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
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.
- Retail Sales Business Remittance Form (PDF)
- Event Business Remittance Form (PDF)
- Map of Enhanced Employment Area 1 (PDF)
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.
- How is the GBOT calculated?
- Does the GBOT apply to restaurants and drinking places within Enhanced Employment Area 1 (EEA 1)?
- What is the tax rate?
- How often is the tax due?
- What is the administration allowance?
- How is the tax to be remitted to the City?
- My business’s gross receipts for retail sales and/or entertainment sales was $0 for this month, do I still have to complete a remittance form?
- Can I pay the GBOT online?
- Where can I find additional remittance forms?
- Who can I contact if I still have questions?