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 […]
9-1002 – Terms, defined.
9-1002. Terms, defined. For purposes of sections 9-1001 to 9-1007: (1) Commission means the Nebraska Commission on Problem Gambling; (2) Division means the Charitable Gaming Division of the Department of Revenue; (3) Problem gambling means maladaptive gambling behavior that disrupts personal, family, or vocational pursuits; and (4) Program means the Gamblers Assistance Program. Source Laws […]
9-1111 – Game of chance; cheating; gaming device; manipulation; penalties.
9-1111. Game of chance; cheating; gaming device; manipulation; penalties. (1) Any person who knowingly cheats at any game of chance is guilty of a Class I misdemeanor. (2) Any person who manipulates, with the intent to cheat, any component of a gaming device in a manner contrary to the designed and normal operational purpose of […]
9-1003 – Nebraska Commission on Problem Gambling; created; members; terms; vacancies; meetings.
9-1003. Nebraska Commission on Problem Gambling; created; members; terms; vacancies; meetings. (1) The Nebraska Commission on Problem Gambling is created. For administrative purposes only, the commission shall be within the division. The commission shall have nine members appointed by the Governor as provided in this section, subject to confirmation by a majority of the members […]
9-1004 – Commission; officers; expenses; duties; director; duties; rules and regulations; report.
9-1004. Commission; officers; expenses; duties; director; duties; rules and regulations; report. (1) The commission shall appoint one of its members as chairperson and such other officers as it deems appropriate. Members shall be reimbursed for expenses in carrying out their duties as members of the commission as provided in sections 81-1174 to 81-1177. (2) The […]