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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1151
Introduced by Clouse, 37.
Read first time January 20, 2026
Committee: General Affairs
A BILL FOR AN ACT relating to the Nebraska Liquor Control Act; to amend1
sections 53-116.02, 53-117.07, 53-123, 53-124.16, 53-131, 53-133,2
53-134.03, 53-164.01, and 53-1,115, Reissue Revised Statutes of3
Nebraska, sections 53-103, 53-103.51, 53-124.11, 53-124.12, 53-132,4
53-169, and 53-171, Revised Statutes Cumulative Supplement, 2024,5
and sections 53-101, 53-123.01, 53-123.15, 53-123.17, 53-124,6
53-124.01, 53-129, and 53-134, Revised Statutes Supplement, 2025; to7
define a term; to provide for a regional craft brewery license; to8
change provisions relating to the issuance and revocation of9
licenses, fees, taxes, and operational requirements under the act;10
to provide powers and duties to the Nebraska Liquor Control11
Commission; to harmonize provisions; and to repeal the original12
sections. 13
Be it enacted by the people of the State of Nebraska,14
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Section 1. Section 53-101, Revised Statutes Supplement, 2025, is1
amended to read: 2
53-101 Sections 53-101 to 53-1,122 and sections 3 to 4 of this act3
shall be known and may be cited as the Nebraska Liquor Control Act.4
Sec. 2. Section 53-103, Revised Statutes Cumulative Supplement,5
2024, is amended to read: 6
53-103 For purposes of the Nebraska Liquor Control Act, the7
definitions found in sections 53-103.01 to 53-103.52 and section 3 of8
this act apply. 9
Sec. 3. Regional craft brewery means a craft brewery that produces10
between twenty thousand and two hundred thousand barrels of beer a year.11
Sec. 4. (1) Any person who operates a regional craft brewery shall12
obtain a license pursuant to the Nebraska Liquor Control Act. A license13
to operate a regional craft brewery shall permit the production of14
aggregate from all physical locations comprising the licensed premises. A15
regional craft brewery may also sell to beer wholesalers for sale and16
distribution to licensed retailers. A regional craft brewery license17
issued pursuant to this section shall be the only license required by the18
Nebraska Liquor Control Act for the manufacture and retail sale of beer19
for consumption on or off the licensed premises, except that the sale of20
any beer other than beer manufactured by the regional craft brewery21
licensee, wine, or alcoholic liquor by the drink for consumption on the22
licensed premises shall require the appropriate retail license. The23
holder of a regional craft brewery license shall have the right to obtain24
a retail license at such licensed premises or at any microbrewery or25
brewpub operated by such regional craft brewery. Any license held by the26
operator of a craft brewery shall be subject to the act.27
(2) A holder of a regional craft brewery license may obtain an28
annual catering license pursuant to section 53-124.12, a special29
designated license pursuant to section 53-124.11, an entertainment30
district license pursuant to section 53-123.17, or a promotional farmers31
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market special designated license pursuant to section 53-124.16.1
(3) For purposes of this section, licensed premises may include up2
to eight separate physical locations. 3
(4) A holder of a regional craft brewery license may store and4
warehouse tax-paid products produced on such licensee's licensed premises5
in a designated, secure, offsite storage facility if the holder of the6
regional craft brewery license receives authorization from the commission7
and notifies the commission of the location of the storage facility and8
maintains, at the regional craft brewery and at the storage facility, a9
separate perpetual inventory of the product stored at the storage10
facility. Consumption of alcoholic liquor at the storage facility is11
strictly prohibited. 12
(5) The commission may adopt and promulgate rules and regulations13
pertaining to the licensure and rights of regional craft breweries.14
Sec. 5. Section 53-103.51, Revised Statutes Cumulative Supplement,15
2024, is amended to read: 16
53-103.51 (1) Primary source of supply in the United States means:17
(a) The manufacturer, producer, or owner of any alcoholic liquor at18
the time it becomes a marketable product in the United States;19
(b) The bottler of any alcoholic liquor in the United States;20
(c) The exclusive agent within the United States or any of the21
states of any manufacturer, producer, owner, or bottler of any alcoholic22
liquor outside the United States; or 23
(d) A licensed Nebraska craft brewery, regional craft brewery, farm24
winery, microdistillery, or manufacturer. 25
(2) To be the primary source of supply in the United States, the26
licensee causing such alcoholic liquor to be imported into Nebraska must27
be the first source, such as the manufacturer or the source closest to28
the manufacturer, in the channel of commerce from which the product can29
be secured by Nebraska licensed wholesalers. 30
Sec. 6. Section 53-116.02, Reissue Revised Statutes of Nebraska, is31
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amended to read: 1
53-116.02 Whenever any retail licensee, bottle club licensee, craft2
brewery licensee, regional craft brewery licensee, or microdistillery3
licensee has been convicted by any court of a violation of the Nebraska4
Liquor Control Act, the licensee may, in addition to the penalties for5
such offense, incur a forfeiture of the license and all money that had6
been paid for the license. The local governing body may conditionally7
revoke the license subject to a final order of the commission, or the8
commission may revoke the license in an original proceeding brought9
before it for that purpose. 10
Sec. 7. Section 53-117.07, Reissue Revised Statutes of Nebraska, is11
amended to read: 12
53-117.07 All proceedings for the suspension, cancellation, or13
revocation of licenses of manufacturers, wholesalers, nonbeverage users,14
craft breweries, regional craft breweries, microdistilleries, railroads,15
airlines, shippers, boats, special party buses, and pedal-pub vehicles16
shall be before the commission, and the proceedings shall be in17
accordance with rules and regulations adopted and promulgated by it not18
inconsistent with law. No such license shall be so suspended, canceled,19
or revoked except after a hearing by the commission with reasonable20
notice to the licensee and opportunity to appear and defend.21
Sec. 8. Section 53-123, Reissue Revised Statutes of Nebraska, is22
amended to read: 23
53-123 Licenses issued by the commission shall be of the following24
types: (1) Manufacturer's license; (2) alcoholic liquor wholesale25
license, except beer; (3) beer wholesale license; (4) retail license; (5)26
railroad license; (6) airline license; (7) boat license; (8) nonbeverage27
user's license; (9) farm winery license; (10) craft brewery license; (11)28
shipping license; (12) special designated license; (13) catering license;29
(14) microdistillery license; (15) entertainment district license; (16)30
pedal-pub vehicle license; (17) bottle club license; (18) special party31
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bus license; and (19) promotional farmers market special designated1
license; and (20) regional craft brewery license. 2
Sec. 9. Section 53-123.01, Revised Statutes Supplement, 2025, is3
amended to read: 4
53-123.01 (1) A manufacturer's license shall allow the manufacture,5
storage, and sale of alcoholic liquor to wholesale licensees in this6
state and to such persons outside the state as may be permitted by law,7
except that nothing in the Nebraska Liquor Control Act shall prohibit a8
manufacturer of beer from distributing tax-paid samples of beer at the9
premises of a licensed manufacturer for consumption on the premises. A10
manufacturer's license issued pursuant to this section shall be the only11
license required by the Nebraska Liquor Control Act for the manufacture12
and retail sale of beer manufactured on the licensed premises for13
consumption on the licensed premises. 14
(2)(a) A licensee who or which first obtains a craft brewery license15
pursuant to section 53-123.14, holds such license for not less than three16
years, and operates a brewpub or microbrewery on the licensed premises of17
such craft brewery license shall obtain , a manufacturer's license when18
the manufacture of beer on the licensed premises exceeds twenty thousand19
barrels per year, either (i) a regional craft brewery license pursuant to20
section 4 of this act or (ii) a manufacturer's license . The21
manufacturer's license shall authorize the continued retail sale of beer22
for consumption on or off the premises but only to the extent the23
premises were previously licensed as a craft brewery. The sale of any24
beer other than beer manufactured by the licensee, wine, or alcoholic25
liquor for consumption on the licensed premises shall require the26
appropriate retail license. The holder of such manufacturer's license may27
continue to operate up to eight retail locations which are in operation28
at the time such manufacturer's license is issued and shall divest itself29
from retail locations in excess of eight locations. The licensee shall30
not begin operation at any new retail location even if the licensee's31
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production is reduced below twenty thousand barrels per year.1
(b) The holder of such manufacturer's license may obtain an annual2
catering license pursuant to section 53-124.12, a special designated3
license pursuant to section 53-124.11, or an entertainment district4
license pursuant to section 53-123.17. 5
(3) A holder of a manufacturer's license to manufacture spirits may6
operate a rickhouse that meets the requirements for a distilled spirit7
plant pursuant to 26 U.S.C. 5178, as such section existed on January 1,8
2024, if such manufacturer receives authorization from the commission and9
notifies the commission of the location of such rickhouse in a manner10
prescribed by the commission. 11
Sec. 10. Section 53-123.15, Revised Statutes Supplement, 2025, is12
amended to read: 13
53-123.15 (1) No person shall order or receive alcoholic liquor in14
this state which has been shipped directly to him or her from outside15
this state by any person other than a holder of a shipping license issued16
by the commission, except that a licensed wholesaler may receive not more17
than three gallons of wine in any calendar year from any person who is18
not a holder of a shipping license. 19
(2) The commission may issue a shipping license to a manufacturer.20
Such license shall allow the licensee to ship alcoholic liquor only to a21
licensed wholesaler. A person who receives a license pursuant to this22
