State Codes and Statutes

Statutes > Nebraska > Chapter54 > 54-603

54-603. Dogs; license tax;amount; service animal; license;county, city, or village; collect fee; disposition.(1) Any county, city, or village shall have authority by ordinanceor resolution toimpose a license tax, inan amount which shall be determined by the appropriate governing body, onthe owner or harborer of any dog or dogs, to be paid under such regulationsas shall be provided by such ordinance or resolutions.(2) Every service animal shall be licensed as required bylocal ordinances or resolutions, but no license tax shall be charged. Uponthe retirement or discontinuance of the animal as a service animal, the ownerof the animal shall be liable for the payment of a license tax as prescribedby local ordinances or resolutions.(3) Any county,city, or village that imposes a license tax on the owner or harborer of anycat or cats or any dog or dogs under this section shall, in addition to thelicense tax imposed by the licensing jurisdiction, collect from the licenseea fee of one dollar. The person designated by the licensing jurisdiction tocollect and administer the license tax shall act as agent for the State ofNebraska in the collection of the fee. From each one-dollar fee collected,such person shall retain three cents and remit the balance to the State Treasurerfor credit to the Commercial Dog and Cat Operator Inspection Program CashFund. If the person collecting the fee is the licensing jurisdiction, thethree cents shall be credited to the licensing jurisdiction's general fund.If the person collecting the fee is a private contractor, the three centsshall be credited to an account of the private contractor. The remittanceto the State Treasurer shall be made at least annually at the conclusion ofthe licensing jurisdiction's fiscal year, except that any licensing jurisdictionor private contractor that collects fifty dollars or less of such fees duringthe fiscal year may remit the fees when the cumulative amount of fees collectedreaches fifty dollars. SourceLaws 1877, § 3, p. 156; R.S.1913, § 174; C.S.1922, § 171; C.S.1929, § 54-603; R.S.1943, § 54-603; Laws 1976, LB 515, § 2; Laws 1997, LB 814, § 7; Laws 2008, LB806, § 13; Laws 2010, LB910, § 3. Cross ReferencesFor other provisions authorizing municipalities to impose license tax on dogs, see sections 14-102, 15-220, 16-206, and 17-526. AnnotationsIn action against county for loss of sheep killed by dogs, based on statute giving new remedy and prescribing prerequisite conditions, plaintiff must allege that conditions have been performed. McCullough v. Colfax County, 4 Neb. Unof. 543, 95 N.W. 29 (1903).