reglab/housing_qa huggingface dataset:
NE Code § 53-135.02 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-135.02 - Licenses; renewal; no vested right.

53-135.02.  Licenses; renewal; no vested right.Any licensee may renew his, her, or its license at the expiration thereof in the manner set forth in section 53-135 if the licensee is then qualified to receive a license and the premises for which such renewal license is sought are the same premises licensed under the license to be renewed and are suitable for such purpose. The renewal privilege provided for in this section shall not be construed as a vested right which shall in any case prevent the commission from decreasing the number of licenses to be issued within its jurisdiction.Source   Laws 1935, c. 116, § 27, p. 394;   C.S.Supp.,1941, § 53-327;   R.S.1943, § 53-150;   Laws 1959, c. 249, § 17, p. 874;   R.S.1943, (1988), § 53-150;   Laws 1991, LB 344, § 42.  Annotations  An appeal from the district court's decision reversing the Nebraska Liquor Control Commission's approval of a class D liquor license under this section was not moot despite the expiration of the original license during the pendency of an appeal, because a licensee has a constitutionally protected interest in obtaining the renewal of an existing license, and that interest would be jeopardized if the license were wrongfully taken away. Orchard Hill Neighborhood v. Orchard Hill Mercantile, 274 Neb. 154, 738 N.W.2d 820 (2007). An administrative agency is limited in authority to those powers granted to it by statute. Thus, without a showing by the Nebraska Liquor Control Commission or the objecting city that a renewal applicant did not meet one of the renewal requirements of this section and section 53-135, the commission could not demand that the applicant submit a long-form liquor license application. Grand Island Latin Club v. Nebraska Liq. Cont. Comm., 251 Neb. 61, 554 N.W.2d 778 (1996). As the result of the renewal privilege established by this section, a licensee is entitled to renewal of a liquor license, that is, continuation of an existing license, if at the time for renewal the licensee meets the requirements which existed when the license to be renewed was initially issued. Pump & Pantry, Inc. v. City of Grand Island, 233 Neb. 191, 444 N.W.2d 312 (1989). The language of section 53-135 and this section discloses a legislative intent to codify a practice of approving an application for continuation of an existing liquor license in the absence of a change of circumstances indicated on the licensee's renewal application. Pump & Pantry, Inc. v. City of Grand Island, 233 Neb. 191, 444 N.W.2d 312 (1989). District court cannot enjoin hearing by municipality with respect to issuance or revocation of liquor license. Leeman v. Vocelka, 149 Neb. 702, 32 N.W.2d 274 (1948).
NE Code § 53-136 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-136 - Cigar shops; legislative findings; legislative intent.

53-136.  Cigar shops; legislative findings; legislative intent.(1) The Legislature finds that allowing smoking in cigar shops as a limited exception to the Nebraska Clean Indoor Air Act does not interfere with the original intent that the general public and employees not be unwillingly subjected to second-hand smoke. This exception poses a de minimis restriction on the public and employees given the limited number of cigar shops compared to other businesses that sell alcohol, cigars, and pipe tobacco, and any member of the public should reasonably expect that there would be second-hand smoke in a cigar shop given the nature of the business and could choose to avoid such exposure.(2) The Legislature finds that (a) cigars and pipe tobacco have different characteristics than other forms of tobacco such as cigarettes, (b) cigars are customarily paired with various spirits such as cognac, single malt whiskey, bourbon, rum, rye, port, and others, and (c) unlike cigarette smokers, cigar and pipe smokers may take an hour or longer to enjoy a cigar or pipe while cigarettes simply serve as a mechanism for delivering nicotine. Cigars paired with selected liquor creates a synergy unique to the particular pairing similar to wine paired with particular foods. Cigars are a pure, natural product wrapped in a tobacco leaf that is typically not inhaled in order to enjoy the taste of the smoke, unlike cigarettes that tend to be processed with additives and wrapped in paper and are inhaled. Cigars have a different taste and smell than cigarettes due to the fermentation process cigars go through during production. Cigars tend to cost considerably more than cigarettes, and their quality and characteristics vary depending on the type of tobacco plant, the geography and climate where the tobacco was grown, and the overall quality of the manufacturing process. Not only does the customized blending of the tobacco influence the smoking experience, so does the freshness of the cigars, which is dependent on how the cigars were stored and displayed. These variables are similar to fine wines, which can also be very expensive to purchase. It is all of these variables that warrant a customer wanting to sample the product before making such a substantial purchase.(3) The Legislature finds that exposure to second-hand smoke is inherent in the selling and sampling of cigars and pipe tobacco and that this exposure is inextricably connected to the nature of selling this legal product, similar to other inherent hazards in other professions and employment.(4) It is the intent of the Legislature to allow cigar and pipe smoking in cigar shops that meet specific statutory criteria not inconsistent with the fundamental nature of the business. This exception to the Nebraska Clean Indoor Air Act is narrowly tailored in accordance with the intent of the act to protect public places and places of employment.Source Laws 2015, LB118, § 5. Cross References  Nebraska Clean Indoor Air Act, see section 71-5716.
NE Code § 53-137 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-137 - Cigar shop license; prohibited acts; sign required; waiver signed by employee; form.

