Blue Hill, NE Local Taxes & Fees: Business Tax Classification (2026)

Section 5-601 of the Blue Hill Municipal Code, adopted by Ordinance No. 713 on January 14, 2020, is the city's occupation-tax provision. Subsection A levies occupation taxes on certain businesses conducted in the city for revenue purposes, with the specific taxes set from time to time by the City Council and kept on file in the office of the city clerk rather than fixed permanently in the ordinance text; a business owner has to check the clerk's schedule to learn its classification and rate. Subsection B addresses the liquor occupation tax specifically: it must be paid to the city treasurer, for the benefit of the general fund, immediately after the Nebraska Liquor Control Act license for that business is finally issued.

Subsection C requires the treasurer to issue a dated receipt naming the payer and purpose, and if the treasurer cannot collect a tax when due, the treasurer must report that to the city attorney, who then pursues a civil suit in the city's name to collect the amount, a remedy the code says is cumulative and not exclusive of other collection rights. Because the tax schedule itself lives in a council resolution on file with the clerk rather than in the codified chapter, Section 5-601 establishes the city's authority and collection mechanism rather than a printed rate table.