(A) The term for which a license shall run shall be from the date of filing the application and paying the license free to and including December 31 of the calendar year in which application for the license is made.
(B) The license fee for any person, partnership, limited liability company, or corporation selling at retail shall be $10.
(C) Any person, partnership, limited liability company, or corporation selling annually in the aggregate more than 150,000 cigars, electronic nicotine delivery systems and packages of tobacco in any form, at wholesale, shall pay a license fee of $100, and if such combined annual sales amount to less than 150,000 cigars, packages of cigarettes, electronic nicotine delivery systems and packages of tobacco, the annual license fee shall be $15. No wholesaler's license shall be issued in any year on a less basis than $100 per annum unless the applicant is a partnership, by a member of the firm, or if a limited liability company, by a member or manager of the company, or if a corporation, by an officer or manager thereof, that in the past such wholesaler's combined sales of cigars, packages of cigarettes, electronic nicotine delivery systems and packages of tobacco in every form have not exceeded in the aggregate 150,000 annually and that such sales will not exceed such aggregate amount for the current year for which the license is to issue. Any person swearing falsely in such affidavit shall be guilty of an offense, and such wholesaler's license shall be revoked until the full license fee is paid.
(D) If application for license is made after July 1 of any calendar year, the fee shall be one-half of the fee provided in this section.
(Ord. 1012, passed 2-10-2015; Ord. 1099, passed 1-14-2020) Penalty, see §
10.99
Statutory reference:
License terms, see Neb. RS 28-1423