General Business Occupation Tax (GBOT)

Online Payment of General Business Occupation Tax

The monthly remittance form and payment for the GBOT can be submitted online.

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

GBOT Information

On March 3, 2020, the La Vista City Council passed Ordinance No. 1387 (PDF) enacting a new general business occupation tax ("GBOT") in Enhanced Employment Area 1 ("EEA 1") for the purpose of paying expenses of redevelopment projects within EEA 1.  

Starting April 1, 2020, businesses within EEA 1 that are engaged in retail sales and entertainment sales are 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.