Food & Beverage Occupation Tax

The original food tax was approved by the Grand Island City Council on September 9, 2008 with ordinance No. 9189. The ordinance was to impose an occupation tax on prepared food and beverages. The ordinance imposes a 1.5% occupation on all prepared food and beverages effective December 1, 2008.

A revision of the tax was approved by voters on May 10, 2016. Grand Island City Council approved ordinance No. 9588 on May 24, 2016 with the new updates to the occupation tax. Effective July 1, 2016 the revised tax will now include alcohol sales and have a new due date to the finance department. For a complete list of changes refer to the ordinance link above.

Food & Beverage Occupation Tax Forms                                     

Instructions for Food & Beverage Occupation Tax

Remittance Form Effective July 1, 2016

Additional Information

Nebraska Department of Revenue Information Guide for Prepared Food and Beverage Service  

Food & Beverage Tax Analysis

For additional questions regarding the Food & Beverage Occupation Tax please email our team or call (308) 385-5428.