subsection shall pay the fee required in sections 53-124 and 53-124.0123
for a manufacturer's shipping license. Such fee shall be collected by the24
commission and be remitted to the State Treasurer for credit to the25
General Fund, except that the fee received for a shipping license issued26
to a beer manufacturer pursuant to this subsection shall be credited to27
the Nebraska Beer Industry Promotional Fund. 28
(3) The commission may issue a shipping license to any person who29
deals with vintage wines, which shipping license shall allow the licensee30
to distribute such wines to a licensed wholesaler in the state. For31
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purposes of distributing vintage wines, a licensed shipper must utilize a1
designated wholesaler if the manufacturer has a designated wholesaler.2
For purposes of this section, vintage wine shall mean a wine verified to3
be ten years of age or older and not available from a primary American4
source of supply. A person who receives a license pursuant to this5
subsection shall pay the fee required in sections 53-124 and 53-124.016
for a vintage wine dealer's shipping license. Such fee shall be collected7
by the commission and be remitted to the State Treasurer for credit to8
the General Fund. 9
(4) The commission may issue a shipping license to a wholesaler10
located outside the State of Nebraska. Such license shall allow the11
licensee to ship alcoholic liquor only to a licensed Nebraska wholesaler.12
A person who receives a license pursuant to this subsection shall pay the13
fee required in sections 53-124 and 53-124.01 for a wholesalers shipping14
license. Such fee shall be collected by the commission and be remitted to15
the State Treasurer for credit to the General Fund.16
(5) The commission may issue a shipping license to any manufacturer17
who sells and ships alcoholic liquor from another state directly to a18
consumer in this state if the manufacturer satisfies the requirements of19
subsections (8) through (10) of this section. A manufacturer who receives20
a license pursuant to this subsection shall pay the fee required in21
sections 53-124 and 53-124.01 for a manufacture direct sales shipping22
license. Such fee shall be collected by the commission and remitted to23
the State Treasurer for credit to the Winery and Grape Producers24
Promotional Fund. 25
(6) The commission may issue a shipping license to any retailer who26
is licensed within or outside Nebraska, who is authorized to sell27
alcoholic liquor at retail in the state of domicile of the retailer, and28
who is not a manufacturer if such retailer satisfies the requirements of29
subsections (8) through (10) of this section to ship alcoholic liquor30
from another state directly to a consumer in this state. A retailer who31
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receives a license pursuant to this subsection shall pay the fee required1
in sections 53-124 and 53-124.01 for a retail direct sales shipping2
license. Such fee shall be collected by the commission and remitted to3
the State Treasurer for credit to the Winery and Grape Producers4
Promotional Fund. 5
(7) The application for a shipping license under subsection (2) or6
(3) of this section shall be in such form as the commission prescribes.7
The application shall contain all provisions the commission deems proper8
and necessary to effectuate the purpose of any section of the act and the9
rules and regulations of the commission that apply to manufacturers and10
shall include, but not be limited to, provisions that the applicant, in11
consideration of the issuance of such shipping license, agrees:12
(a) To comply with and be bound by sections 53-162 and 53-164.01 in13
making and filing reports, paying taxes, penalties, and interest, and14
keeping records; 15
(b) To permit and be subject to all of the powers granted by section16
53-164.01 to the commission or its duly authorized employees or agents17
for inspection and examination of the applicant's premises and records18
and to pay the actual expenses, excluding salary, reasonably attributable19
to such inspections and examinations made by duly authorized employees of20
the commission if within the United States; and 21
(c) That if the applicant violates any of the provisions of the22
application or the license, any section of the act, or any of the rules23
and regulations of the commission that apply to manufacturers, the24
commission may suspend, cancel, or revoke such shipping license for such25
period of time as it may determine. 26
(8) The application for a shipping license under subsection (5) or27
(6) of this section shall be in such form as the commission prescribes.28
The application shall require an applicant which is a manufacturer, a29
craft brewery, a regional craft brewery, a craft distillery, or a farm30
winery to identify the brands of alcoholic liquor that the applicant is31
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requesting the authority to ship either into or within Nebraska. For all1
applicants, unless otherwise provided in this section, the application2
shall contain all provisions the commission deems proper and necessary to3
effectuate the purpose of any section of the act and the rules and4
regulations of the commission that apply to manufacturers or retailers5
and shall include, but not be limited to, provisions that the applicant,6
in consideration of the issuance of such shipping license, agrees:7
(a) To comply with and be bound by sections 53-162 and 53-164.01 in8
making and filing reports, paying taxes, penalties, and interest, and9
keeping records; 10
(b) To permit and be subject to all of the powers granted by section11
53-164.01 to the commission or its duly authorized employees or agents12
for inspection and examination of the applicant's premises and records13
and to pay the actual expenses, excluding salary, reasonably attributable14
to such inspections and examinations made by duly authorized employees of15
the commission if within the United States; 16
(c) That if the applicant violates any of the provisions of the17
application or the license, any section of the act, or any of the rules18
and regulations of the commission that apply to manufacturers or19
retailers, the commission may suspend, cancel, or revoke such shipping20
license for such period of time as it may determine;21
(d) That the applicant agrees to notify the commission of any22
violations in the state in which he or she is domiciled and any23
violations of the direct shipping laws of any other states. Failure to24
notify the commission within thirty days after such a violation may25
result in a hearing before the commission pursuant to which the license26
may be suspended, canceled, or revoked; and 27
(e) That the applicant, if a manufacturer, craft brewery, regional28
craft brewery, craft distillery, or farm winery, agrees to notify any29
wholesaler licensed in Nebraska that has been authorized to distribute30
such brands that the application has been filed for a shipping license.31
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The notice shall be in writing and in a form prescribed by the1
commission. The commission may adopt and promulgate rules and regulations2
as it reasonably deems necessary to implement this subdivision, including3
rules and regulations that permit the holder of a shipping license under4
this subdivision to amend the shipping license by, among other things,5
adding or deleting any brands of alcoholic liquor identified in the6
shipping license. 7
(9) Any manufacturer or retailer who is granted a shipping license8
under subsection (5) or (6) of this section shall: 9
(a) Only ship the brands of alcoholic liquor identified on the10
application; 11
(b) Only ship alcoholic liquor that is owned by the holder of the12
shipping license; 13
(c) Only ship alcoholic liquor that is properly registered with the14
Alcohol and Tobacco Tax and Trade Bureau of the United States Department15
of the Treasury; 16
(d) Not ship any alcoholic liquor products that the manufacturers or17
wholesalers licensed in Nebraska have voluntarily agreed not to bring18
into Nebraska at the request of the commission; 19
(e) Not ship more than nine liters of alcoholic liquor per month to20
any person in Nebraska to whom alcoholic beverages may be lawfully sold.21
All such sales and shipments shall be for personal consumption only and22
not for resale; and 23
(f) Cause the direct shipment of alcoholic liquor to be by approved24
common carrier only. The commission shall adopt and promulgate rules and25
regulations pursuant to which common carriers may apply for approval to26
provide common carriage of alcoholic liquor shipped by a holder of a27
shipping license issued pursuant to subsection (5) or (6) of this28
section. The rules and regulations shall include provisions that require29
(i) the recipient to demonstrate, upon delivery, that he or she is at30
least twenty-one years of age, (ii) the recipient to sign an electronic31
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or paper form or other acknowledgment of receipt as approved by the1
commission, and (iii) the commission-approved common carrier to submit to2
the commission such information as the commission may prescribe. The3
commission-approved common carrier shall refuse delivery when the4
proposed recipient appears to be under the age of twenty-one years and5
refuses to present valid identification. All holders of shipping licenses6
shipping alcoholic liquor pursuant to this subdivision shall affix a7
conspicuous notice in sixteen-point type or larger to the outside of each8
package of alcoholic liquor shipped within or into the State of Nebraska,9
in a conspicuous location, stating: CONTAINS ALCOHOLIC BEVERAGES;10
SIGNATURE OF PERSON AT LEAST 21 YEARS OF AGE REQUIRED FOR DELIVERY. Any11
delivery of alcoholic beverages to a minor by a common carrier shall12
constitute a violation by the common carrier. The common carrier and the13
holder of the shipping license shall be liable only for their independent14
acts. 15
(10) For purposes of sections 53-160, 77-2703, and 77-27,142, each16
shipment of alcoholic liquor by the holder of a shipping license under17
subsection (3), (5), or (6) of this section shall constitute a sale in18
Nebraska by establishing a nexus in the state. The holder of the shipping19
license shall collect all the taxes due to the State of Nebraska and any20
political subdivision and remit any excise taxes monthly to the21
commission and any sales taxes to the Department of Revenue.22
(11) By July 1, 2014, the commission shall report to the General23
Affairs Committee of the Legislature the number of shipping licenses24
issued for license years 2013-14 and 2014-15. The report shall be made25
electronically. 26
Sec. 11. Section 53-123.17, Revised Statutes Supplement, 2025, is27
amended to read: 28
