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 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.
Applicable businesses will be required to manually or electronically remit the tax monthly. The following questions and answers are provided for general informational purposes. Actual requirements of the tax will be governed by provisions approved by the Mayor and City Council from time to time.
View the remittance form (PDF).
View the occupation tax administrative provisions (PDF) which also includes penalties for not remitting taxes to the City.
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
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
Businesses that provide food and beverages are a vital component of the City’s overall economy. The City is recommending this strategy to equally share the cost burden with non-residents, who also utilize services and infrastructure.
The City is limited to a total collection of $700,000 per year.
The Restaurants and Drinking Places Occupation Tax would apply to places such as café, bakeries, coffee shops, food trucks, caterers and restaurants or drinking places in grocery or convenience stores and it would apply to both alcoholic and non-alcoholic beverages.
For more information, contact the City Clerk’s Office at 402-331-4343.