Chapter 53 — LIQUORS
325 sections in this chapter.
Neb. Rev. Stat. § 53-135.01 Retail licenses; bottle club licenses; renewal; notice.
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The city, village, or county clerk shall cause to be published in a legal newspaper in or of general circulation in such city, village, or county, one time between January 10 and January 30 of each year, individual notice of the right of automatic renewal of each retail liquor an…
Neb. Rev. Stat. § 53-135.02 Licenses; renewal; no vested right.
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Any licensee may renew his, her, or its license at the expiration thereof in the manner set forth in section 53-135 if the licensee is then qualified to receive a license and the premises for which such renewal license is sought are the same premises licensed under the license to…
Neb. Rev. Stat. § 53-136 Cigar shops; legislative findings; legislative intent.
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(1) The Legislature finds that allowing smoking in cigar shops as a limited exception to the Nebraska Clean Indoor Air Act does not interfere with the original intent that the general public and employees not be unwillingly subjected to second-hand smoke. This exception poses a d…
Neb. Rev. Stat. § 53-137 Cigar shop license; prohibited acts; sign required; waiver signed by employee; form.
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(1) The holder of a cigar shop license shall not allow a person under twenty-one years of age to smoke or purchase any product in the cigar shop. (2) The licensee shall post a sign on all entrances to the cigar shop, on the outside of each door, in a conspicuous location slightly…
Neb. Rev. Stat. § 53-138 Pedal-pub vehicle license; activities authorized; licensee; duties.
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(1) The commission may issue a license to a person to operate a pedal-pub vehicle in this state. Each pedal-pub vehicle license shall expire on April 30 of each year. Each license shall be good throughout this state as a state license. Only one license shall be required for all p…
Neb. Rev. Stat. § 53-138.01 Licenses; disposition of fees.
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The State Treasurer shall credit three hundred ninety-five dollars of each four-hundred-dollar application fee and forty dollars of each forty-five-dollar application fee and each renewal fee to the General Fund and the remaining five dollars to the Nebraska Liquor Control Commis…
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Neb. Rev. Stat. § 53-138.03 Nonprofit corporations; license; required.
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A nonprofit corporation shall not engage in the sale of alcoholic liquor without first having obtained a license required by the Nebraska Liquor Control Act.
Neb. Rev. Stat. § 53-139 Retail licenses to restaurants and clubs; conditions.
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No person shall receive a retail license to sell alcoholic liquor upon any premises used as a restaurant or as a club unless such premises or plan of operation strictly complies with sections 53-103.09 and 53-103.30.
Transferred to section 53-117.07.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75; Laws 1991, LB 586, § 4.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 848, § 25.
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[Repealed or reserved.]
Transferred to section 53-131.01.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 848, § 25.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Transferred to section 53-160.02.
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[Repealed or reserved.]
Transferred to section 53-116.01.
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[Repealed or reserved.]
Transferred to section 53-134.03.
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[Repealed or reserved.]
Neb. Rev. Stat. § 53-148 Licenses; display.
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Every licensee shall cause his license or licenses to be framed and hung in plain view in a conspicuous place on the licensed premises.
Neb. Rev. Stat. § 53-148.01 Retail or bottle club licensee; warning sign; commission; duties.
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Any retail or bottle club licensee shall post in a conspicuous place a sign which clearly reads as follows: Warning: Drinking alcoholic beverages during pregnancy can cause birth defects. The commission shall prescribe the form of such warning sign and shall make such warning sig…
Neb. Rev. Stat. § 53-149 Licenses; term; sale of premises; temporary operating permit; false information; penalty; license not assignable or inheritable; exception; effect of death or bankruptcy of licensee.
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(1) A license shall be purely a personal privilege, good for not to exceed one year after issuance unless sooner revoked as provided in the Nebraska Liquor Control Act, and shall not constitute property, nor shall it be subject to attachment, garnishment, or execution, nor shall …
Transferred to section 53-135.02.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Transferred to section 53-164.02.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 344, § 75.
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[Repealed or reserved.]
Transferred to section 53-130.01.
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[Repealed or reserved.]
Neb. Rev. Stat. § 53-160 Tax on manufacturer and wholesaler; amount; exemption; duties of commission.
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(1) For the purpose of raising revenue, a tax is imposed upon the privilege of engaging in business as a manufacturer or a wholesaler at a rate of thirty-one cents per gallon on all beer; ninety-five cents per gallon for wine, except for wines produced and released from bond in f…
Neb. Rev. Stat. § 53-160.01 Tax on manufacturer and wholesaler; instrumentality of armed forces of United States; resale; exemption.