53-123.17 (1) A local governing body may designate an entertainment29
district in which a commons area may be used by retail, craft brewery,30
regional craft brewery, and microdistillery licensees and holders of a31
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manufacturer's license which obtain an entertainment district license.1
The local governing body may, at any time, revoke such designation if it2
finds that the commons area threatens the health, safety, or welfare of3
the public or has become a common nuisance. The local governing body4
shall file the designation or the revocation of the designation with the5
commission. 6
(2) An entertainment district license allows the sale of alcoholic7
liquor for consumption on the premises within the confines of a commons8
area. The consumption of alcoholic liquor in the commons area shall only9
occur during the hours authorized for sale of alcoholic liquor for10
consumption on the premises under section 53-179 and while food service11
is available in the commons area or is available for sale by at least one12
holder of an entertainment district license. Only the holder of an13
entertainment district license or employees of such licensee may sell or14
dispense alcoholic liquor in the commons area. 15
(3) An entertainment district licensee shall serve alcoholic liquor16
to be consumed in the commons area in containers that prominently display17
the licensee's trade name or logo or some other mark that is unique to18
the licensee under the licensee's retail license, craft brewery license,19
regional craft brewery license, microdistillery license, or20
manufacturer's license. An entertainment district licensee may allow21
alcohol sold by another entertainment district licensee to enter the22
licensed premises of either licensee. No entertainment district licensee23
shall allow alcoholic liquor to leave the commons area or the premises24
licensed under its retail license, craft brewery license, regional craft25
brewery license, microdistillery license, or manufacturer's license.26
(4) If the licensed premises of the holder of a license to sell27
alcoholic liquor at retail issued under subsection (6) of section 53-124,28
a craft brewery license, regional craft brewery license, a29
microdistillery license, or a manufacturer's license is adjacent to a30
commons area in an entertainment district designated by a local governing31
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body pursuant to this section, the holder of the license may obtain an1
annual entertainment district license as prescribed in this section. The2
entertainment district license shall be issued for the same period and3
may be renewed in the same manner as the retail license, craft brewery4
license, regional craft brewery license, microdistillery license, or5
manufacturer's license. 6
(5) In order to obtain an entertainment district license, a person7
eligible under subsection (4) of this section shall:8
(a) File an application with the commission upon such forms as the9
commission prescribes; and 10
(b) Pay an additional license fee of three hundred dollars for the11
privilege of serving alcohol in the entertainment district payable to the12
clerk of the local governing body in the same manner as license fees13
under subdivision (4) of section 53-134. 14
(6) When an application for an entertainment district license is15
filed, the commission shall notify the clerk of the local governing body.16
The commission shall include with such notice one copy of the application17
by mail or electronic delivery. The local governing body and the18
commission shall process the application in the same manner as provided19
in section 53-132. 20
(7) The local governing body may impose an occupation tax on the21
business of an entertainment district licensee doing business within the22
liquor license jurisdiction of the local governing body as provided in23
subdivision (11)(b) of this section in accordance with section 53-132.24
(8) The local governing body with respect to entertainment district25
licensees within its liquor license jurisdiction as provided in26
subdivision (11)(b) of this section may cancel an entertainment district27
license for cause for the remainder of the period for which such28
entertainment district license is issued. Any person whose entertainment29
district license is canceled may appeal to the commission in accordance30
with section 53-134. 31
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(9) A local governing body may regulate by ordinance, not1
inconsistent with the Nebraska Liquor Control Act, any area it designates2
as an entertainment district. 3
(10) Violation of any provision of this section or any rules or4
regulations adopted and promulgated pursuant to this section by an5
entertainment district licensee may be cause to revoke, cancel, or6
suspend the retail license issued under subsection (6) of section 53-124,7
craft brewery license, regional craft brewery license, microdistillery8
license, or manufacturer's license held by such licensee.9
(11) For purposes of this section: 10
(a)(i) Commons area means an area: 11
(A) Within an entertainment district designated by a local governing12
body; 13
(B) Shared by authorized licensees with entertainment district14
licenses; 15
(C) Abutting the licensed premises of such licensees;16
(D) With reasonable safety measures in place to protect pedestrians,17
including signage, lighting, and reduced motor vehicle speeds when motor18
vehicles will be in close proximity to pedestrians; and19
(E) With a prohibition on the carrying of open alcoholic liquor20
containers and the consumption of alcoholic liquor on any open street or21
highway except when necessary to cross the same at a designated22
crosswalk. 23
(ii) Commons area may include any area of a public or private right-24
of-way if the area otherwise meets the requirements of this section; and25
(b) Local governing body means the governing body of the city or26
village in which the entertainment district licensee is located.27
Sec. 12. Section 53-124, Revised Statutes Supplement, 2025, is28
amended to read: 29
53-124 (1) At the time application is made to the commission for a30
license of any type, the applicant shall pay the fee provided in section31
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53-124.01 and, if the applicant is an individual, provide the applicant's1
social security number. The commission shall issue the types of licenses2
described in this section. 3
(2) There shall be an airline license, a boat license, a special4
party bus license, a pedal-pub vehicle license, and a railroad license.5
(3)(a) There shall be a manufacturer's license for alcohol and6
spirits, for beer, and for wine. The annual fee for a manufacturer's7
license for beer shall be based on the barrel daily capacity as follows:8
(i) 1 to 100 barrel daily capacity, or any part thereof, tier one;9
(ii) 100 to 150 barrel daily capacity, tier two;10
(iii) 150 to 200 barrel daily capacity, tier three;11
(iv) 200 to 300 barrel daily capacity, tier four;12
(v) 300 to 400 barrel daily capacity, tier five;13
(vi) 400 to 500 barrel daily capacity, tier six;14
(vii) 500 barrel daily capacity, or more, tier seven.15
(b) For purposes of this subsection, daily capacity means the16
average daily barrel production for the previous twelve months of17
manufacturing operation. If no such basis for comparison exists, the18
manufacturing licensee shall pay in advance for the first year's19
operation a fee of five hundred dollars. 20
(4) There shall be five classes of nonbeverage users' licenses:21
Class 1, Class 2, Class 3, Class 4, and Class 5. 22
(5) In lieu of a manufacturer's, a retailer's, or a wholesaler's23
license, there shall be a license to operate issued for a craft brewery,24
a regional craft brewery, a farm winery, or a microdistillery.25
(6)(a) There shall be six classes of retail licenses:26
(i) Class A: Beer only, for consumption on the premises;27
(ii) Class B: Beer only, for consumption off the premises, sales in28
the original packages only; 29
(iii) Class C: Alcoholic liquor, for consumption on the premises and30
off the premises, sales in original packages only except as provided in31
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subsection (4) of section 53-123.04. If a Class C license is held by a1
nonprofit corporation, it shall be restricted to consumption on the2
premises only. A Class C license may have a sampling designation3
restricting consumption on the premises to sampling, but such designation4
shall not affect sales for consumption off the premises under such5
license; 6
(iv) Class D: Alcoholic liquor, including beer, for consumption off7
the premises, sales in the original packages only, except as provided in8
subdivision (6)(a)(vi) of this section and subsection (2) of section9
53-123.04; 10
(v) Class I: Alcoholic liquor, for consumption on the premises11
except as provided in subsection (5) of section 53-123.04; and12
(vi) Class J: Alcoholic liquor, including beer, for consumption off13
the premises, sales in the original packages only, for a retail licensee14
whose annual gross revenue from the sale of alcohol does not exceed15
twenty percent of the licensee's total annual gross revenue from all16
retail sales. 17
(b) All applicable license fees shall be paid by the applicant or18
licensee directly to the city or village treasurer in the case of19
premises located inside the corporate limits of a city or village and20
directly to the county treasurer in the case of premises located outside21
the corporate limits of a city or village. 22
(7) There shall be five types of shipping licenses as described in23
section 53-123.15: Manufacturers, wholesalers, vintage wines, manufacture24
direct sales, and retail direct sales. 25
(8) There shall be two types of wholesale licenses: Alcoholic liquor26
and beer only. The annual fee shall be paid for the first and each27
additional wholesale place of business operated in this state by the same28
licensee and wholesaling the same product. 29
(9) There shall be a bottle club license. All applicable license30
fees shall be paid by the applicant or licensee directly to the city or31
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village treasurer in the case of premises located inside the corporate1
limits of a city or village and directly to the county treasurer in the2
case of premises located outside the corporate limits of a city or3
village. 4
(10) The license year, unless otherwise provided in the Nebraska5
Liquor Control Act, shall commence on May 1 of each year and shall end on6
the following April 30, except that the license year for a Class C7
license shall commence on November 1 of each year and shall end on the8
following October 31. During the license year, no license shall be issued9
for a sum less than the amount of the annual license fee as fixed in10
