Details for NE PRESS - STATE OF NEBRASKA - Ad from 2020-10-13

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gaming revenue gener ated 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 as
set forth by law.
Sec. 4. Of the tax imposed
by section 3 of this act, 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 percent
of the tax shall be remitted
to the county treasurer of
the county in which the licensed racetrack enclosure
is located to be distributed
as follows: (1) If the licensed
racetrack enclosure is located completely within an
unincorporated area of
a county, the remaining
twenty-five percent shall be
distributed to the county in
which such licensed racetrack enclosure is located;
or (2) if the licensed racetrack enclosure is located
at least partially within the
limits of a city or village in
such county, one-half of
the remaining twenty-five
percent shall be distributed
to such county and one-half
of the remaining twenty-five
percent to the city or village in which such licensed
racetrack enclosure is at
least partially located.
Sec. 5. Every authorized
gaming operator subject to
taxation as set forth in this
act shall pay such tax and
make report thereof to the
gaming commission under
such rules and regulations
as may be prescribed by the
gaming commission.
Sec. 6. If the tax provided
for in this act is not paid
within such time 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 be added
thereto, together with interest at the rate specified in
section 45-104.02, as such
rate may from time to time
be adjusted, until paid.
Sec. 7. Any authorized gaming operator that willfully
fails, neglects, or refuses to
make any report required
by this act, or by rules and
regulations adopted and
promulgated under this act,
or that knowingly makes
any false statement in any
such report, is guilty of a
Class IV misdemeanor.
Sec. 8. If any section or
provision of this act is deter mined 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 the act as a whole or any
part thereof, other than the
part so determined to be
unconstitutional or otherwise void or invalid.
Respectfully submitted,
Robert B. Evnen
Secretary of State
(Publish three times, weeks
of Oct. 12, Oct. 19 and Oct.
26)

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