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In Nebraska, some alcoholic beverage licensees will need to get a surety bond along with their license. Keep reading to see who needs the bond.
Nebraska alcoholic beverage seller licensing
If you’re seeking an alcoholic beverage seller’s license in Nebraska, it will be issued by the Nebraska Liquor Control Commission. These are the license classifications that need a surety bond:
- Class L�Craft Brewery
- Class V�Manufacturer (beer, wine, spirits)
- Class X�Wholesale Liquor
- Class Y�Farm Winery
- Class Z�Microdistillery
Linked above are the license applications for each of those classes�you can find other licensing forms here. The Commission also provides a guide for licensees with a quick rundown of the information they’ll need to provide the state depending on the type of business the licensee applies as (LLC, corporation, etc.). The Commission also provides an informational brochure of some helpful things to know as a liquor licensee. Here are a few key rules and regulations you need to know as a licensee:
- Employees must be 19 years old before they can serve alcohol.
- Alcohol cannot be sold, delivered, or dispensed between one and six a.m., and no alcohol can be consumed after 1:15 a.m.
- Alcohol is not to be sold on Sunday, unless permitted by local ordinance.
- Beer gardens must be fenced or walled in to prevent passing alcohol back and forth.
- Liquor licenses must be framed and displayed, and renewed yearly.
- Open containers of alcohol cannot leave the premises.
Because the sale and handling of alcoholic beverages is highly regulated, make sure you’re familiar with the Commission’s Rules and Regulations�and the Nebraska Liquor Control Act before beginning the license application process.
Why is this bond required?
The Commission requires certain alcoholic beverage licensees to get a surety bond as a guarantee that the licensee will pay their taxes on time and in the correct amount. The amount of bond that’s required varies depending on the license type, but a minimum bond of $1,000 is specified, except for wholesalers who must post a minimum $5,000 bond. This prevents the state from losing money for nonpayment of taxes. Be aware that if a claim is filed against your bond and subsequently proven and paid out, you’ll need to reimburse the surety company for the amount of the paid claim.
Refer to��53-164.01 of the Nebraska Revised Statutes for more information on paying taxes and calculating surety bond liability amounts. If you’re ready to get a Nebraska alcoholic beverage tax bond, get in touch with Single Source Insurance today!