section 53-124.01, regardless of the time when the application for such11
license has been made, except that (a) when there is a purchase of an12
existing licensed business and a new license of the same class is issued13
or (b) upon the issuance of a new license for a location which has not14
been previously licensed, the license fee and occupation taxes shall be15
prorated on a quarterly basis as of the date of issuance.16
Sec. 13. Section 53-124.01, Revised Statutes Supplement, 2025, is17
amended to read: 18
53-124.01 (1) The fees for annual licenses finally issued by the19
commission shall be as provided in this section and section 53-124.20
(2) Airline license ... $100 21
(3) Boat license ... $50 22
(4) Bottle club license ... $300 23
(5) Special party bus license ... $75 24
(6) Manufacturer's license: 25
Class 26 Fee - In Dollars
Alcohol and spirits 27 1,000
Beer - tier one 28 100
Beer - tier two 29 200
Beer - tier three 30 350
Beer - tier four 31 500
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Beer - tier five 1 650
Beer - tier six 2 700
Beer - tier seven 3 800
Wine 4 250
(7) Nonbeverage user's license: 5
Class 6 Fee - In Dollars
Class 1 7 5
Class 2 8 25
Class 3 9 50
Class 4 10 100
Class 5 11 250
(8) Operator's license: 12
Class 13 Fee - In Dollars
Craft brewery 14 250
Regional craft brewery 15 250
Farm winery 16 250
Microdistillery 17 250
(9) Pedal-pub vehicle license ... $50 18
(10) Railroad license ... $100 19
(11) Retail license: 20
Class 21 Fee - In Dollars
Class A 22 100
Class B 23 100
Class C 24 300
Class D 25 200
Class I 26 250
Class J 27 50
(12) Shipping license: 28
Class 29 Fee - In Dollars
Manufacturer 30 1,000
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Wholesaler 1 1,000
Vintage wines 2 1,000
Manufacture direct sales 3 500
Retail direct sales 4 500
(13) Wholesale license: 5
Class 6 Fee - In Dollars
Alcoholic liquor 7 750
Beer 8 500
Sec. 14. Section 53-124.11, Revised Statutes Cumulative Supplement,9
2024, is amended to read: 10
53-124.11 (1) The commission may issue a special designated license11
for sale or consumption of alcoholic liquor at a designated location to a12
retail licensee, a craft brewery licensee, a regional craft brewery13
licensee, a microdistillery licensee, a farm winery licensee, the holder14
of a manufacturer's license issued pursuant to subsection (2) of section15
53-123.01, a municipal corporation, a fine arts museum incorporated as a16
nonprofit corporation, a religious nonprofit corporation which has been17
exempted from the payment of federal income taxes, a political18
organization which has been exempted from the payment of federal income19
taxes, or any other nonprofit corporation the purpose of which is20
fraternal, charitable, or public service and which has been exempted from21
the payment of federal income taxes, under conditions specified in this22
section. The applicant shall demonstrate meeting the requirements of this23
subsection. 24
(2)(a) No retail licensee, craft brewery licensee, regional craft25
brewery licensee, microdistillery licensee, farm winery licensee, holder26
of a manufacturer's license issued pursuant to subsection (2) of section27
53-123.01, organization, or corporation enumerated in subsection (1) of28
this section may be issued a special designated license under this29
section for more than six calendar days in any one calendar year, except30
that a nonprofit corporation, the purpose of which is fraternal,31
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charitable, or public service and which has been exempted from the1
payment of federal income taxes, may be issued a special designated2
license for up to twelve calendar days in any one calendar year. Only one3
special designated license shall be required for any application for two4
or more consecutive days. 5
(b) A municipal corporation, a fine arts museum incorporated as a6
nonprofit corporation, a religious nonprofit corporation which has been7
exempted from the payment of federal income taxes, a political8
organization which has been exempted from the payment of federal income9
taxes, or any other nonprofit corporation, the purpose of which is10
fraternal, charitable, or public service and which has been exempted from11
the payment of federal income taxes, may apply for special designated12
licenses for the same location in a single application. The application13
shall include all dates and times for which a special designated license14
is being requested at such location. 15
(c) This subsection shall not apply to any holder of a catering16
license. 17
(3) Except for any special designated license issued to a holder of18
a catering license or to an organization or corporation as provided in19
subdivision (2)(b) of this section, there shall be a fee of forty dollars20
for each day identified in the special designated license. For a special21
designated license issued to an organization or corporation as provided22
in subdivision (2)(b) of this section, there shall be a fee of forty23
dollars for the initial special designated license and ten dollars for24
each additional day beyond the first at the same location in such25
application. Such fee shall be submitted with the application for the26
special designated license, collected by the commission, and remitted to27
the State Treasurer for credit to the General Fund. The applicant shall28
be exempt from the provisions of the Nebraska Liquor Control Act29
requiring an application or renewal fee and the provisions of the act30
requiring the expiration of forty-five days from the time the application31
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is received by the commission prior to the issuance of a license, if1
granted by the commission. The retail licensees, craft brewery licensees,2
regional craft brewery licensees, microdistillery licensees, farm winery3
licensees, holders of manufacturer's licenses issued pursuant to4
subsection (2) of section 53-123.01, municipal corporations,5
organizations, and nonprofit corporations enumerated in subsection (1) of6
this section seeking a special designated license shall file an7
application on such forms as the commission may prescribe. Such forms8
shall contain, along with other information as required by the9
commission, (a) the name of the applicant, (b) the premises for which a10
special designated license is requested, identified by street and number11
if practicable and, if not, by some other appropriate description which12
definitely locates the premises, (c) the name of the owner or lessee of13
the premises for which the special designated license is requested, (d)14
sufficient evidence that the holder of the special designated license, if15
issued, will carry on the activities and business authorized by the16
license for himself, herself, or itself and not as the agent of any other17
person, group, organization, or corporation, for profit or not for18
profit, (e) a statement of the type of activity to be carried on during19
the time period for which a special designated license is requested, and20
(f) sufficient evidence that the activity will be supervised by persons21
or managers who are agents of and directly responsible to the holder of22
the special designated license. 23
(4) No special designated license provided for by this section shall24
be issued by the commission without the approval of the local governing25
body. The local governing body may establish criteria for approving or26
denying a special designated license. The local governing body may27
designate an agent to determine whether a special designated license is28
to be approved or denied. Such agent shall follow criteria established by29
the local governing body in making his or her determination. The30
determination of the agent shall be considered the determination of the31
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local governing body unless otherwise provided by the local governing1
body. For purposes of this section, the local governing body shall be the2
city or village within which the premises for which the special3
designated license is requested are located or, if such premises are not4
within the corporate limits of a city or village, then the local5
governing body shall be the county within which the premises for which6
the special designated license is requested are located.7
(5) If the applicant meets the requirements of this section, a8
special designated license shall be granted and issued by the commission9
for use by the holder of the special designated license. All statutory10
provisions and rules and regulations of the commission that apply to a11
retail licensee shall apply to the holder of a special designated license12
with the exception of such statutory provisions and rules and regulations13
of the commission so designated by the commission and stated upon the14
issued special designated license, except that the commission may not15
designate exemption of sections 53-180 to 53-180.07. The decision of the16
commission shall be final. If the applicant does not qualify for a17
special designated license, the application shall be denied by the18
commission. 19
(6) A special designated license issued by the commission shall be20
mailed or delivered electronically to the city, village, or county clerk21
who shall deliver such license to the licensee upon receipt of any fee or22
tax imposed by such city, village, or county. 23
Sec. 15. Section 53-124.12, Revised Statutes Cumulative Supplement,24
2024, is amended to read: 25
53-124.12 (1) The holder of a license to sell alcoholic liquor at26
retail issued under subsection (6) of section 53-124, a craft brewery27
license, a regional craft brewery license, a microdistillery license, a28
farm winery license, or a manufacturer's license issued under subsection29
(2) of section 53-123.01 may obtain an annual catering license as30
prescribed in this section. The catering license shall be issued for the31
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same period and may be renewed in the same manner as the retail license,1
craft brewery license, regional craft brewery license, microdistillery2
license, farm winery license, or manufacturer's license.3
(2) Any person desiring to obtain a catering license shall file with4
the commission: 5
(a) An application upon such forms as the commission prescribes; and6
(b) A license fee of one hundred dollars payable to the commission,7
which fee shall be returned to the applicant if the application is8
denied. 9
(3) When an application for a catering license is filed, the10
commission shall notify the clerk of the city or incorporated village in11
which such applicant is located or, if the applicant is not located12
within a city or incorporated village, the county clerk of the county in13
which such applicant is located, of the receipt of the application. The14
