§ 10-905 TOBACCO: LICENSE TERM; FEES.
   (A)   The term for which a license shall run shall be from the date of filing the application and paying the license fee 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 ten dollars ($10.00).
   (C)   Any person, partnership, limited liability company, or corporation selling annually in the aggregate more than one hundred fifty thousand (150,000) cigars, packages of cigarettes, electronic nicotine delivery system, and packages of tobacco in any form, at wholesale, shall pay a license fee of one hundred dollars ($100.00), and if such combined annual sales amount to less than one hundred fifty thousand (150,000) cigars, packages of cigarettes, electronic nicotine delivery system, and packages of tobacco, the annual license fee shall be fifteen dollars ($15.00). No wholesaler's license shall be issued in any year on a less basis than one hundred dollars ($100.00) per annum unless the applicant shall file with the application a statement duly sworn to by himself or herself, or if 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 system, and packages of tobacco in every form have not exceeded in the aggregate one hundred fifty thousand (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 ½ of the fee provided in this section.
(Ref. 28-1423 RS Neb.) (As Amended by Ord. Nos. 895, 7/21/15; 1041, 7/21/20)