53-137.  Cigar shop license; prohibited acts; sign required; waiver signed by employee; form.(1) The holder of a cigar shop license shall not allow a person under twenty-one years of age to smoke or purchase any product in the cigar shop.(2) The licensee shall post a sign on all entrances to the cigar shop, on the outside of each door, in a conspicuous location slightly above or next to the door, with the following statement: SMOKING OF CIGARS AND PIPES IS ALLOWED INSIDE THIS BUSINESS. SMOKING OF CIGARETTES IS NOT ALLOWED.(3) Beginning November 1, 2015, the licensee shall provide to the commission a copy of a waiver signed prior to employment by each employee on a form prescribed by the commission. The waiver shall expressly notify the employee that he or she will be exposed to second-hand smoke, and the employee shall acknowledge that he or she understands the risks of exposure to second-hand smoke.Source Laws 2015, LB118, § 6.
NE Code § 53-138 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-138 - Pedal-pub vehicle license; activities authorized; licensee; duties.

53-138.  Pedal-pub vehicle license; activities authorized; licensee; duties.(1) The commission may issue a license to a person to operate a pedal-pub vehicle in this state. Each pedal-pub vehicle license shall expire on April 30 of each year. Each license shall be good throughout this state as a state license. Only one license shall be required for all pedal-pub vehicles operated in this state by the same owner. Each owner shall keep a duplicate of such license posted in each pedal-pub vehicle where alcoholic liquor is sold or consumed. No further license shall be required or tax levied by any county, city, or village for the privilege of operating a pedal-pub vehicle for the purpose of selling and allowing the consumption of alcoholic liquor while on or in a pedal-pub vehicle.(2) The holder of a pedal-pub vehicle license may sell alcoholic liquor in individual drinks to customers who are twenty-one years of age or older to consume while they are on or in the pedal-pub vehicle and may allow such customers to consume alcoholic liquor not purchased from the licensee while the customers are on or in the pedal-pub vehicle. The licensee shall serve alcoholic liquor in opaque plastic containers that prominently display the licensee's trade name or logo or some other mark that is unique to the licensee under the licensee's pedal-pub vehicle license and shall require the use of such containers for the consumption of alcoholic liquor not purchased from the licensee.(3) No customer shall take any open container of alcoholic liquor from the pedal-pub vehicle or consume the alcoholic liquor after leaving the pedal-pub vehicle. A customer may take unopened containers of alcoholic liquor not purchased from the licensee from the pedal-pub vehicle.(4) The licensee shall not allow open containers of alcoholic liquor to leave the pedal-pub vehicle. The licensee shall be responsible for picking up and disposing of any litter or other waste or any personal property that originates from the pedal-pub vehicle and lands on public or private property.Source Laws 2015, LB330, § 15.
NE Code § 53-138.01 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-138.01 - Licenses; disposition of fees.