commission shall include with such notice one copy of the application by15
mail or electronic delivery. The local governing body and the commission16
shall process the application in the same manner as provided in section17
53-132. 18
(4) The local governing body with respect to catering licensees19
within its liquor license jurisdiction as provided in subsection (5) of20
this section may cancel a catering license for cause for the remainder of21
the period for which such catering license is issued. Any person whose22
catering license is canceled may appeal to the district court of the23
county in which the local governing body is located.24
(5) For purposes of this section, local governing body means (a) the25
governing body of the city or village in which the catering licensee is26
located or (b) if such licensee is not located within a city or village,27
the governing body of the county in which such licensee is located.28
(6) The local governing body may impose an occupation tax on the29
business of a catering licensee doing business within the liquor license30
jurisdiction of the local governing body as provided in subsection (5) of31
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this section. Such tax may not exceed double the license fee to be paid1
under this section. 2
Sec. 16. Section 53-124.16, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
53-124.16 (1) The commission may issue a promotional farmers market5
special designated license to a craft brewery, regional craft brewery,6
microdistillery, or farm winery licensee to sell or dispense alcoholic7
liquor, which the holder is licensed to produce, at a farmers market8
outside of the manufacturer's designated premises under conditions9
specified in this section. 10
(2) A promotional farmers market special designated license issued11
under this section shall not be used without approval of the local12
governing body pursuant to section 53-124.17. 13
(3) The craft brewery, regional craft brewery, microdistillery, or14
farm winery licensee seeking a promotional farmers market special15
designated license under this section shall file an application on such16
forms as the commission may prescribe. Such forms shall contain, along17
with other information as required by the commission, (a) the name of the18
applicant, (b) the premises for which the applicant is licensed,19
identified by street and number if practicable and, if not, by some other20
appropriate description which definitely locates the premises, (c)21
sufficient evidence that the licensee will carry on the activities and22
business authorized by the license on behalf of the licensee, and not as23
the agent of any other person, group, organization, or corporation, for24
profit or not for profit, (d) a statement of the type of activity to be25
carried on during the time period for which a promotional farmers market26
special designated license is requested, (e) sufficient evidence that the27
activity will be supervised by persons or managers who are agents of and28
directly responsible to the holder of the promotional farmers market29
special designated license, and (f) information on a safety and security30
plan for use of the promotional farmers market special designated license31
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as required by the commission. 1
(4) There shall be a fee of fifteen dollars for a promotional2
farmers market special designated license payable to the commission and3
submitted with the application. The applicant shall be exempt from the4
provisions of the Nebraska Liquor Control Act requiring an application or5
renewal fee and the provisions of the act requiring the expiration of6
forty-five days from the time the application is received by the7
commission prior to the issuance of a license, if granted by the8
commission. The promotional farmers market special designated license9
shall be issued for the same period and may be renewed in the same manner10
as the craft brewery, regional craft brewery, microdistillery, or farm11
winery license. 12
(5) If the applicant meets the requirements of this section, a13
promotional farmers market special designated license shall be granted14
and issued by the commission for use by the holder of the promotional15
farmers market special designated license. All statutory provisions and16
rules and regulations of the commission that apply to a retail license17
shall apply to the holder of a promotional farmers market special18
designated license with the exception of such statutory provisions and19
rules and regulations of the commission so designated by the commission20
and stated upon the issued promotional farmers market special designated21
license, except that the commission may not designate exemption from22
sections 53-180 to 53-180.07. The decision of the commission shall be23
final. If the applicant does not qualify for a promotional farmers market24
special designated license, the application shall be denied by the25
commission. 26
(6) A promotional farmers market special designated license issued27
by the commission shall be mailed or delivered to the licensee. The28
licensee shall comply with any rules and regulations adopted and29
promulgated by the commission. Violation of any provision of this section30
or section 53-124.17 may be cause to revoke, cancel, or suspend the31
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promotional farmers market special designated license or the class of1
retail license issued under section 53-124 held by such licensee.2
Sec. 17. Section 53-129, Revised Statutes Supplement, 2025, is3
amended to read: 4
53-129 (1) Except as otherwise provided in subsection (3) of this5
section, retail, bottle club, craft brewery, regional craft brewery, and6
microdistillery licenses issued under the Nebraska Liquor Control Act7
apply only to that part of the premises described in the application8
approved by the commission and in the license issued on the application.9
For retail and bottle club licenses, only one location shall be described10
in each license. For craft brewery and microdistillery licenses, up to11
eight separate physical locations may be described in each license.12
(2) After such license has been granted for the particular premises,13
the commission, with the approval of the local governing body and upon14
proper showing, may endorse upon the license permission to add to, delete15
from, or abandon the premises described in such license and, if16
applicable, to move from the premises to other premises approved by the17
local governing body. In order to obtain such approval, the retail,18
bottle club, craft brewery, regional craft brewery, or microdistillery19
licensee shall file with the local governing body a request in writing20
and a statement under oath which shows that the premises, as added to or21
deleted from or to which such move is to be made, comply in all respects22
with the requirements of the act. No such addition, deletion, or move23
shall be made by any such licensee until the license has been endorsed to24
that effect in writing by the local governing body and by the commission25
and the licensee furnishes proof of payment of the renewal fee prescribed26
in subsection (4) of section 53-131. 27
(3)(a) A retail, bottle club, craft brewery, regional craft brewery,28
or microdistillery licensee may apply to the local governing body for a29
temporary expansion of its licensed premises to an immediately adjacent30
area owned or leased by the licensee or to an immediately adjacent31
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street, parking lot, or alley, not to exceed fifty days for calendar year1
2020 and, for each calendar year thereafter, not to exceed fifteen days2
per calendar year. The temporary area shall otherwise comply with all3
requirements of the Nebraska Liquor Control Act. 4
(b) The licensee shall file an application with the local governing5
body which shall contain (i) the name of the applicant, (ii) the premises6
for which a temporary expansion is requested, identified by street and7
number if practicable and, if not, by some other appropriate description8
which definitely locates the premises, (iii) the name of the owner or9
lessee of the premises for which the temporary expansion is requested,10
(iv) sufficient evidence that the licensee will carry on the activities11
and business authorized by the license for himself, herself, or itself12
and not as the agent of any other person, group, organization, or13
corporation, for profit or not for profit, (v) a statement of the type of14
activity to be carried on during the time period for which a temporary15
expansion is requested, and (vi) sufficient evidence that the temporary16
expansion will be supervised by persons or managers who are agents of and17
directly responsible to the licensee. 18
(c) No temporary expansion provided for by this subsection shall be19
granted without the approval of the local governing body. The local20
governing body may establish criteria for approving or denying a21
temporary expansion. The local governing body may designate an agent to22
determine whether a temporary expansion is to be approved or denied. Such23
agent shall follow criteria established by the local governing body in24
making the determination. The determination of the agent shall be25
considered the determination of the local governing body unless otherwise26
provided by the local governing body. 27
(d) For purposes of this section, the local governing body shall be28
that of the city or village within which the premises for which the29
temporary expansion is requested are located or, if such premises are not30
within the corporate limits of a city or village, then the local31
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governing body shall be that of the county within which the premises for1
which the temporary expansion is requested are located.2
(e) The decision of the local governing body shall be final. If the3
applicant does not qualify for a temporary expansion, the temporary4
expansion shall be denied by the local governing body.5
(f) The city, village, or county clerk shall deliver confirmation of6
the temporary expansion to the licensee upon receipt of any fee or tax7
imposed by such city, village, or county. 8
Sec. 18. Section 53-131, Reissue Revised Statutes of Nebraska, is9
amended to read: 10
53-131 (1) Any person desiring to obtain a new license to sell11
alcoholic liquor at retail, a bottle club license, a craft brewery12
license, a regional craft brewery license, or a microdistillery license13
shall file with the commission: 14
(a) An application upon forms prescribed by the commission,15
including the information required by subsection (3) of this section for16
an application to operate a cigar shop; 17
(b) The license fee if under sections 53-124 and 53-124.01 such fee18
