LB890

Nebraska LB890 amends fees and taxes for mechanical amusement devices.

Nebraska LB890 modifies the Mechanical Amusement Device Tax Act by changing fees and occupation taxes. Manufacturers of cash devices must obtain a biennial license from the Tax Commissioner, with a fee of $200 per device up to $10,000. Distributors must also pay a $200 fee per device. The bill defines criteria for determining if a device is a game of skill or chance and outlines penalties for non-compliance. Occupation taxes for non-cash devices increase over time, adjusted for inflation. The bill repeals previous sections and replaces them with these new provisions.