53-138.01.  Licenses; disposition of fees.The State Treasurer shall credit three hundred ninety-five dollars of each four-hundred-dollar application fee and forty dollars of each forty-five-dollar application fee and each renewal fee to the General Fund and the remaining five dollars to the Nebraska Liquor Control Commission Rule and Regulation Cash Fund to be used for providing licensees with materials pursuant to section 53-117.05. All retail and bottle club license fees received by the city or village treasurer, as the case may be, shall inure to the school fund of the district lying wholly or partially within the corporate limits of such city or village. Except as otherwise provided in section 53-123.15, the State Treasurer shall distribute license fees received by the commission for licenses issued pertaining to alcoholic liquor, including beer, in accordance with Article VII, section 5, of the Constitution of Nebraska. All retail and bottle club license fees received by the county treasurer, as provided in section 53-124, shall be credited to the school fund of the county.Source   Laws 1935, c. 116, § 92, p. 424;   C.S.Supp.,1941, § 53-392;   R.S.1943, § 53-138;   Laws 1949, c. 169, § 2(2), p. 448;   Laws 1953, c. 180, § 2, p. 570;   Laws 1959, c. 249, § 12, p. 872;   Laws 1988, LB 1089, § 17;   Laws 1991, LB 202, § 5;   Laws 1997, LB 345, § 1;  Laws 2000, LB 973, § 7;  Laws 2010, LB861, § 70;  Laws 2010, LB867, § 3;  Laws 2018, LB1120, § 23.
NE Code § 53-138.03 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-138.03 - Nonprofit corporations; license; required.

53-138.03.  Nonprofit corporations; license; required.A nonprofit corporation shall not engage in the sale of alcoholic liquor without first having obtained a license required by the Nebraska Liquor Control Act.Source   Laws 1963, c. 310, § 11, p. 934;   Laws 1965, c. 318, § 8, p. 898;   Laws 1983, LB 213, § 17;  Laws 2004, LB 485, § 27.  Cross References  For general penalties, see section 53-1,100 et seq.
NE Code § 53-139 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-139 - Retail licenses to restaurants and clubs; conditions.

53-139.  Retail licenses to restaurants and clubs; conditions.No person shall receive a retail license to sell alcoholic liquor upon any premises used as a restaurant or as a club unless such premises or plan of operation strictly complies with sections 53-103.09 and 53-103.30.Source   Laws 1935, c. 116, § 93, p. 425;   C.S.Supp.,1941, § 53-393;   R.S.1943, § 53-139;   Laws 1989, LB 441, § 6;   Laws 1994, LB 859, § 6;  Laws 2010, LB861, § 71.
NE Code § 53-140 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-140 - Transferred to section 53-117.07.

53-140.  Transferred to section 53-117.07.
NE Code § 53-142 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-142 - Transferred to section 53-131.01.

53-142.  Transferred to section 53-131.01.
NE Code § 53-145 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-145 - Transferred to section 53-160.02.

53-145.  Transferred to section 53-160.02.
NE Code § 53-146 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-146 - Transferred to section 53-116.01.

53-146.  Transferred to section 53-116.01.
NE Code § 53-147 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-147 - Transferred to section 53-134.03.

53-147.  Transferred to section 53-134.03.
NE Code § 53-148 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-148 - Licenses; display.

53-148.  Licenses; display.Every licensee shall cause his license or licenses to be framed and hung in plain view in a conspicuous place on the licensed premises.Source   Laws 1935, c. 116, § 43, p. 402;   C.S.Supp.,1941, § 53-343;   R.S.1943, § 53-148.
NE Code § 53-148.01 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-148.01 - Retail or bottle club licensee; warning sign; commission; duties.

53-148.01.  Retail or bottle club licensee; warning sign; commission; duties.Any retail or bottle club licensee shall post in a conspicuous place a sign which clearly reads as follows: Warning: Drinking alcoholic beverages during pregnancy can cause birth defects. The commission shall prescribe the form of such warning sign and shall make such warning signs available to all retail and bottle club licensees.Source   Laws 1989, LB 70, § 2;   R.S.Supp.,1990, § 53-101.04;   Laws 1991, LB 344, § 43;  Laws 2018, LB1120, § 24.
NE Code § 53-150 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-150 - Transferred to section 53-135.02.

53-150.  Transferred to section 53-135.02.
NE Code § 53-157 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-157 - Transferred to section 53-164.02.

53-157.  Transferred to section 53-164.02.
NE Code § 53-159 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-159 - Transferred to section 53-130.01.

53-159.  Transferred to section 53-130.01.
NE Code § 53-160.01 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-160.01 - Tax on manufacturer and wholesaler; instrumentality of armed forces of United States; resale; exemption.