is payable to the commission, which fee shall be returned to the19
applicant if the application is denied; and 20
(c) The nonrefundable application fee in the sum of four hundred21
dollars, except that the nonrefundable application fee for an application22
for a cigar shop shall be one thousand dollars. 23
(2) The commission shall notify the clerk of the city or village in24
which such license is sought or, if the license sought is not sought25
within a city or village, the county clerk of the county in which such26
license is sought, of the receipt of the application and shall include27
one copy of the application with the notice. No such license shall be28
issued or denied by the commission until the expiration of the time29
allowed for the receipt of a recommendation of denial or an objection30
requiring a hearing under subdivision (1)(a) or (b) of section 53-133.31
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During the period of forty-five days after the date of receipt by mail or1
electronic delivery of such application from the commission, the local2
governing body of such city, village, or county may make and submit to3
the commission recommendations relative to the granting or refusal to4
grant such license to the applicant. 5
(3) For an application to operate a cigar shop, the application6
shall include proof of the cigar shop's annual gross revenue as requested7
by the commission and such other information as requested by the8
commission to establish the intent to operate as a cigar shop. The9
commission may adopt and promulgate rules and regulations to regulate10
cigar shops. The rules and regulations existing on August 1, 2014,11
applicable to cigar bars shall apply to cigar shops until amended or12
repealed by the commission. 13
(4) For renewal of a license under this section, a licensee shall14
file with the commission an application, the license fee as provided in15
subdivision (1)(b) of this section, and a renewal fee of forty-five16
dollars. 17
Sec. 19. Section 53-132, Revised Statutes Cumulative Supplement,18
2024, is amended to read: 19
53-132 (1) If no hearing is required pursuant to subdivision (1)(a)20
or (b) of section 53-133 and the commission has no objections pursuant to21
subdivision (1)(c) of such section, the commission may waive the forty-22
five-day objection period and, if not otherwise prohibited by law, cause23
a retail license, bottle club license, craft brewery license, regional24
craft brewery license, or microdistillery license to be signed by its25
chairperson, attested by its executive director over the seal of the26
commission, and issued in the manner provided in subsection (4) of this27
section as a matter of course. 28
(2) A retail license, bottle club license, craft brewery license,29
regional craft brewery license, or microdistillery license may be issued30
to any qualified applicant if the commission finds that (a) the applicant31
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is fit, willing, and able to properly provide the service proposed within1
the city, village, or county where the premises described in the2
application are located, (b) the applicant can conform to all provisions3
and requirements of and rules and regulations adopted pursuant to the4
Nebraska Liquor Control Act, (c) the applicant has demonstrated that the5
type of management and control to be exercised over the premises6
described in the application will be sufficient to insure that the7
licensed business can conform to all provisions and requirements of and8
rules and regulations adopted pursuant to the act, and (d) the issuance9
of the license is or will be required by the present or future public10
convenience and necessity. 11
(3) In making its determination pursuant to subsection (2) of this12
section the commission shall consider: 13
(a) The recommendation of the local governing body;14
(b) The existence of a citizens' protest made in accordance with15
section 53-133; 16
(c) The existing population of the city, village, or county and its17
projected growth; 18
(d) The nature of the neighborhood or community of the location of19
the proposed licensed premises; 20
(e) The existence or absence of other retail licenses, bottle club21
licenses, craft brewery licenses, regional craft brewery licenses, or22
microdistillery licenses with similar privileges within the neighborhood23
or community of the location of the proposed licensed premises and24
whether, as evidenced by substantive, corroborative documentation, the25
issuance of such license would result in or add to an undue concentration26
of licenses with similar privileges and, as a result, require the use of27
additional law enforcement resources; 28
(f) The existing motor vehicle and pedestrian traffic flow in the29
vicinity of the proposed licensed premises; 30
(g) The adequacy of existing law enforcement;31
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(h) Zoning restrictions; 1
(i) The sanitation or sanitary conditions on or about the proposed2
licensed premises; and 3
(j) Whether the type of business or activity proposed to be operated4
in conjunction with the proposed license is and will be consistent with5
the public interest. 6
(4) Retail licenses, bottle club licenses, craft brewery licenses,7
regional craft brewery licenses, or microdistillery licenses issued or8
renewed by the commission shall be mailed or delivered electronically to:9
(a) The clerk of the city, village, or county who shall deliver the10
same to the licensee upon receipt from the licensee of proof of payment11
of (i) the license fee if by the terms of subsection (6) of section12
53-124 the fee is payable to the treasurer of such city, village, or13
county, (ii) any fee for publication of notice of hearing before the14
local governing body upon the application for the license, (iii) the fee15
for publication of notice of renewal as provided in section 53-135.01,16
and (iv) occupation taxes, if any, imposed by such city, village, or17
county except as otherwise provided in subsection (7) of this section; or18
(b) The licensee, upon confirmation from the clerk of the city,19
village, or county that the necessary fees and taxes described in20
subdivision (4)(a) of this section have been received by the clerk of21
such city, village, or county. 22
(5) Notwithstanding any ordinance or charter power to the contrary,23
no city, village, or county shall impose an occupation tax on the24
business of any person, firm, or corporation licensed under the act and25
doing business within the corporate limits of such city or village or26
within the boundaries of such county in any sum which exceeds two times27
the amount of the license fee required to be paid under the act to obtain28
such license. 29
(6) Each license shall designate the name of the licensee, the place30
of business licensed, and the type of license issued.31
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(7) Class J retail licensees shall not be subject to occupation1
taxes under subsection (4) of this section. 2
Sec. 20. Section 53-133, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
53-133 (1) The commission shall set for hearing before it any5
application for a retail license, bottle club license, craft brewery6
license, regional craft brewery license, or microdistillery license7
relative to which it has received: 8
(a) Within forty-five days after the date of receipt of such9
application by the city, village, or county clerk, a recommendation of10
denial from the city, village, or county; 11
(b) Within ten days after the receipt of a recommendation from the12
city, village, or county, or, if no recommendation is received, within13
forty-five days after the date of receipt of such application by the14
city, village, or county clerk, objections in writing by not less than15
three persons residing within such city, village, or county, protesting16
the issuance of the license. Withdrawal of the protest does not prohibit17
the commission from conducting a hearing based upon the protest as18
originally filed and making an independent finding as to whether the19
license should or should not be issued; 20
(c) Within forty-five days after the date of receipt of such21
application by the city, village, or county clerk, objections by the22
commission or any duly appointed employee of the commission, protesting23
the issuance of the license; or 24
(d) An indication on the application that the location of a proposed25
retail or bottle club establishment is within one hundred fifty feet of a26
church as described in subsection (2) of section 53-177 and a written27
request by the church for a hearing. 28
(2) Hearings upon such applications shall be in the following29
manner: Notice indicating the time and place of such hearing shall be30
mailed or electronically delivered to the applicant, the local governing31
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body, each individual protesting a license pursuant to subdivision (1)(b)1
of this section, and any church affected as described in subdivision (1)2
(d) of this section, at least fifteen days prior to such hearing. The3
notice shall state that the commission will receive evidence for the4
purpose of determining whether to approve or deny the application.5
Mailing or electronic delivery to the attorney of record of a party shall6
be deemed to fulfill the purposes of this section. The commission may7
receive evidence, including testimony and documentary evidence, and may8
hear and question witnesses concerning the application. The commission9
shall not use electronic delivery with respect to an applicant, a10
protestor, or a church under this section without the consent of the11
recipient to electronic delivery. 12
Sec. 21. Section 53-134, Revised Statutes Supplement, 2025, is13
amended to read: 14
53-134 The local governing body of any city or village with respect15
to licenses within its corporate limits and the local governing body of16
any county with respect to licenses not within the corporate limits of17
any city or village but within the county shall have the following18
powers, functions, and duties with respect to retail, bottle club, craft19
brewery, regional craft brewery, microdistillery, and entertainment20
district licenses: 21
(1) To cancel or revoke for cause retail, craft brewery, regional22
craft brewery, microdistillery, or entertainment district licenses to23
sell or dispense alcoholic liquor or bottle club licenses, issued to24
persons for premises within its jurisdiction, subject to the right of25
appeal to the commission; 26
(2) To enter or to authorize any law enforcement officer to enter at27
any time upon any premises licensed under the Nebraska Liquor Control Act28
to determine whether any provision of the act, any rule or regulation29
adopted and promulgated pursuant to the act, or any ordinance,30
resolution, rule, or regulation adopted by the local governing body has31
