Dog & Cat Local Licensing Fees

Nebraska Revised State Statute 54-603 603 (changes effective 12/1/2015) requires that any county, city or village that collects a licensing fee on dogs and cats shall collect an additional $1.25. Whoever collects this licensing tax would also collect this $1.25 and submit it to the State Treasurer, less $.03 at the conclusion of the licensing jurisdictions fiscal year or, for a jurisdiction that collects less than $50, when the collected amount exceeds $50, when the collected amount exceeds $50. This portion of the law is reprinted below. These funds would be submitted to:

State Treasurer of Nebraska
Attn: Treasury Management Division – Cat & dog license fees
P.O. Box 94788
Lincoln, NE 68509

The fees submitted should be by check, money order or cashier’s check and include a statement that indicates that it is from cat or dog license fees and for the Commercial Dog and Cat cash fund. Also include the name of the municipality and the name, address, and phone number of a contact person.

Please contact us with any question you may have.

(3) Any county, city, or village that imposes a license tax on the owner or harborer of any cat or cats or any dog or dogs under this section shall, in addition to the license tax imposed by the licensing jurisdiction, collect from the licensee a fee of one dollar and twenty-five cents. The person designated by the licensing jurisdiction to collect and administer the license tax shall act as agent for the State of Nebraska in the collection of the fee. From each fee of one dollar and twenty-five cents collected, such person shall retain three cents and remit the balance to the State Treasurer for credit to the Commercial Dog and Cat Operator Inspection Program Cash Fund. If the person collecting the fee is the licensing jurisdiction, the three cents shall be credited to the licensing jurisdiction's general fund. If the person collecting the fee is a private contractor, the three cents shall be credited to an account of the private contractor. The remittance to the State Treasurer shall be made at least annually at the conclusion of the licensing jurisdiction's fiscal year, except that any licensing jurisdiction or private contractor that collects fifty dollars or less of such fees during the fiscal year may remit the fees when the cumulative amount of fees collected reaches fifty dollars.