Nebraska Revised Statute 60-3,143
(1) For every motor vehicle of ten-passenger capacity or less and not used for hire, the registration fee shall be fifteen dollars.
(2) For each motor vehicle having a seating capacity of ten persons or less and used for hire, the registration fee shall be six dollars plus an additional four dollars for every person such motor vehicle is equipped to carry in addition to the driver.
(3) For motor vehicles leased for hire when no driver or chauffeur is furnished by the lessor as part of the consideration paid for by the lessee, incident to the operation of the leased motor vehicle, the fee shall be fifteen dollars.
Laws 2005, LB 274, § 143.