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been or is being violated and at such time examine the premises of such1
licensee in connection with such determination. Any law enforcement2
officer who determines that any provision of the act, any rule or3
regulation adopted and promulgated pursuant to the act, or any ordinance,4
resolution, rule, or regulation adopted by the local governing body has5
been or is being violated shall report such violation in writing to the6
executive director of the commission (a) within thirty days after7
determining that such violation has occurred, (b) within thirty days8
after the conclusion of an ongoing police investigation, or (c) within9
thirty days after the verdict in a prosecution related to such an ongoing10
police investigation if the prosecuting attorney determines that11
reporting such violation prior to the verdict would jeopardize such12
prosecution, whichever is later; 13
(3) To receive a signed complaint from any citizen within its14
jurisdiction that any provision of the act, any rule or regulation15
adopted and promulgated pursuant to the act, or any ordinance,16
resolution, rule, or regulation relating to alcoholic liquor has been or17
is being violated and to act upon such complaints in the manner provided18
in the act; 19
(4) To receive retail license fees, bottle club license fees, craft20
brewery license fees, regional craft brewery license fees, and21
microdistillery license fees as provided in sections 53-124 and 53-124.0122
and entertainment district license fees as provided in section 53-123.1723
and pay the same, after the license has been delivered to the applicant,24
to the city, village, or county treasurer; 25
(5) To examine or cause to be examined any applicant or any retail26
licensee, bottle club licensee, craft brewery licensee, regional craft27
brewery licensee, microdistillery licensee, or entertainment district28
licensee upon whom notice of cancellation or revocation has been served29
as provided in the act, to examine or cause to be examined the books and30
records of any applicant or licensee except as otherwise provided for31
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bottle club licensees in section 53-123.08, and to hear testimony and to1
take proof for its information in the performance of its duties. For2
purposes of obtaining any of the information desired, the local governing3
body may authorize its agent or attorney to act on its behalf;4
(6) To cancel or revoke on its own motion any license if, upon the5
same notice and hearing as provided in section 53-134.04, it determines6
that the licensee has violated any of the provisions of the act or any7
valid and subsisting ordinance, resolution, rule, or regulation duly8
enacted, adopted, and promulgated relating to alcoholic liquor. Such9
order of cancellation or revocation may be appealed to the commission10
within thirty days after the date of the order by filing a notice of11
appeal with the commission. The commission shall handle the appeal in the12
manner provided for hearing on an application in section 53-133;13
(7) Upon receipt from the commission of the notice and copy of14
application as provided in section 53-131, to fix a time and place for a15
hearing at which the local governing body shall receive evidence, either16
orally or by affidavit from the applicant and any other person, bearing17
upon the propriety of the issuance of a license. Notice of the time and18
place of such hearing shall be published in a legal newspaper in or of19
statewide circulation or general circulation in such city, village, or20
county one time not less than seven and not more than fourteen days21
before the time of the hearing. Such notice shall include, but not be22
limited to, a statement that all persons desiring to give evidence before23
the local governing body in support of or in protest against the issuance24
of such license may do so at the time of the hearing. Such hearing shall25
be held not more than forty-five days after the date of receipt of the26
notice from the commission, and after such hearing the local governing27
body shall cause to be recorded in the minute record of their proceedings28
a resolution recommending either issuance or refusal of such license. The29
clerk of such city, village, or county shall mail to the commission by30
first-class mail, postage prepaid, a copy of the resolution which shall31
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state the cost of the published notice, except that failure to comply1
with this provision shall not void any license issued by the commission.2
If the commission refuses to issue such a license, the cost of3
publication of notice shall be paid by the commission from the security4
for costs; 5
(8) To review and authorize an application by a retail, bottle club,6
craft brewery, regional craft brewery, farm winery, or microdistillery7
licensee for a temporary expansion of its licensed premises within the8
jurisdiction of the local governing body to an immediately adjacent area9
owned or leased by the licensee or to an immediately adjacent street,10
parking lot, or alley, not to exceed fifty days for calendar year 202011
and, for each calendar year thereafter, not to exceed fifteen days per12
calendar year, as provided in sections 53-123.12 and 53-129; and13
(9) To review and authorize an application by a craft brewery,14
regional craft brewery, farm winery, or microdistillery licensee that15
holds a promotional farmers market special designated license for a16
permit to use such promotional farmers market special designated license17
to sell or dispense alcoholic liquor, which the holder is licensed to18
produce, at a farmers market within the jurisdiction of the local19
governing body as provided in section 53-124.17. The local governing body20
shall electronically notify the commission within five days after21
authorization of any permit pursuant to this subdivision.22
Sec. 22. Section 53-134.03, Reissue Revised Statutes of Nebraska, is23
amended to read: 24
53-134.03 The governing bodies of cities and villages are authorized25
to regulate by ordinance, not inconsistent with the Nebraska Liquor26
Control Act, the business of all retail, bottle club, craft brewery,27
regional craft brewery, or microdistillery licensees carried on within28
the corporate limits of the city or village. 29
Sec. 23. Section 53-164.01, Reissue Revised Statutes of Nebraska, is30
amended to read: 31
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53-164.01 Payment of the tax provided for in section 53-160 on1
alcoholic liquor shall be paid by the manufacturer or wholesaler as2
follows: 3
(1)(a) All manufacturers or wholesalers, except farm winery4
producers, whether inside or outside this state shall, on or before the5
twenty-fifth day of each calendar month following the month in which6
shipments were made, submit a report to the commission upon forms7
furnished by the commission showing the total amount of alcoholic liquor8
in gallons or fractional parts thereof shipped by such manufacturer or9
wholesaler, whether inside or outside this state, during the preceding10
calendar month; 11
(b) All beer wholesalers shall, on or before the twenty-fifth day of12
each calendar month following the month in which shipments were made,13
submit a report to the commission upon forms furnished by the commission14
showing the total amount of beer in gallons or fractional parts thereof15
shipped by all manufacturers, whether inside or outside this state,16
during the preceding calendar month to such wholesaler;17
(c)(i) Except as provided in subdivision (ii) of this subdivision,18
farm winery producers which paid less than one thousand dollars of excise19
taxes pursuant to section 53-160 for the previous calendar year and which20
will pay less than one thousand dollars of excise taxes pursuant to21
section 53-160 for the current calendar year shall, on or before the22
twenty-fifth day of the calendar month following the end of the year in23
which wine was packaged and released from bond, submit a report to the24
commission upon forms furnished by the commission showing the total25
amount of wine in gallons or fractional parts thereof packaged and26
released from bond by such producer during the preceding calendar year;27
and 28
(ii) Farm winery producers which paid one thousand dollars or more29
of excise taxes pursuant to section 53-160 for the previous calendar year30
or which become liable for one thousand dollars or more of excise taxes31
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pursuant to section 53-160 during the current calendar year shall, on or1
before the twenty-fifth day of each calendar month following the month in2
which wine was packaged and released from bond, submit a report to the3
commission upon forms furnished by the commission showing the total4
amount of wine in gallons or fractional parts thereof packaged and5
released from bond by such producer during the preceding calendar month.6
A farm winery producer which becomes liable for one thousand dollars or7
more of excise taxes pursuant to section 53-160 during the current8
calendar year shall also pay such excise taxes immediately;9
(d) A craft brewery or regional craft brewery shall, on or before10
the twenty-fifth day of each calendar month following the month in which11
the beer was released from bond for sale, submit a report to the12
commission on forms furnished by the commission showing the total amount13
of beer in gallons or fractional parts thereof produced for sale by the14
craft brewery or regional craft brewery during the preceding calendar15
month; 16
(e) A microdistillery shall, on or before the twenty-fifth day of17
each calendar month following the month in which the distilled liquor was18
released from bond for sale, submit a report to the commission on forms19
furnished by the commission showing the total amount of distilled liquor20
in gallons or fractional parts thereof produced for sale by the21
microdistillery during the preceding calendar month; and22
(f) Reports submitted pursuant to subdivision (a), (b), or (c) of23
this subdivision shall also contain a statement of the total amount of24
alcoholic liquor, except beer, in gallons or fractional parts thereof25
shipped to licensed retailers inside this state and such other26
information as the commission may require; 27
(2) The wholesaler or farm winery producer shall at the time of the28
filing of the report pay to the commission the tax due on alcoholic29
liquor, except beer, shipped to licensed retailers inside this state at30
the rate fixed in accordance with section 53-160. The tax due on beer31
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shall be paid by the wholesaler on beer shipped from all manufacturers;1
(3) The tax imposed pursuant to section 53-160 shall be due on the2
