Brewery / Distillery Permits & Licenses in Lincoln, NE

Applies to all businesses in Lincoln; breweries listed under food/alcohol service (Lincoln Municipal Code 4.04).

Required for commercial occupancies over certain size thresholds.

Required for out-of-state LLCs to operate in Nebraska. Domestic LLCs file Articles of Organization instead ($100 fee).

Required for all LLCs (domestic and foreign). Must include current registered agent/office.

Brewery 'A' license authorizes manufacturing, storing, and selling beer for on/off-premises consumption. Prerequisites: zoning approval, public hearing, background check.

Class A license for distilling spirits. Must have TTB permit first. Local option approval required in some counties.

Required if using trade name/DBA different from LLC name on public documents. Publication in newspaper required.

5.5% state sales tax + local option taxes. Monthly/quarterly filing based on revenue.

Required for employers withholding state income tax from wages.

Register online via e-Worker portal. Quarterly wage reports required.

Mandatory for all employers. Requires withholding Nebraska state income tax from employee wages. Registration includes obtaining a Nebraska Withholding Tax Account Number.

All employers with at least one employee must register. New employers are assigned a standard rate (typically 2.5% in 2024) until experience rating is established.

Breweries and distilleries must register with TTB and file Form 5130.17 to comply with federal excise tax obligations. Required under the Internal Revenue Code.

Breweries must pay federal excise tax on beer removed from the premises for consumption. Small producer tax credit available for up to 60,000 barrels annually ($16 per barrel instead of $18).

Distilleries must pay federal excise tax on spirits removed from the premises. Rates vary slightly based on product type (e.g., compounded spirits).

All alcohol manufacturers must register and pay state excise tax. Beer and spirits are taxed at different rates. Must file monthly returns (Form 37).

Applies to all businesses operating in Nebraska. LLCs taxed as corporations must file Form 10. Pass-through entities (e.g., LLCs filing as partnerships) are not subject to corporate income tax but must file informational returns if required.

Imposed on all businesses operating in Nebraska. Based on net income apportioned to Nebraska. Due annually. Separate from federal income tax obligations.

Most cities in Nebraska require a local business license or privilege tax. Examples: Omaha Municipal Code § 3-101; Lincoln Municipal Code § 8.04. Contact city clerk for specific requirements. Fees vary based on business type and revenue.

Required for all businesses operating within Omaha city limits. Brewery/distillery qualifies as retail/food service.

Breweries/distilleries typically require C-3 General Commercial or heavier industrial zoning (Omaha Municipal Code Chapter 55).

Required for structural changes, HVAC, or tank installations (Omaha Municipal Code Sec. 49-100).

Regulated under Omaha Municipal Code Chapter 55, Article 7.

Microbreweries may require Special Use Permit in B-2/B-4 zones.

Plan review required for new brewery taprooms.

Hazardous materials permit specifically for alcohol production storage (adopts NFPA/IFC).

Required for taproom areas (Lincoln Municipal Code Ch. 15).

Breweries may require conditional use permit (Sarpy County Zoning Regs. Sec. 5.04).

Bellevue Municipal Code Title 11.

Applies to all retail/food businesses including breweries (Kearney Municipal Code 3.04).

Mandatory for all employers with one or more employees in Nebraska, including part-time and seasonal workers. Sole proprietors are not required to cover themselves unless they elect coverage. Brewery/distillery operations fall under 'manufacturing' risk classification. Coverage must be obtained through private insurer or the Nebraska Workers' Compensation Fund.

Not legally required by Nebraska state law for all businesses, but strongly recommended due to third-party injury risks (e.g., slips, falls). Often contractually required by leases, festivals, and distribution agreements. Not enforced by a state agency.

Required for all vehicles registered to the LLC. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies to delivery trucks, tasting room shuttles, or any company vehicle.

Not legally required by Nebraska or federal law, but essential for breweries/distilleries selling consumable products. Covers claims of illness, contamination, or labeling errors. FDA enforces food safety but does not mandate insurance.

Breweries with public tasting require plan review and inspections (Nebraska Food Code adoption).

Required for facilities with flammable liquids, compressed gases, or high-piled storage (IFC adoption, Omaha Fire Code).

Confirms compliance with building, fire, and zoning codes (Omaha Municipal Code Sec. 49-51).

Prohibits deceptive advertising and false claims (e.g., "organic," "locally made," "low calorie"). Applies to websites, social media, and packaging. Must substantiate all claims with evidence. Works in conjunction with TTB labeling rules.

All employers must complete Form I-9 for each employee to verify identity and work authorization. Applies to all employees, including part-time and temporary. E-Verify is not mandatory federally unless federal contractor.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and proper recordkeeping. Applies to all brewery/distillery employees, including production, tasting room, and delivery staff.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. Posting notice and maintaining records required.

All facilities that manufacture, process, pack, or hold food (including beer and distilled spirits) must register with FDA. Brewery/distillery operations are included. Registration must be renewed every two years.

Confidence is medium because FDA's jurisdiction overlaps with TTB; final rules for beer nutrition labeling are still being implemented. However, FDA authority under the 2016 Act is clear for beers under 7% ABV.

