Retail Business Occupation Tax (Mall)

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What is the Retail Business Occupation Tax (Fremont Mall)?

The Retail Business Occupation Tax (Fremont Mall) is a local tax imposed exclusively on General Retail businesses operating within Fremont Mall. This tax helps fund the Fremont Mall Redevelopment Project in the Enhanced Employment Act Area on property described as Lots 5 and 6, Rodamar Addition Replat 2 and Lots 1 and 2, Rodamar Replat 2, also known as the Fremont Mall.

Who is Required to Pay This Tax?

Only General retail businesses located within Fremont Mall are subject to this tax. This includes:

  • Clothing and apparel stores
  • Prepared food and food sold through vending machines 
  • Electronics and appliance retailers
  • Specialty shops and boutiques
  • Membership dues/sales as well as ticket sales
  • Any other retail businesses operating within the Fremont Mall premises
  • Please refer to Ordinance 5656 for details 

Tax Rate & Collection

  • The tax is levied at 2% of all General Retail Business Transactions which the State of Nebraska is authorized to impose a tax as allowed by the Nebraska Location Option Revenue Act.  
  •  Businesses are responsible for collecting and remitting the tax in accordance with City regulations.

When and How to Pay

  • Filing Frequency: Tax returns and payments are due by 4:30pm on or before the 25th day of the month following the month in which the tax was collected
  • Payment Method: Businesses must file and remit payments through to Finance/Accounting 3rd Floor, 400 E Military Ave, Fremont, NE 68025
  • A tax return must be filed even if no tax is due for the reporting period.
  • Failure to file and pay on time will result in penalties and interest as outlined above.
  • Due Date: Payments are due by 4:30pm on or before the 25th day of the month following the month in which the tax was collected
    • If the 25th falls on a weekend or holiday, the due date is the next business day

Since this tax applies only to businesses within Fremont Mall, there are no additional exemptions outside of those specified in city regulations. However, businesses should review the full ordinance for any special provisions that may apply.

Penalties for Late Payments

Failure to file or pay the required tax on time may result in:

  • A 1% penalty on the unpaid amount
  • Accrued interest on overdue taxes of 10% per month, or a fraction thereof from the date when due. Interest may be compounded quarterly. 
  • Potential suspension of business operations for continued non-compliance

Need More Information?

For questions or assistance with filing, contact: Jennifer Nabb at Jennifer.Nabb@fremontne.gov or 402-727-2626.


Staff Directory

  1. Jennifer Nabb

    Director of Finance
    Email Finance Director
    Phone: 402.727.2626

Forms

Tax Return Forms (Mall)

  1. Retail Business Occupation Tax (Fremont Mall) Form 2025 (PDF)
  2. Retail Business Occupation Tax (Fremont Mall) Form 2025 Espanol (PDF)