88-529. License fees.

(1)(a) The commission shall charge an annual license fee for each warehouse that is not licensed under the federal United States Warehouse Act, except as provided in section 88-531. Such fee is due on or before the date established by the commission for each license. The fee for any license issued for less than twelve months shall be prorated based on its duration.

(b) The commission shall not charge an annual license fee for a warehouse that is licensed under the federal United States Warehouse Act.

(2) Prior to July 1, 2027, the annual license fee shall be as provided in this subsection.

Capacity in Bushels Fee
0 10,000 $ 45
10,001 25,000 57
25,001 50,000 68
50,001 75,000 78
75,001 100,000 90
100,001 150,000 102
150,001 200,000 113
200,001 250,000 125
250,001 300,000 135
300,001 350,000 147
350,001 400,000 156
400,001 450,000 170
450,001 500,000 180
500,001 600,000 192
600,001 700,000 203
700,001 800,000 215
800,001 900,000 225
900,001 1,000,000 237
1,000,001 2,000,000 338
2,000,001 3,000,000 395
3,000,001 4,000,000 450
4,000,001 5,000,000 507
5,000,001 6,000,000 563
6,000,001 7,000,000 620
7,000,001 8,000,000 675
8,000,001 9,000,000 732
9,000,001 10,000,000 788
10,000,001 11,000,000 845
11,000,001 15,000,000 1,070
15,000,001 20,000,000 1,350
20,000,001 25,000,000 1,632
25,000,001 30,000,000 1,913
30,000,001 40,000,000 2,475
40,000,001 or more 3,375

(3)(a) On or before December 1, 2026, the commission shall establish the annual license fees that apply beginning July 1, 2027, to warehouses that are not licensed under the federal United States Warehouse Act and electronically submit a schedule of such fees to the Clerk of the Legislature.

(b) Beginning in 2027, on or after July 1 of each year, the commission may modify the annual license fees established under subdivision (a) of this subsection.

(c) An annual license fee that is established or modified under this subsection shall not exceed the fee established for the applicable commodity in the 2025/2026 Rates Charged for AMS Services notice for entities with a Commodity Credit Corporation agreement, as such notice existed on January 1, 2026, that was published by the Agricultural Marketing Service of the United States Department of Agriculture.

(4) Fees collected under this section shall be remitted to the State Treasurer. The State Treasurer shall credit such fees that are paid:

(a) Prior to July 1, 2027, to the General Fund; and

(b) On or after July 1, 2027, to the Grain Dealer and Grain Warehouse Cash Fund.

Source:Laws 1987, LB 164, § 5; Laws 2003, LB 187, § 33; Laws 2026, LB894, § 7.
Effective Date: July 18, 2026