Nebraska Statutes 53-124.12. Annual catering license; issuance; procedure; fee; occupation tax
(1) The holder of a license to sell alcoholic liquor at retail issued under subsection (6) of section 53-124, a craft brewery license, a microdistillery license, a farm winery license, or a manufacturer‘s license issued under subsection (2) of section 53-123.01 may obtain an annual catering license as prescribed in this section. The catering license shall be issued for the same period and may be renewed in the same manner as the retail license, craft brewery license, microdistillery license, farm winery license, or manufacturer’s license.
Terms Used In Nebraska Statutes 53-124.12
- Alcoholic liquor: includes alcohol, spirits, wine, beer, and any liquid or solid, patented or not, containing alcohol, spirits, wine, or beer and capable of being consumed as a beverage by a human being. See Nebraska Statutes 53-103.02
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Cancel: means to discontinue all rights and privileges of a license. See Nebraska Statutes 53-103.07
- Commission: means the Nebraska Liquor Control Commission. See Nebraska Statutes 53-103.10
- Craft brewery: means a brewpub or a microbrewery. See Nebraska Statutes 53-103.12
- Farm winery: means any enterprise which produces and sells wines produced from grapes, other fruit, or other suitable agricultural products of which at least sixty percent of the finished product is grown in this state or which meets the requirements of section Nebraska Statutes 53-103.13
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Local governing body: means (1) the city council or village board of trustees of a city or village within which the licensed premises are located or (2) if the licensed premises are not within the corporate limits of a city or village, the county board of the county within which the licensed premises are located. See Nebraska Statutes 53-103.17
- Manufacturer: means every brewer, fermenter, distiller, rectifier, winemaker, blender, processor, bottler, restaurant, hotel, or person who fills or refills an original package and others engaged in brewing, fermenting, distilling, rectifying, or bottling alcoholic liquor, including a wholly owned affiliate or duly authorized agent for a manufacturer. See Nebraska Statutes 53-103.20
- Microdistillery: means a distillery located in Nebraska that is licensed to distill liquor on the premises of the distillery licensee and produces one hundred thousand or fewer gallons of liquor annually. See Nebraska Statutes 53-103.22
- Person: means any natural person, trustee, corporation, partnership, or limited liability company. See Nebraska Statutes 53-103.28
- Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Sell: means to solicit or receive an order for, to keep or expose for sale, or to keep with intent to sell. See Nebraska Statutes 53-103.35
(2) Any person desiring to obtain a catering license shall file with the commission:
(a) An application upon such forms as the commission prescribes; and
(b) A license fee of one hundred dollars payable to the commission, which fee shall be returned to the applicant if the application is denied.
(3) When an application for a catering license is filed, the commission shall notify the clerk of the city or incorporated village in which such applicant is located or, if the applicant is not located within a city or incorporated village, the county clerk of the county in which such applicant is located, of the receipt of the application. The commission shall include with such notice one copy of the application by mail or electronic delivery. The local governing body and the commission shall process the application in the same manner as provided in section 53-132.
(4) The local governing body with respect to catering licensees within its liquor license jurisdiction as provided in subsection (5) of this section may cancel a catering license for cause for the remainder of the period for which such catering license is issued. Any person whose catering license is canceled may appeal to the district court of the county in which the local governing body is located.
(5) For purposes of this section, local governing body means (a) the governing body of the city or village in which the catering licensee is located or (b) if such licensee is not located within a city or village, the governing body of the county in which such licensee is located.
(6) The local governing body may impose an occupation tax on the business of a catering licensee doing business within the liquor license jurisdiction of the local governing body as provided in subsection (5) of this section. Such tax may not exceed double the license fee to be paid under this section.