date the report is due less a discount of one percent of the tax on3
alcoholic liquor for submitting the report and paying the tax in a timely4
manner. The discount shall be deducted from the payment of the tax before5
remittance to the commission and shall be shown in the report to the6
commission as required in this section. If the tax is not paid within the7
time provided in this section, the discount shall not be allowed and8
shall not be deducted from the tax; 9
(4) If the report is not submitted by the twenty-fifth day of the10
calendar month or if the tax is not paid to the commission by the twenty-11
fifth day of the calendar month, the following penalties shall be12
assessed on the amount of the tax: One to five days late, three percent;13
six to ten days late, six percent; and over ten days late, ten percent.14
In addition, interest on the tax shall be collected at the rate of one15
percent per month, or fraction of a month, from the date the tax became16
due until paid; 17
(5) No tax shall be levied or collected on alcoholic liquor18
manufactured inside this state and shipped or transported outside this19
state for sale and consumption outside this state;20
(6) In order to insure the payment of all state taxes on alcoholic21
liquor, together with interest and penalties, persons required to submit22
reports and payment of the tax shall, at the time of application for a23
license under sections 53-124 and 53-124.01, enter into a surety bond24
with corporate surety, both the bond form and surety to be approved by25
the commission. Subject to the limitations specified in this subdivision,26
the amount of the bond required of any taxpayer shall be fixed by the27
commission and may be increased or decreased by the commission at any28
time. In fixing the amount of the bond, the commission shall require a29
bond equal to the amount of the taxpayer's estimated maximum monthly30
excise tax ascertained in a manner as determined by the commission.31
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Nothing in this section shall prevent or prohibit the commission from1
accepting and approving bonds which run for a term longer than the2
license period. The amount of a bond required of any one taxpayer shall3
not be less than one thousand dollars. The bonds required by this section4
shall be filed with the commission; and 5
(7) When a manufacturer or wholesaler sells and delivers alcoholic6
liquor upon which the tax has been paid to any instrumentality of the7
armed forces of the United States engaged in resale activities as8
provided in section 53-160.01, the manufacturer or wholesaler shall be9
entitled to a credit in the amount of the tax paid in the event no tax is10
due on such alcoholic liquor as provided in such section. The amount of11
the credit, if any, shall be deducted from the tax due on the following12
monthly report and subsequent reports until liquidated.13
Sec. 24. Section 53-169, Revised Statutes Cumulative Supplement,14
2024, is amended to read: 15
53-169 (1) Except as provided in subsection (2) of this section, no16
manufacturer or wholesaler shall directly or indirectly: (a) Pay for any17
license to sell alcoholic liquor at retail or advance, furnish, lend, or18
give money for payment of such license; (b) purchase or become the owner19
of any note, mortgage, or other evidence of indebtedness of such licensee20
or any form of security therefor; (c) be interested in the ownership,21
conduct, or operation of the business of any licensee authorized to sell22
alcoholic liquor at retail; or (d) be interested directly or indirectly23
or as owner, part owner, lessee, or lessor thereof in any premises upon24
which alcoholic liquor is sold at retail. 25
(2) This section does not apply to the holder of a farm winery26
license. The holder of a craft brewery license shall have the privileges27
and duties listed in section 53-123.14 , the holder of a regional craft28
brewery license shall have the privileges and duties listed in section 429
of this act, and the holder of a manufacturer's license shall have the30
privileges and duties listed in section 53-123.01 with respect to the31
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manufacture, distribution, and retail sale of beer, and except as1
provided in subsection (2) of section 53-123.14, the Nebraska Liquor2
Control Act shall not be construed to permit the holder of a craft3
brewery license , of a regional craft brewery license, or of a4
manufacturer's license issued pursuant to section 53-123.01 to engage in5
the wholesale distribution of beer. The holder of a microdistillery6
license shall have the privileges and duties listed in section 53-123.167
with respect to the manufacture of alcoholic liquor, and except as8
provided in subsection (2) of section 53-123.16, the Nebraska Liquor9
Control Act shall not be construed to permit the holder of a10
microdistillery license to engage in the wholesale distribution of11
alcoholic liquor. 12
(3) It shall not be a violation of this section for a wholesaler or13
manufacturer or the agent of a wholesaler or manufacturer to enter into a14
sponsorship or advertising agreement with a licensee, organization, or15
political subdivision of the State of Nebraska pursuant to section16
53-165.03. 17
Sec. 25. Section 53-171, Revised Statutes Cumulative Supplement,18
2024, is amended to read: 19
53-171 (1) No person licensed as a wholesaler of alcoholic liquor20
shall be permitted to receive any retail license at the same time. No21
person licensed as a manufacturer shall be permitted to receive any22
retail license at the same time except as set forth in subsection (2) of23
section 53-123.01 with respect to the manufacture, distribution, and24
retail sale of beer, and the Nebraska Liquor Control Act shall not be25
construed to permit the holder of a manufacturer's license issued26
pursuant to such subsection to engage in the wholesale distribution of27
alcoholic liquor. No person licensed as a retailer of alcoholic liquor28
shall be permitted to receive any manufacturer's or wholesale license at29
the same time. 30
(2) This section shall not apply to the holder of a farm winery31
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license. The holder of a craft brewery license shall have the privileges1
and duties listed in section 53-123.14 with respect to the manufacture,2
distribution, and retail sale of beer, and except as provided in3
subsection (2) of section 53-123.14, the Nebraska Liquor Control Act4
shall not be construed to permit the holder of a craft brewery license to5
engage in the wholesale distribution of beer. The holder of a regional6
craft brewery license shall have the privileges and duties listed in7
section 4 of this act. The holder of a microdistillery license shall have8
the privileges and duties listed in section 53-123.16 with respect to the9
manufacture of alcoholic liquor, and except as provided in subsection (2)10
of section 53-123.16, the Nebraska Liquor Control Act shall not be11
construed to permit the holder of a microdistillery license to engage in12
the wholesale distribution of alcoholic liquor. 13
Sec. 26. Section 53-1,115, Reissue Revised Statutes of Nebraska, is14
amended to read: 15
53-1,115 (1) A copy of the rule, regulation, order, or decision of16
the commission denying an application or suspending, canceling, or17
revoking a license or of any notice required by any proceeding before it,18
certified under the seal of the commission, shall be served upon each19
party of record to the proceeding before the commission. Service upon any20
attorney of record for any such party shall be deemed to be service upon21
such party. Each party appearing before the commission shall enter his or22
her appearance and indicate to the commission his or her address for such23
service. The mailing of a copy of any rule, regulation, order, or24
decision of the commission or of any notice by the commission, in the25
proceeding, to such party at such address shall be deemed to be service26
upon such party. 27
(2) Within thirty days after the service of any rule, regulation,28
order, or decision of the commission denying an application or29
suspending, canceling, or revoking any license upon any party to the30
proceeding, as provided for by subsection (1) of this section, such party31
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may apply for a rehearing with respect to any matters determined by the1
commission. The commission shall receive and consider such application2
for a rehearing within thirty days after its filing with the executive3
director of the commission. If such application for rehearing is granted,4
the commission shall proceed as promptly as possible to consider the5
matters presented by such application. No appeal shall be allowed from6
any decision of the commission except as provided in section 53-1,116.7
(3) Upon final disposition of any proceeding, costs shall be paid by8
the party or parties against whom a final decision is rendered. Costs may9
be taxed or retaxed to local governing bodies as well as individuals.10
Only one rehearing referred to in subsection (2) of this section shall be11
granted by the commission on application of any one party.12
(4) For purposes of this section, party of record means:13
(a) In the case of an administrative proceeding before the14
commission on the application for a retail, bottle club, craft brewery,15
regional craft brewery, or microdistillery license:16
(i) The applicant; 17
(ii) Each individual protesting the issuance of such license18
pursuant to subdivision (1)(b) of section 53-133; 19
(iii) The local governing body if it is entering an appearance to20
protest the issuance of the license or if it is requesting a hearing21
pursuant to subdivision (1)(c) of section 53-133; and22
(iv) The commission; 23
(b) In the case of an administrative proceeding before a local24
governing body to cancel or revoke a retail, bottle club, craft brewery,25
regional craft brewery, or microdistillery license:26
(i) The licensee; and 27
(ii) The local governing body; and 28
(c) In the case of an administrative proceeding before the29
commission to suspend, cancel, or revoke a retail, bottle club, craft30
brewery, regional craft brewery, or microdistillery license:31
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(i) The licensee; and 1
(ii) The commission. 2
Sec. 27. Original sections 53-116.02, 53-117.07, 53-123, 53-124.16,3
53-131, 53-133, 53-134.03, 53-164.01, and 53-1,115, Reissue Revised4
Statutes of Nebraska, sections 53-103, 53-103.51, 53-124.11, 53-124.12,5
53-132, 53-169, and 53-171, Revised Statutes Cumulative Supplement, 2024,6
and sections 53-101, 53-123.01, 53-123.15, 53-123.17, 53-124, 53-124.01,7
53-129, and 53-134, Revised Statutes Supplement, 2025, are repealed.8
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