(1) To aid in defraying the cost of administration of the Nebraska Litter Reduction and Recycling Act and the Waste Reduction and Recycling Incentive Fund, there shall be collected an annual litter fee equal to one hundred seventy-five dollars for each one million dollars of gross proceeds of products manufactured and the sales of which are consummated within this state, including byproducts, in the case of manufacturers and equal to one hundred seventy-five dollars for each one million dollars of the gross proceeds of the sales consummated within this state in the case of wholesalers. The litter fee provided by this section shall not be applied to gross proceeds of the sales of any animal, bird, or insect or the milk, eggs, wool, fur, meat, honey, or other substance obtained therefrom if the person performs only the growing or raising function of such animal, bird, or insect. Such fee shall be collected and administered by the Department of Revenue. The fee imposed by this section shall be due on or before October 1 each year, based upon the gross proceeds for the immediately preceding July 1 to June 30 period. The collection and penalty provisions of the Nebraska Revenue Act of 1967 shall be applicable to the administration and collection of the fee imposed by this section.

Attorney's Note

Under the Nebraska Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class IV misdemeanorup to $500
For details, see

Terms Used In Nebraska Statutes 81-1559

  • Department: shall mean the Department of Environment and Energy. See Nebraska Statutes 81-1537
  • Fund: shall mean the Nebraska Litter Reduction and Recycling Fund. See Nebraska Statutes 81-1539
  • Gross proceeds: shall mean the total receipts from all sales less expenditures for the purchase of any item in this state for the purpose of recycling such item. See Nebraska Statutes 81-1548.04
  • Litter: shall mean all waste material susceptible to being dropped, deposited, discarded, or otherwise disposed of by any person upon any property in the state, but not including the wastes of primary processes of farming or manufacturing. See Nebraska Statutes 81-1541
  • Manufacturer: shall mean any person engaged in a business activity who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from the sale of tangible personal property which the person has made, produced, manufactured, processed, or fabricated which is within any of the categories listed in section 81-1560. See Nebraska Statutes 81-1542
  • Person: shall mean any natural person, political subdivision, government agency, public or private corporation, partnership, limited liability company, joint venture, association, firm, or individual proprietorship. See Nebraska Statutes 81-1543
  • Recycling: shall mean the process of separating, cleaning, treating, and reconstituting waste or other discarded materials for the purpose of recovering and reusing the resources contained therein. See Nebraska Statutes 81-1545
  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
  • Wholesaler: shall mean any person engaged in business who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from sales at the wholesale level to retailers, other merchants, or industrial, institutional, and commercial users of any tangible personal property falling into any of the categories listed in section 81-1560 which is sold at the wholesale level. See Nebraska Statutes 81-1548.01
  • Year: shall mean calendar year. See Nebraska Statutes 49-801

(2) No manufacturer or wholesaler in the state shall produce or sell any product which falls within the categories enumerated in this section and section 81-1560 without having first obtained a license issued in the same manner as permits issued pursuant to section 77-2705. If the applicant is an individual, the application for the license shall include the applicant’s social security number. Failure to obtain such license shall be a Class IV misdemeanor. Except as provided in section 81-1560.03, any manufacturer or wholesaler who fails to pay the fee imposed pursuant to subsection (1) of this section may have such license revoked in the same manner as permits are revoked pursuant to section 77-2705.

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