(A) At the time application is made to the commission for a license of any type, the applicant shall pay the fee provided in Neb. RS 53-124.01 and, if the applicant is an individual, provide the applicant’s social security number. The commission shall issue the types of licenses described in this section.
(B) There shall be an airline license, a boat license, a special party bus license, a pedal-pub vehicle license and a railroad license. The commission shall charge $1 for each duplicate of an airline license, a special party bus license, a pedal-pub vehicle license or a railroad license.
(C) (1) There shall be a manufacturer’s license for alcohol and spirits, for beer and for wine. The annual fee for a manufacturer’s license for beer shall be based on the barrel daily capacity as follows:
(a) One to 100 barrel daily capacity, or any part thereof, tier one;
(b) One hundred to 150 barrel daily capacity, tier two;
(c) One hundred and fifty to 200 barrel daily capacity, tier three;
(d) Two hundred to 300 barrel daily capacity, tier four;
(e) Three hundred to 400 barrel daily capacity, tier five;
(f) Four hundred to 500 barrel daily capacity, tier six;
(g) Five hundred barrel daily capacity, or more, tier seven.
(2) For purposes of this division (C)(2), DAILY CAPACITY means the average daily barrel production for the previous 12 months of manufacturing operation. If no such basis for comparison exists, the manufacturing licensee shall pay in advance for the first year’s operation a fee of $500.
(D) There shall be five classes of nonbeverage users’ licenses: Class 1, Class 2, Class 3, Class 4 and Class 5.
(E) In lieu of a manufacturer’s, a retailer’s or a wholesaler’s license, there shall be a license to operate issued for a craft brewery, a farm winery or a microdistillery.
(F) (1) There shall be six classes of retail licenses:
(a) Class A: Beer only, for consumption on the premises;
(b) Class B: Beer only, for consumption off the premises, sales in the original packages only;
(c) Class C: Alcoholic liquor, for consumption on the premises and off the premises, sales in original packages only except as provided in Neb. RS 53-123.04(4). If a Class C license is held by a nonprofit corporation, it shall be restricted to consumption on the premises only. A Class C license may have a sampling designation restricting consumption on the premises to sampling, but such designation shall not affect sales for consumption off the premises under such license;
(d) Class D: Alcoholic liquor, including beer, for consumption off the premises, sales in the original packages only, except as provided in division (F)(1)(f) below and Neb. RS 53-123.04(2);
(e) Class I: Alcoholic liquor, for consumption on the premises except as provided in Neb. RS 53-123.04(5); and
(f) Class J: Alcoholic liquor, including beer, for consumption off the premises, sales in the original packages only, for a retail licensee whose annual gross revenue from the sale of alcohol does not exceed 20% of the licensee’s total annual gross revenue from all retail sales.
(2) All applicable license fees shall be paid by the applicant or licensee directly to the City or Village Treasurer in the case of premises located inside the corporate limits of a city or village and directly to the County Treasurer in the case of premises located outside the corporate limits of a city or village.
(G) There shall be four types of shipping licenses as described in Neb. RS 53-123.15: manufacturers, vintage wines, manufacture direct sales and retail direct sales.
(H) There shall be two types of wholesale licenses: alcoholic liquor and beer only. The annual fee shall be paid for the first and each additional wholesale place of business operated in this state by the same licensee and wholesaling the same product.
(I) There shall be a bottle club license. All applicable license fees shall be paid by the applicant or licensee directly to the City or Village Treasurer in the case of premises located inside the corporate limits of a city or village and directly to the county treasurer in the case of premises located outside the corporate limits of a city or village.
(J) The license year, unless otherwise provided in the Nebraska Liquor Control Act, shall commence on May 1 of each year and shall end on the following April 30, except that the license year for a Class C license shall commence on November 1 of each year and shall end on the following October 31. During the license year, no license shall be issued for a sum less than the amount of the annual license fee as fixed in Neb. RS 53-124.01, regardless of the time when the application for such license has been made, except that:
(1) When there is a purchase of an existing licensed business and a new license of the same class is issued; or
(2) Upon the issuance of a new license for a location which has not been previously licensed, the license fee and occupation taxes shall be prorated on a quarterly basis as of the date of issuance.
(Neb. RS 53-124) (Prior Code, § 10-403)