Waste Connections of Nebraska, Inc. v. City of Lincoln

NATURE OF CASE

Waste Connections of Nebraska, Inc. (Waste Connections), and Butler County Landfill, Inc. (collectively the appellants), sought declaratory judgment and injunctive relief and challenged the constitutionality of an occupation tax. imposed by the City of Lincoln on licensed haulers of solid waste. The district court denied the appellants’ motion for injunction. Thereafter, the appellants filed an amended verified petition, which set forth an additional allegation that the city had judicially admitted that the occupation tax did not apply to the appellants under an exception to the…