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. A significant change is the transition from annual to biennial licenses, as indicated by the insertion of "a biennial" and the deletion of "an annual" in relevant sections. Additionally, the bill mandates that distributors and manufacturers undergo ongoing background checks, including fingerprinting and criminal history checks, rather than a one-time check, to ensure compliance with licensing standards.

The bill also introduces a revised fee structure, increasing the licensing fee for distributors from $100 to $200 per cash device (capped at $10,000) and for manufacturers from $5,000 to $10,000. The Tax Commissioner is granted authority to deny licenses for various causes, including violations related to gambling activities and tax compliance. Furthermore, the bill stipulates that no renewal of a license will be granted if the applicant would not qualify for a license upon a first application, and it empowers the Tax Commissioner to suspend or revoke licenses for manufacturers found in violation of the act. Certain sections of the Revised Statutes Cumulative Supplement, 2024, related to previous licensing provisions, are also repealed.

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