Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 28
Section 316-28-004 - LICENSES
Current through March 20, 2024
004.01 Every person engaging in business in the State of Nebraska who manufactures and sells or sells at either wholesale or at retail in this state the products, including by-products, listed in Reg-28-001, Nature of the Litter Fee, must obtain a Nebraska litter fee license. A license may be obtained by filing a Nebraska Tax Application, Form 20. A license is not required if the person's annual gross proceeds from sales in this state of products subject to the litter fee at all locations are less than one hundred thousand dollars ($100, 000.00 ).
004.02 A separate application for a litter fee license must be obtained for each place of business in this state required to hold a license. Each out-of-state manufacturer, wholesaler, or retailer required to obtain a litter fee license must file an application.
004.03 Upon examination and approval of the application, the Nebraska Department of Revenue shall issue to the manufacturer, wholesaler, or retailer a license for the specific place of business for which the application was filed. The license is not assignable, and will be valid only for the manufacturer, wholesaler, or retailer in whose name it is issued and for the transaction of business at the place designated thereon.
004.04 Upon violation of any of the litter fee statutes or regulations, the Nebraska Department of Revenue may revoke or suspend the license or licenses of the violator. The procedures as to revocation hearings are contained in Practice and Procedure Regulation 33-008.
004.05 A person whose license has been previously suspended or revoked shall pay the Nebraska Department of Revenue a fee of twenty-five dollars ($ 25.00 ) for the renewal or issuance of a license in the event of a first revocation, and fifty dollars ($ 50.00 ) for each successive revocation. A new license will not be issued to the same person until the Nebraska Department of Revenue is satisfied that such person will comply with the litter fee statutes and regulations issued thereunder.
004.06 A person who engages in business as a manufacturer, wholesaler, or retailer in this state without a license or licenses or after a license has been suspended or revoked, and each officer of any corporation which so engages in business, shall be guilty of a misdemeanor. Upon conviction thereof, such person and each such officer shall be fined an amount not to exceed five hundred dollars ($ 500.00 ) per each day of operation.
