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Crush Tax

Crush tax forms are to be completed and must be submitted to the Nebraska Liquor Control Commission on or before January 25th of each year reporting all juice gallons produced and/or received in the preceding year by each farm winery.  RETAIN A COPY FOR YOUR FILES.  Payment can be made online via Payport.  Report Must include copy of TTB F5120.17 (702) Report of W

Advertising & Coupons

Retail licensees may run advertisements in newspapers, circulars or coupon packages that regularly promote business to potential customers. Prices can be advertised.

Certain matters are specifically prohibited in advertising. No matter may be included that is in anyway false, misleading or deceptive. Nor may any matter be included in advertising if it is lewd or obscene, nor may any portrayal of, or reference to, minors or children be made. Additionally, advertisements shall not contain any reference by name or other identification to any other licensed retailers.

Local Ordinances

Ths is a list of the 2 am ordinances that have been filed by local governments (City or County) to extend the closing times to 2 a.m. in their jurisdictions. Click on the link to read the ordinance as filed with our office. A copy of the bill can be found at AM2163.


The Liquor Control Commission requires all licensees to retain and preserve true books of accounts and records of all business receipts used in connection with the licensed business for a period of three years.  All retail licensees shall keep invoices and records involving purchase and sales of alcohol liquors for the previous twelve months and make them available for inspection upon demand to the Commission or its agents.  Also, Auditors and inspectors by Nebraska Statute shall be allowed e