Not required if using FRS/GMRS (e.g., Family Radio Service) devices under 2 watts. Required for industrial/business radio systems operating on licensed bands.

Required under 49 CFR Part 107 if shipping distilled spirits or high-proof ethanol. Includes training, labeling, and documentation requirements. Exemptions may apply for small quantities.

All Nebraska LLCs must file an annual report with the Secretary of State by April 1 each year. This applies to all LLCs regardless of business type.

Brewery and distillery operations require a valid manufacturer license from the NLCC. Licenses must be renewed annually by December 31. Fees vary based on type and production volume.

All alcohol manufacturers must renew their Federal Basic Permit with TTB annually by June 30. Fee is based on type and volume of production. See 27 CFR Part 24 for breweries and Part 5 for distilleries.

Sales tax license does not require annual renewal but must be maintained through timely filing and payment of sales tax. Business must file returns monthly or quarterly as assigned.

EIN itself does not require renewal, but businesses with employees must file employment tax returns (e.g., Form 941 quarterly, Form 940 annually).

Employers must withhold Nebraska income tax from employee wages and file Form W-2 and Form W-3 equivalent (Form W-3NE) annually by January 31.

All breweries and distilleries must file TTB Form 5110.27 (Brewer's Report) or Form 5110.31 (Distilled Spirits Report) monthly and make semi-monthly federal excise tax deposits.

Manufacturers must report and pay Nebraska alcohol excise tax on all products sold or removed from the premises. Form ABT-1 must be filed monthly.

Employers must display the OSHA Job Safety and Health: It's the Law poster in a conspicuous location accessible to employees.

Employers must display the Nebraska Minimum Wage and Hour Notice in a conspicuous place accessible to employees.

Required by NLCC for any business holding a liquor license that serves alcohol directly to consumers. Covers incidents such as over-service, drunk driving accidents, or altercations. Not required for off-premise-only production or wholesale-only operations without public sales.

All breweries and distilleries must file a surety bond with TTB as part of federal registration. Bond amount is based on projected excise tax liability. Distilleries typically require higher bonds than breweries. Required under 27 CFR § 55.23. Bond must be issued by a Treasury-certified surety.

A surety bond is required as part of the state liquor licensing process. Amount varies by license type and location. For small breweries and distilleries, the bond is typically $1,000. Ensures compliance with Nebraska liquor laws and regulations.

Not legally required in Nebraska for breweries or distilleries. May be relevant if offering consulting services (e.g., contract brewing design), but generally not applicable to standard production operations. Not enforced by any regulatory body.

Only applies if the brewery/distillery or its owner is performing construction work (e.g., building out a facility) as a contractor. Most breweries/distilleries that hire licensed contractors are not subject to this. Required under Nebraska Revised Statute § 81-1347.

Required for all LLCs operating as breweries/distilleries for tax administration, banking, and excise tax filings. Must be obtained even if no employees are hired.

Brewery: Must file Brewer’s Notice under 27 CFR Part 25. Distillery: Must obtain a Federal Basic Permit under 27 CFR Part 19. Required for all alcohol manufacturing facilities regardless of state location.

All breweries and distilleries must file Federal Excise Tax returns (Form 5000.24 for distilled spirits; Form 5000.27 for beer). Tax is based on volume produced, not sold.

Applies to all employers with employees in the U.S. Brewery/distillery-specific hazards include fermentation gases, confined spaces, pressurized systems, and forklift operations. Required to maintain Safety Data Sheets (SDS), post OSHA poster, and report serious injuries.

Applies to places of public accommodation. Brewery/distillery taprooms must provide accessible entrances, restrooms, counters, and pathways. Does not apply if no public access.

Applies if facility stores regulated substances (e.g., motor oil, hydraulic fluid) above threshold. Common in breweries/distilleries with large boilers, generators, or delivery fleets. Requires certified engineer-designed SPCC plan.

Federal requirements delegated to state. In Nebraska, Nebraska Department of Environment and Energy (NDEE) administers. Required if emissions exceed thresholds (e.g., >10 tons/year of VOCs). Distilleries with large stills or direct-fired heaters may trigger this.

Most Nebraska cities require an annual business license. Fees and deadlines vary by location.

All alcohol products must have a Certificate of Label Approval (COLA) from TTB before distribution. This is not an annual requirement but must be done for each new product or label revision.

Facilities storing or using flammable materials (e.g., ethanol, propane) are subject to fire code inspections. Frequency and requirements vary by city or county.

If the brewery/distillery operates a taproom and serves food, it is subject to routine health inspections. Requirements vary by municipality.

Facilities must comply with state and local building codes. Inspections may be triggered by new construction, renovations, or periodic review.

Brewers and distillers must maintain detailed records of production, packaging, withdrawals, and shipments. Records must be available for TTB inspection at any time.

Businesses must retain sales, excise, and withholding tax records for at least 4 years from the due date of the return.

IRS recommends keeping business tax records for at least 3 years, but 7 years is advised for claims involving losses or deductions.