Nebraska Food Business Permits: NDA Fee Caps of $122 and $171, Douglas, Lancaster and Hall Counties and Cottage Food Registration
Nebraska Food Business Permits: NDA Fee Caps of $122 and $171, Douglas, Lancaster and Hall Counties and Cottage Food Registration
If you plan to sell food in Nebraska, your first question is probably which license you need. The answer is less simple than in most states. Nebraska has no general state business license and no county business license. Registration follows your activity, and food businesses are handled mainly by the Nebraska Department of Agriculture (NDA), which permits food establishments under the Pure Food Act, Neb. Rev. Stat. 81-2,239 to 81-2,292. This guide covers the NDA permit, the fee caps, the timeline, how Douglas, Lancaster and Hall Counties are handled differently, and how nebraska cottage food law registration works.
Start With the Right Registration for Your Activity
Because Nebraska registers businesses by activity, most food operators end up dealing with three or four separate offices:
- Department of Revenue: a Nebraska sales and use tax permit if you make retail sales, and an income tax withholding certificate if you have employees. Register through the Department of Revenue online registration page.
- Secretary of State: entity filings and trade names. An LLC files a Certificate of Organization and a corporation files Articles of Incorporation. Both filings carry a $100 fee and both require a registered agent, the Nebraska term for the person or company that accepts legal papers for the business. New LLCs and corporations must also publish a notice in a legal newspaper for three successive weeks and file proof of publication with the Secretary of State.
- Department of Labor: unemployment tax and contractor registration, if they apply to your business.
- Department of Agriculture: the food establishment permit covered below.
City and county rules sit on top of these state filings. Expect city sales taxes, possible city occupation taxes, and city and county zoning review. Restaurant occupation taxes are charged separately from anything NDA collects, so budget for them as their own line item.
The NDA Food Establishment Permit
Under the Pure Food Act, a food business must hold an NDA permit and pass inspection before it opens. Permits are non-transferable, and they lapse when the owner or the location changes. If you buy an existing food business, you cannot assume the seller's permit. Plan on applying for your own.
Timeline From Application to Opening
- About 60 days before your target opening: email the Request for Permit to [email protected]. This is the window NDA recommends, and it leaves room for the steps that follow.
- Within 10 business days: NDA acknowledges receipt of your request.
- Within 30 days: an inspector may contact you to schedule the work.
- Before opening: the inspection must be completed. You cannot open to the public on the strength of an application alone.
New establishments also submit building plans for review. Build this step into your schedule early, because plan review can hold up a build-out that is otherwise on track.
NDA Fee Caps: $122 and $171
The Pure Food Act sets statutory maximum fees under 81-2,270. NDA sets its actual fees each July 1 at or below those caps. Use the caps for planning only, and check your NDA fee notice for the figure that applies to your year.
| Permit type | Statutory maximum (81-2,270) |
|---|---|
| Initial permit | $122 |
| Annual permit: restaurants and other establishments, processing plants and commissaries | $171 |
| Annual permit: limited retail, itinerant vendor and limited food service | $122 |
| Per mobile unit | $61 |
| Vending | $24 to $122 |
Annual fees are due August 1. If you operate before you obtain a permit, a $60 addition applies on top of the fee. Keep that in mind if a delayed inspection pushes your opening date, because operating early is the costly mistake here.
Douglas, Lancaster and Hall Counties Work Differently
Permit requests for establishments in Douglas, Lancaster and Hall Counties are forwarded to the local health departments in those counties, not handled solely by NDA. Those local departments set their own fees. That covers cities such as Omaha in Douglas County, Lincoln in Lancaster County, and Grand Island in Hall County.
The NDA caps in this guide do not tell you what you will pay in these three counties. Before you budget, contact the local health department that serves your location and ask for its current fee schedule and inspection process. Do not assume the state figure applies.
Nebraska Cottage Food Law: Registration, Not a Permit
Nebraska cottage food law lets a small producer make certain foods in a home kitchen without a full food establishment permit. The requirements are:
- A home kitchen as the production location.
- Limited non-TCS foods, meaning foods that do not require time and temperature control for safety. Higher-risk products are outside this category, so confirm your product list with NDA before you start selling.
- A food safety course completed by the operator before any sales. A producer who sells only non-TCS food directly to consumers at a farmers market is exempt from the course and the registration.
- Proper labeling on each product.
Cottage food operations register with NDA under 81-2,280. Because this is a registration, the $122 and $171 permit caps in 81-2,270 do not describe its cost. The statute does not list a registration fee, so confirm the current cost with NDA before you submit anything. If you sell at retail, check with the Department of Revenue whether you also need a sales and use tax permit.
Practical Checklist Before You Open
- Decide whether your product fits a cottage food registration or needs a full NDA permit.
- Email the NDA permit request about 60 days before opening, and keep a copy of the acknowledgment.
- If you are a new establishment, prepare building plans for review.
- Schedule the NDA inspection and finish it before you open.
- Check your NDA fee notice for the July 1 figure, and calendar the August 1 annual fee.
- For Douglas, Lancaster and Hall County locations, get the local health department's fee schedule in writing.
- Register for a sales and use tax permit and withholding if you make retail sales or have employees.
- If you formed an LLC or corporation, publish the required notice in a legal newspaper for three successive weeks, file proof with the Secretary of State, and calendar the biennial report. LLCs file in odd-numbered years and corporations file in even-numbered years.
- If you use a trade name, you can register it with the Secretary of State (registration is optional). Registrations last 10 years. The online filing fee is $100, and the fee for in-office or mailed filing is $110.
- Check city and county requirements for restaurant occupation taxes, zoning and any local licensing.
Official Resources
- Nebraska Secretary of State, Business Services Division: entity filings, trade names and the business search at the corporate search page.
- Nebraska Department of Revenue: sales and use tax, withholding and the state sales tax rate of 5.5%.
- Nebraska Business Development Center (Nebraska SBDC), University of Nebraska at Omaha: free startup guidance.
- U.S. Small Business Administration, Nebraska district: federal resources for Nebraska businesses.
- Nebraska Department of Agriculture: food establishment permits and cottage food registration, reached at [email protected].
Important Notice
This article is informational only. It is not legal, tax or licensing advice, and it does not create an attorney-client or accountant-client relationship. Fees, deadlines and requirements change, so confirm every figure with the agency that administers it before you act. Because entity structure, food product mix and tax position all affect what you owe, talk with a qualified attorney or certified public accountant before you form an entity, begin food production, or make sales.