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No excise taxes of this state, direct or indirect, shall be imposed upon the sale, use, delivery, or storage of articles of merchandise to any instrumentality of the armed forces of the United States engaged in resale activities, except those state excise taxes which may be speci…
Neb. Rev. Stat. § 53-160.02 Near beer; regulation.
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The manufacture, distribution, sale, and purchase of near beer shall be subject to all provisions of the Nebraska Liquor Control Act, except taxation provisions, to which the manufacture, distribution, sale, and purchase of beer are subject.
Neb. Rev. Stat. § 53-160.03 Beer-related crop; tax credit; calculation; application; contents; approval; notice.
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(1) The Legislature finds that encouraging manufacturers of beer to use beer-related crops grown in this state in their manufacturing operations stimulates the creation of jobs and investments in small communities in this state, encourages the use of lands upon which beer-related…
Neb. Rev. Stat. § 53-160.04 Ready-to-drink cocktails; tax on manufacturer or wholesaler; amount; exemption; duties of commission.
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(1) Notwithstanding any other provision of the Nebraska Liquor Control Act, for the purpose of raising revenue, a tax is imposed upon the privilege of engaging in business as a manufacturer or a wholesaler of ready-to-drink cocktails at a rate of ninety-five cents per gallon. The…
Repealed. Laws 1981, LB 497, § 1.
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[Repealed or reserved.]
Repealed. Laws 1981, LB 497, § 1.
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[Repealed or reserved.]
Repealed. Laws 1981, LB 497, § 1.
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[Repealed or reserved.]
Transferred to section 53-178.01.
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[Repealed or reserved.]
Repealed. Laws 1989, LB 1, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 53-161 Beer; credit for tax paid; when allowed.
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The commission shall allow credit to any wholesaler for tax paid under section 53-160 (1) for beer shipped out of this state for sale and consumption outside of the state or (2) for beer returned to the manufacturer for credit, substitution, or replacement, and such credit shall …
Neb. Rev. Stat. § 53-162 Alcoholic liquor shipped from another state; tax imposed.
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For the purpose of raising revenue, a tax is imposed upon persons holding a shipping license issued pursuant to subsection (5) or (6) of section 53-123.15 who ship alcoholic liquor to individuals pursuant to section 53-192 and for which the required taxes in the state of purchase…
Repealed. Laws 1963, c. 311, § 7.
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[Repealed or reserved.]
Neb. Rev. Stat. § 53-163 Commission; rounding of amounts on returns or reports; authorized.
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When the commission finds that the administration of the state alcohol excise tax laws might be more efficiently and economically conducted, the commission may require or allow for rounding of all amounts on returns or reports, including amounts of tax. Amounts shall be rounded t…
Repealed. Laws 1963, c. 311, § 7.
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[Repealed or reserved.]
Neb. Rev. Stat. § 53-164.01 Alcoholic liquor; tax; payment; report; penalty; bond; sale to instrumentality of armed forces; credit for tax paid.
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Payment of the tax provided for in section 53-160 on alcoholic liquor shall be paid by the manufacturer or wholesaler as follows: (1)(a) All manufacturers or wholesalers, except farm winery producers, whether inside or outside this state shall, on or before the twenty-fifth day o…
Neb. Rev. Stat. § 53-164.02 Evasion of liquor tax; acts forbidden; violations; penalty.
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It shall be unlawful for any person to evade or attempt to evade the payment of tax on any alcoholic liquor in any manner whatever, and upon conviction thereof, in addition to the penalty prescribed for the violation of the Nebraska Liquor Control Act, such person shall forfeit a…
Neb. Rev. Stat. § 53-165 Manufacturer and wholesaler; monthly report to commission of manufacture and sale; manufacturer or shipper; certification; record keeping.
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(1) Every manufacturer and wholesaler shall, between the first and fifteenth day of each calendar month, make return to the commission of all alcoholic liquor manufactured and sold by such manufacturer or wholesaler in the course of such business during the preceding calendar mon…
Neb. Rev. Stat. § 53-165.01 Primary source of supply in the United States; report by licensed manufacturer, licensed wholesaler, or holder of a shipping license; primary source of supply; duties; fee.
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(1)(a) Except as provided in subsection (4) of this section, beginning July 1, 2024, prior to the sale or shipment of any alcoholic liquor into the State of Nebraska, each licensed manufacturer, licensed wholesaler, or holder of a shipping license shall submit to the commission, …