53-160.01.  Tax on manufacturer and wholesaler; instrumentality of armed forces of United States; resale; exemption.No excise taxes of this state, direct or indirect, shall be imposed upon the sale, use, delivery, or storage of articles of merchandise to any instrumentality of the armed forces of the United States engaged in resale activities, except those state excise taxes which may be specifically authorized by the various acts of the Congress of the United States.Source   Laws 1951, c. 180, § 1, p. 683;   Laws 1985, LB 359, § 2.
NE Code § 53-160.02 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-160.02 - Near beer; regulation.

53-160.02.  Near beer; regulation.The manufacture, distribution, sale, and purchase of near beer shall be subject to all provisions of the Nebraska Liquor Control Act, except taxation provisions, to which the manufacture, distribution, sale, and purchase of beer are subject.Source   Laws 1989, LB 441, § 7;   R.S.Supp.,1990, § 53-145;   Laws 1991, LB 344, § 45.
NE Code § 53-160.04 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-160.04 - Ready-to-drink cocktails; tax on manufacturer or wholesaler; amount; exemption; duties of commission.

53-160.04.  Ready-to-drink cocktails; tax on manufacturer or wholesaler; amount; exemption; duties of commission.(1) Notwithstanding any other provision of the Nebraska Liquor Control Act, for the purpose of raising revenue, a tax is imposed upon the privilege of engaging in business as a manufacturer or a wholesaler of ready-to-drink cocktails at a rate of ninety-five cents per gallon. The gallonage tax imposed by this section shall be imposed only on alcoholic liquor upon which a federal excise tax is imposed.(2) Manufacturers or wholesalers of ready-to-drink cocktails shall be exempt from the payment of the gallonage tax imposed by this section on such products upon satisfactory proof, including bills of lading furnished to the commission by affidavit or otherwise as the commission may require, that such ready-to-drink cocktails were manufactured in this state but shipped out of this state for sale and consumption outside this state.(3) The gallonage tax imposed by this section shall be in addition to all other occupation or privilege taxes imposed by this state or by any municipal corporation or political subdivision thereof.(4) The commission shall collect the gallonage tax on ready-to-drink cocktails and shall account for and remit to the State Treasurer at least once each week all money collected pursuant to this section. If any spirits manufactured in or shipped into this state are sold to a licensed manufacturer or wholesaler of this state to be used solely as an ingredient in the manufacture of ready-to-drink cocktails for human consumption, the tax imposed upon such manufacturer or wholesaler shall be reduced by the amount of the taxes which have been paid as to such spirits so used under the Nebraska Liquor Control Act. The net proceeds of all revenue arising under this section shall be credited to the General Fund.Source  Laws 2021, LB274, § 6.   Operative Date: July 1, 2021
NE Code § 53-160.08 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-160.08 - Transferred to section 53-178.01.

53-160.08.  Transferred to section 53-178.01.
NE Code § 53-161 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-161 - Beer; credit for tax paid; when allowed.

53-161.  Beer; credit for tax paid; when allowed.The commission shall allow credit to any wholesaler for tax paid under section 53-160 (1) for beer shipped out of this state for sale and consumption outside of the state or (2) for beer returned to the manufacturer for credit, substitution, or replacement, and such credit shall be allowed whether such beer is a part of the original inventory of such wholesaler or returned to such wholesaler by a licensee authorized to purchase beer from a wholesaler.Source   Laws 1935, c. 116, § 51, p. 407;   Laws 1941, c. 109, § 1, p. 431;   C.S.Supp.,1941, § 53-351;   R.S.1943, § 53-161;   Laws 1951, c. 173, § 1, p. 662;   Laws 1955, c. 201, § 2, p. 571;   Laws 1961, c. 259, § 7, p. 771;   Laws 1963, c. 311, § 5, p. 938;   Laws 1965, c. 321, § 1, p. 913;   Laws 1991, LB 344, § 46.
NE Code § 53-162 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-162 - Alcoholic liquor shipped from another state; tax imposed.

53-162.  Alcoholic liquor shipped from another state; tax imposed.For the purpose of raising revenue, a tax is imposed upon persons holding a shipping license issued pursuant to subsection (4) or (5) of section 53-123.15 who ship alcoholic liquor to individuals pursuant to section 53-192 and for which the required taxes in the state of purchase or this state have not been paid. The tax, if due, shall be paid by the holder of the shipping license issued pursuant to subsection (4) or (5) of section 53-123.15. The amount of the tax shall be imposed as provided in section 53-160. The tax shall be collected by the commission, except that the tax shall not be due until December 31 of the year in which the purchase was made. The tax shall be delinquent if unpaid within twenty-five days after December 31. The revenue from the tax shall be credited to the General Fund. The commission shall adopt and promulgate rules and regulations to carry out this section.Source  Laws 2000, LB 973, § 2;  Laws 2001, LB 671, § 3;  Laws 2013, LB230, § 4.
NE Code § 53-163 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-163 - Commission; rounding of amounts on returns or reports; authorized.

