The bill amends the Mechanical Amusement Device Tax Act in Nebraska, focusing on redefining terms and updating licensing requirements for operators, distributors, and manufacturers of cash devices. Key changes include transitioning from annual to biennial licenses for operators and distributors, and increasing the license fee for manufacturers from five thousand to ten thousand dollars. A significant addition is the requirement for background checks, including fingerprinting and criminal history checks, for all applicants and license holders, which can be conducted at any time. Furthermore, operators and distributors are mandated to verify any outstanding debts or state tax liabilities before disbursing winnings, ensuring compliance with the Gambling Winnings Setoff for Outstanding Debt Act.

The bill also introduces provisions that hold applicants or licensees responsible for the costs of background checks and any associated fees. The Tax Commissioner is empowered to deny, suspend, or revoke licenses based on various grounds, including violations of the act, fraudulent activities, and failure to meet tax obligations. Additionally, no renewal of a license will be granted if the applicant would not qualify for a license upon initial application. The bill also repeals certain sections of the Revised Statutes Cumulative Supplement, 2024, which may pertain to previous licensing regulations, thereby enhancing regulatory oversight and promoting responsible operation within the mechanical amusement device industry in Nebraska.

Statutes affected:
Introduced: 9-1303, 77-3001, 77-3002, 77-3003, 77-3003.03
Final Reading: 77-3001, 77-3002, 77-3003, 77-3003.03
Slip Law: 77-3001, 77-3002, 77-3003, 77-3003.03