Nebraska § 81-1560.01 Annual litter fee; retailer; rate; collection and administration; license; revocation; violation; penalty

Nebraska Statutes

§ 81-1560.01 — Annual litter fee; retailer; rate; collection and administration; license; revocation; violation; penalty

Nebraska § 81-1560.01

Ch. 81State Administrative Departments

This text of Nebraska § 81-1560.01 (Annual litter fee; retailer; rate; collection and administration; license; revocation; violation; penalty) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 81-1560.01 (2026).

Text

(1)There is hereby imposed on every person engaged in business within this state as a retailer selling products which fall within the categories enumerated in section 81-1560.02 an annual litter fee equal to one hundred seventy-five dollars for each one million dollars of gross proceeds of the sales which are consummated within this state except as provided in sections 81-1560.02 to 81-1560.04 . The litter fee provided by this section shall not be applied to gross proceeds of the sales of any animal, bird, or insect or the milk, eggs, wool, fur, meat, honey, or other substance obtained therefrom, if the person performs only the growing or raising function of the animal, bird, or insect. The annual litter fee shall be collected and administered by the Department of Revenue. The fee im

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(1) There is hereby imposed on every person engaged in business within this state as a retailer selling products which fall within the categories enumerated in section 81-1560.02 an annual litter fee equal to one hundred seventy-five dollars for each one million dollars of gross proceeds of the sales which are consummated within this state except as provided in sections 81-1560.02 to 81-1560.04 . The litter fee provided by this section shall not be applied to gross proceeds of the sales of any animal, bird, or insect or the milk, eggs, wool, fur, meat, honey, or other substance obtained therefrom, if the person performs only the growing or raising function of the animal, bird, or insect. The annual litter fee shall be collected and administered by the Department of Revenue. The fee imposed by this section shall be due on or before October 1 based upon the gross proceeds for the immediately preceding July 1 to June 30 period. The collection and penalty provisions of the Nebraska Revenue Act of 1967 shall be applicable to the administration and collection of the fee imposed by this section.
(2) No retailer in this state shall sell any product which falls within the categories enumerated in section 81-1560.02 without having first obtained a license issued in the same manner as permits issued pursuant to section 77-2705 . Failure to obtain a license shall be a Class IV misdemeanor. Except as provided in sections 81-1560.02 to 81-1560.04 , any retailer who fails to pay the fee imposed pursuant to subsection (1) of this section may have the license revoked in the same manner as permits are revoked pursuant to section 77-2705 .

Legislative History

Source: Laws 1981, LB 253, § 16; Laws 1993, LB 203, § 13; Laws 1995, LB 581, § 1. Termination Date: September 30, 2030 Cross References: Nebraska Revenue Act of 1967, see section 77-2701.