53-163.  Commission; rounding of amounts on returns or reports; authorized.When the commission finds that the administration of the state alcohol excise tax laws might be more efficiently and economically conducted, the commission may require or allow for rounding of all amounts on returns or reports, including amounts of tax. Amounts shall be rounded to the nearest dollar with amounts ending in fifty cents or more rounded to the next highest dollar.Source Laws 2007, LB578, § 2.
NE Code § 53-164.02 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-164.02 - Evasion of liquor tax; acts forbidden; violations; penalty.

53-164.02.  Evasion of liquor tax; acts forbidden; violations; penalty.It shall be unlawful for any person to evade or attempt to evade the payment of tax on any alcoholic liquor in any manner whatever, and upon conviction thereof, in addition to the penalty prescribed for the violation of the Nebraska Liquor Control Act, such person shall forfeit and pay, as a part of costs in such action, double the amount of the tax so evaded or attempted to be evaded. Any person who violates this section shall be guilty of a Class II misdemeanor.Source   Laws 1935, c. 116, § 21, p. 387;   C.S.Supp.,1941, § 53-321;   R.S.1943, § 53-157;   Laws 1961, c. 259, § 6, p. 770;   Laws 1963, c. 311, § 4, p. 938;   Laws 1977, LB 40, § 314;   R.S.1943, (1988), § 53-157;   Laws 1991, LB 344, § 48.
NE Code § 53-165 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-165 - Manufacturer and wholesaler; monthly report to commission of manufacture and sale; manufacturer or shipper; certification; record keeping.

53-165.  Manufacturer and wholesaler; monthly report to commission of manufacture and sale; manufacturer or shipper; certification; record keeping.(1) Every manufacturer and wholesaler shall, between the first and fifteenth day of each calendar month, make return to the commission of all alcoholic liquor manufactured and sold by such manufacturer or wholesaler in the course of such business during the preceding calendar month. Such return shall be made upon forms prescribed and furnished by the commission and shall contain such other information as the commission may reasonably require.(2) Every manufacturer or shipper of beer on filing notice of intention to commence or continue business pursuant to section 53-130.01 shall certify that such manufacturer or shipper will keep or cause to be kept books and records and make reports in the manner and for the purposes specified by rules and regulations of the commission, which books, records, and reports shall be open to inspection by the proper officers of the commission, and that such manufacturer or shipper will in all respects faithfully comply with all of the requirements of the laws of this state and the rules and regulations of the commission relating to the manufacture and shipping to licensed retail beer dealers in this state.(3) Each manufacturer and wholesaler shall keep complete and accurate records of all sales of liquor, wine, or beer and complete and accurate records of all such alcoholic liquor produced, manufactured, compounded, or imported.Source   Laws 1935, c. 116, § 55, p. 408;   C.S.Supp.,1941, § 53-355;   R.S.1943, § 53-165;   Laws 1991, LB 344, § 50;  Laws 2006, LB 1003, § 4.
NE Code § 53-166.01 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-166.01 - Unconstitutional.

53-166.01.  Unconstitutional.Source  Note: The Revisor of Statutes, as authorized by section 49-705, has omitted sections 53-166.01 to 53-166.17, which the Supreme Court has held to be unconstitutional. United States Brewers' Assn., Inc. v. State, 192 Neb. 328, 220 N.W.2d 544 (1974).
NE Code § 53-166.02 (2021)
2021 Nebraska Revised Statutes|Chapter 53 - Liquors|53-166.02 - Unconstitutional.

53-166.02.  Unconstitutional.Source  Note: The Revisor of Statutes, as authorized by section 49-705, has omitted sections 53-166.01 to 53-166.17, which the Supreme Court has held to be unconstitutional. United States Brewers' Assn., Inc. v. State, 192 Neb. 328, 220 N.W.2d 544 (1974).