28-1422. License for sale of tobacco; application; contents.

(1) Every person, partnership, limited liability company, or corporation desiring a license under sections 28-1420 to 28-1429 shall file with the clerk or finance department of the city, town, or village where his, her, their, or its place of business is located, if within the limits of a city, town, or village, or with the clerk of the county where such place of business is located, if outside the limits of any city, town, or village, a written application stating:

(a) The name of the person, partnership, limited liability company, or corporation for whom such license is desired;

(b) An email address for contacting such person, partnership, limited liability company, or corporation; and

(c) The exact location of the place of business.

(2) Each applicant shall also deposit with such application the amount of the license fee provided in section 28-1423.

(3) If the applicant is an individual, the application shall include the applicant's social security number.

(4) Any clerk or finance department that grants such a license shall notify the Tax Commissioner of such granting and transmit all applicable application materials received to the Tax Commissioner.

Source:Laws 1919, c. 180, § 3, p. 401; C.S.1922, § 9851; C.S.1929, § 28-1025; R.S.1943, § 28-1024; Laws 1961, c. 128, § 2, p. 379; R.R.S.1943, § 28-1024, (1975); Laws 1993, LB 121, § 189; Laws 1997, LB 752, § 85; Laws 2024, LB1204, § 12.
Effective Date: July 19, 2024