How to Start a Dog Boarding Kennel in Nebraska: NDA License, $125 One-Time Fee and Annual Fees From $175 by Animal Count
How to Start a Dog Boarding Kennel in Nebraska: NDA License, $125 One-Time Fee and Annual Fees From $175 by Animal Count
If you want to keep other people's dogs overnight in Nebraska, you need a kennel license from the Nebraska Department of Agriculture (NDA) before your first overnight guest arrives. The Commercial Dog and Cat Operator Inspection Act (Neb. Rev. Stat. 54-625 to 54-643) covers boarding kennels, breeders, dealers, shelters, rescues and pet shops. Operating without a license is a Class I misdemeanor under 54-634. This guide walks through the Nebraska kennel license process from start to finish: the costs, the inspection, the annual fee, and the business registrations you need before you open.
This article is informational content, not legal or tax advice. NDA may adjust fees by rule within statutory limits, so confirm current figures with NDA before you build your budget. For complex situations, such as buying an existing kennel, opening a second location, or choosing an entity for tax purposes, consult a qualified attorney or CPA.
What Counts as a Boarding Kennel in Nebraska
Nebraska defines a boarding kennel by overnight stays. Under 54-626, grooming, training or daycare alone does not make a business a boarding kennel. The boarding category applies once other people's dogs or cats stay with you overnight. A daycare that sends every dog home each evening does not fit that definition, but ask NDA whether any other license category applies to your exact operating model.
The license must be in place before you begin overnight stays, not just before you advertise them. If you plan to add overnight boarding to an existing daycare or grooming business later, treat that change as a licensing event and contact NDA before the first overnight stay.
Materials and Information You Need Before You Apply
Gather these items before you start the paperwork. Having them ready prevents most of the delays first-time applicants run into.
- Your legal business name and entity choice. If you form an LLC or corporation, you will need a Nebraska registered agent and a filed Certificate of Organization or Articles of Incorporation.
- Your facility address and layout. Describe the kennel runs, sleeping areas, outdoor exercise space, and drainage. NDA inspects the premises, so the layout you describe should match what the inspector sees.
- Zoning confirmation from your city, village or county planning office.
- An animal count plan. The annual fee depends on the daily average number of dogs and cats over the prior 12 months, so start keeping daily counts from the first day you board animals.
- Funds for the $125 license fee and the first annual fee.
- Written procedures for intake, feeding, cleaning and emergency veterinary care. These help during inspection and keep daily operations consistent.
- A Nebraska ID from the Department of Revenue, plus a sales and use tax permit if you sell products at retail, and an income tax withholding certificate if you have employees.
Step 1: Choose Your Legal Structure and Business Name
Many small kennels operate as sole proprietorships, LLCs or corporations. An LLC is a common choice for separating business liabilities from personal assets, but the right structure depends on your situation, so confirm it with an attorney or CPA.
In Nebraska, the LLC formation document is a Certificate of Organization. The filing fee is $100 online or $110 on paper, and you can file electronically through the Secretary of State's eDelivery portal at https://www.nebraska.gov/apps-sos-edocs/ or on paper. The LLC name must contain the words limited liability company or limited company, or an abbreviation such as LLC, L.L.C., LC or L.C. The name cannot be the same as or deceptively similar to a name already on record unless the prior owner consents or a court judgment grants the right to use it.
Search the state business database at https://www.nebraska.gov/sos/corp/corpsearch.cgi?nav=search before you settle on a name. If you need time, you can reserve a name for 120 days for $30.
If you will operate under a name other than your legal name, such as a brand name for your facility, you can register it as a trade name, but registration is optional in Nebraska. The Secretary of State registers trade names statewide, not county by county. The fee is $100 online or $110 in office or by mail, and the registration lasts 10 years. Renewal costs $110. Trade name registration also requires a separate newspaper publication, and the affidavit or proof of publication carries no fee. Ask the newspaper for its rate before you file, because the publication cost is separate from the state fee.
Step 2: Register With the Secretary of State and Appoint a Registered Agent
New LLCs and corporations must publish a notice in a legal newspaper for three successive weeks and then file proof of publication with the Secretary of State. Plan for this step in your timeline and ask the newspaper for its legal notice rate before you file.
Nebraska calls this role a registered agent. Every LLC must maintain a Nebraska office and an agent for service of process under Neb. Rev. Stat. 21-113. The agent must be an individual who resides in Nebraska or another person or entity authorized to transact business in the state. If you lose your agent without replacing them, the company can be administratively dissolved. Changing the agent or office costs $25 online or $30 on paper.
Nebraska imposes no franchise tax and no occupation tax on LLCs. An LLC taxed as a pass-through reports its income on the members' Nebraska individual returns, which carry 2026 rates from 2.46% to 4.55%. An LLC taxed as a corporation pays the 4.55% Nebraska corporate income tax for tax years beginning on or after January 1, 2026. Your tax treatment is a decision for your CPA.
Step 3: Confirm Zoning and Local Rules
Nebraska has no general state business license and no county business license. Local rules are where kennels most often run into trouble. The state has 93 counties and 528 municipalities (cities and villages), and zoning is set at the city, village or county level.
Contact the planning or zoning office for your city, village or county and ask these questions:
- Is a boarding kennel a permitted use in this zone, or does it need a conditional use permit?
- Are there setback, noise, waste or animal number limits that apply to kennels?
- Does my city levy a city sales tax or a city occupation tax that applies to my business?
Get answers in writing when possible, and resolve zoning before you sign a lease or buy a building. A valid NDA license does not replace local zoning approval.
