9-1201 – Annual gaming tax.
9-1201. Annual gaming tax. To the full extent permitted by the Constitution of Nebraska, including amendments to the Constitution of Nebraska adopted contemporaneously with the enactment of sections 9-1201 to 9-1208, an annual gaming tax is hereby imposed on the operation of all games of chance by authorized gaming operators within licensed racetrack enclosures. Source […]
9-1202 – Terms, defined.
9-1202. Terms, defined. For purposes of sections 9-1201 to 9-1209: (1) Authorized gaming operator means a person or entity licensed pursuant to the Nebraska Racetrack Gaming Act to operate games of chance within a licensed racetrack enclosure; (2) Designated sports wagering area means an area, as designated by the gaming commission, in which sports wagering […]
9-1203 – Tax; amount; collection.
9-1203. Tax; amount; collection. An annual gaming tax is imposed on gross gaming revenue generated by authorized gaming operators within licensed racetrack enclosures from the operation of all games of chance equal to twenty percent of such gross gaming revenue. The gaming commission shall collect the tax and shall account for and remit such tax […]
9-1204 – Tax; proceeds; distribution.
9-1204. Tax; proceeds; distribution. Of the tax imposed by section 9-1203, seventy-five percent shall be remitted to the State Treasurer for credit as follows: Two and one-half percent to the Compulsive Gamblers Assistance Fund, two and one-half percent to the General Fund, and seventy percent to the Property Tax Credit Cash Fund. The remaining twenty-five […]
9-1205 – Tax; report.
9-1205. Tax; report. Every authorized gaming operator subject to taxation as set forth in sections 9-1201 to 9-1209 shall pay such tax by the fifteenth of each month to the gaming commission and make report thereof to the gaming commission under such rules and regulations as may be prescribed by the gaming commission. Source Initiative […]
9-1206 – Tax; delinquent; penalty; interest.
9-1206. Tax; delinquent; penalty; interest. If the tax provided for in sections 9-1201 to 9-1209 is not paid within such time as provided in section 9-1205 or as may be prescribed for payment thereof by rules and regulations prescribed by the gaming commission, the same shall become delinquent and a penalty of ten percent shall […]
9-1207 – Reports; violations; penalty.
9-1207. Reports; violations; penalty. Any authorized gaming operator that willfully fails, neglects, or refuses to make any report required by sections 9-1201 to 9-1209, or by rules and regulations adopted and promulgated under sections 9-1201 to 9-1209, or that knowingly makes any false statement in any such report, is guilty of a Class IV felony. […]
9-1208 – Severability.
9-1208. Severability. If any section or provision of sections 9-1201 to 9-1208 is determined by a court of competent jurisdiction to be unconstitutional or otherwise void or invalid for any reason, such determination shall not affect the validity of sections 9-1201 to 9-1208 as a whole or any part thereof, other than the part so […]
9-1209 – Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.
9-1209. Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination. (1) If any person liable to pay any tax or fee under the Nebraska Racetrack Gaming Act or sections 9-1201 to 9-1208 neglects or refuses to pay such tax or fee after demand, the amount of such tax or fee, […]
9-1112 – Participation in unlawful manner; violations; penalties.
9-1112. Participation in unlawful manner; violations; penalties. (1) Any person who, in playing any game of chance designed to be played with or to receive or to be operated by tokens approved by the commission or by lawful currency of the United States, knowingly uses tokens other than those approved by the commission, uses currency […]