)

                                Less Administration Allowance of 2%               -    .03

Amount Remitted to the City of La Vista                       $   1.47

See for example https://revenue.nebraska.gov/government/occupation-taxes

The City is limited to a total collection of $700,000 per year.

For more information, contact the City Clerk’s Department at 402-331-4343.