Step 4: Register for State Taxes and Employer Accounts
Register with the Nebraska Department of Revenue at https://revenue.nebraska.gov/ to obtain your Nebraska ID. You need a sales and use tax permit if your kennel makes retail sales, such as selling food, treats, leashes or toys, rents or leases tangible personal property, or provides taxable services. Nebraska's state sales tax rate is 5.5%, and cities may add their own sales tax. You can register online at https://revenue.nebraska.gov/businesses/register-your-new-business-online.
Confirm with the Department of Revenue whether your boarding, grooming or daycare fees are taxable services. The answer determines how you collect and report tax, so do not assume either way.
If you hire staff, you need an income tax withholding certificate from the Department of Revenue and an unemployment tax registration with the Nebraska Department of Labor. Register with both before your first payroll.
Step 5: Submit Your NDA Application and Pay the $125 Fee
The NDA license carries a one-time, nonrefundable fee of $125. Because the fee cannot be refunded, confirm that your facility is ready for inspection before you pay. Ask NDA for the current application form, submission instructions and payment method, since those details are not part of this guide.
Submit the application with your facility information and fee as NDA directs. Keep a copy of everything you send, along with the dates you sent it.
Step 6: Pass the Qualifying NDA Inspection
The license does not issue until NDA completes a qualifying inspection (54-627 and 54-630). Inspectors review the facility and how you operate. Common preparation areas include clean and sanitized kennels, working drainage, secure runs and fencing, adequate water and shelter for every animal, and accurate records of animal counts and care. This guide does not reproduce NDA's inspection checklist, so ask the agency for it before the inspection date.
Once licensed, expect more inspections. NDA must inspect every licensee at least once in every 24 months (54-628).
Step 7: Pay the Annual Fee by April 1
The annual fee is due April 1 each year (54-627(4)). The amount depends on the daily average number of dogs and cats you kept over the prior 12 months. Boarding kennels also pay $2 for each animal above 10. The schedule appears in the table below.
For example, a kennel that averages 30 animals pays the $225 tier fee for 11 to 50 animals, plus $2 for each of the 20 animals above 10, which is $40. The total is $265. Confirm with NDA how the per-animal charge is calculated. If you have no 12-month history yet, also confirm with NDA how your first-year fee is set.
A late annual fee accrues at 20% of the annual fee for each month it is late, up to a maximum of 100%. On a $225 fee, that is $45 per month, or $90 after two months. The late fee reaches its 100% cap after five months.
Annual Fee Schedule for Nebraska Dog and Cat Licensees
NDA bases the annual fee on the daily average number of dogs and cats over the prior 12 months. NDA may adjust fees by rule within statutory caps, so check its current notice before you budget.
| Daily average dogs and cats (prior 12 months) | Annual fee |
|---|---|
| 10 or fewer | $175 |
| 11 to 50 | $225 |
| 51 to 100 | $275 |
| 101 to 150 | $325 |
| 151 to 200 | $375 |
| 201 to 250 | $425 |
| 251 to 300 | $475 |
| 301 to 350 | $525 |
| 351 to 400 | $575 |
| 401 to 450 | $625 |
| 451 to 500 | $675 |
| Above 500 | $2,100 |
Boarding kennels pay an additional $2 for each animal above 10.
Expected Results
Working through these steps in order may help you avoid delays, because the license issues only after the application, the fee and the qualifying inspection are complete. Kennels that keep accurate daily animal counts and pay annual fees on time may also find later renewals and inspections more straightforward. Results depend on your location, facility, operating choices and NDA's review, and no outcome is guaranteed.
Common Mistakes to Avoid
- Opening overnight stays before the license issues. Operating without a license is a Class I misdemeanor under 54-634.
- Budgeting only for the $125 fee. The annual fee starts at $175 and rises with your animal count, and boarding kennels pay $2 for each animal above 10.
- Guessing your animal count. The fee depends on the daily average over 12 months, so keep daily records from the start.
- Missing the April 1 due date. The late fee adds 20% of the annual fee for each month, up to 100%.
- Assuming the license moves with you. The license does not transfer and lapses on a change of owner or location, so a new owner or a new building requires a new license.
- Skipping zoning. An NDA license does not replace city or county zoning approval.
- Forgetting your entity filings. LLCs file biennial reports in odd-numbered years, and a missed filing can lead to administrative dissolution.
- Confusing daycare with boarding. A daycare alone falls outside the boarding definition in 54-626, but the first overnight stay changes that.
Keep Your License and Filings Current
Put these recurring dates on your calendar:
- April 1 each year: NDA annual fee due.
- January 1 to April 1 in odd-numbered years: LLC biennial report, $25 online or $30 on paper. Delinquent after June 16.
- March 1 in even-numbered years: corporate Biennial Report and Occupation Tax, starting at $26. Delinquent after April 15.
- Every 24 months: at least one NDA inspection.
- Every 10 years: trade name renewal at $110.
- Continuously: maintain your Nebraska registered agent and office.
Where to Get Help
- Nebraska Secretary of State, Business Services Division: https://sos.nebraska.gov/business-services/corporate-and-business
- Nebraska Department of Revenue: https://revenue.nebraska.gov/
- Nebraska Business Development Center (Nebraska SBDC), University of Nebraska at Omaha: https://www.unomaha.edu/nebraska-business-development-center/business-start-and-growth/index.php
- SBA District Office for Nebraska: https://www.sba.gov/district/nebraska
For kennel licensing questions, contact the Nebraska Department of Agriculture directly. Ask for current fee notices, the application, the inspection checklist and how the per-animal charge is calculated.
This article is informational content, not legal, tax or veterinary advice. Fees, deadlines and procedures can change, so verify current requirements with the Nebraska Department of Agriculture, the Secretary of State and the Department of Revenue before you act. Consult a qualified attorney or CPA for decisions about your entity, taxes, lease or property, and insurance.