59-1403 License; tax; Secretary of State; rules and regulations; adopt and publish. - Nebraska Statutes

59-1403. License; tax; Secretary of State; rules and regulations; adopt and publish.From and after August 10, 1945, there is hereby levied and there shall be collected a tax for the act or privilege of selling, licensing or otherwise disposing in this state of performing rights in any musical composition, which has been copyrighted under the laws of the United States, in an amount equal to three percent of the gross receipts of all such sales, licenses or other dispositions of performing rights in this state payable to the Secretary of State on or before March 15, 1946, with respect to all such gross receipts for the portion of the calendar year 1945 from August 10, 1945, and annually thereafter, on or before March 15 of each succeeding year with respect to the gross receipts of the preceding calendar year. At the time of paying the said tax the Secretary of State shall issue a receipt therefor in duplicate, one of which shall be given to the taxpayer and one filed with the State Treasurer at the time the tax collected is paid by the Secretary of State to the state treasury. The Secretary of State shall adopt and publish rules and regulations not in conflict herewith, as well as a form of return and any other forms necessary to carry out the provisions of this section. SourceLaws 1945, c. 139, § 3, p. 440; Laws 1947, c. 253, § 1, p. 831.