53-124.12 Annual catering license; issuance; procedure; fee; occupation tax. - Nebraska Statutes

53-124.12. Annual catering license; issuance;procedure; fee; occupation tax.(1) The holder of a licenseto sell alcoholic liquor at retail issued under subsection (6) of section 53-124, a craft brewerylicense, a microdistillery license, or a farm winery license may obtain anannual catering license as prescribed in this section. The catering licenseshall be issued for the same period and may be renewed in the same manneras the retail license, craft brewery license, microdistillery license, orfarm winery license.(2) Any person desiring to obtain a catering license shall file withthe commission:(a) An application in triplicate original upon such forms as the commissionprescribes; 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 commissionshall notify, by registered or certified mail, return receipt requested withpostage prepaid, (a) the clerk of the city or incorporated village in whichsuch applicant is located or (b) if the applicant is not located within acity or incorporated village, the county clerk of the county in which suchapplicant is located, of the receipt of the application. The commission shallenclose with such notice one copy of the application. The local governingbody and the commission shall process the application in the same manner asprovided in section 53-132.(4) The local governing body with respect to catering licensees withinits liquor license jurisdiction as provided in subsection (5) of this sectionmay cancel a catering license for cause for the remainder of the period forwhich such catering license is issued. Any person whose catering license iscanceled may appeal to the district court of the county in which the localgoverning body is located.(5) For purposes of this section, local governing body means (a) thegoverning body of the city or village in which the catering licensee is locatedor (b) if such licensee is not located within a city or village, the governingbody of the county in which such licensee is located.(6) The local governing body may impose an occupation tax on the businessof a catering licensee doing business within the liquor license jurisdictionof 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. SourceLaws 1988, LB 490, § 1; Laws 1991, LB 344, § 28; Laws 1994, LB 1292, § 5; Laws 1996, LB 750, § 8; Laws 2001, LB 278, § 5; Laws 2004, LB 485, § 17; Laws 2006, LB 562, § 5; Laws 2007, LB549, § 9; Laws 2010, LB861, § 59.