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 shifting from annual to biennial licensing for operators and distributors, along with a new fee structure where the distributor's license fee is set at $200 per cash device (capped at $10,000) and the manufacturer's license fee is established at $10,000. Additionally, all applicants must now undergo background checks, including fingerprinting and criminal history checks, at any time rather than just once. The bill also clarifies definitions for roles within the industry and outlines conditions for license denial or revocation, including checks against state tax liabilities for cash device payouts.

Moreover, the bill introduces provisions that hold applicants or licensees responsible for the costs of background checks and any fees set by the department. The Tax Commissioner is empowered to deny license applications for various reasons, including violations of the act and failure to meet tax obligations. It also specifies that license renewals will not be granted if the applicant would not qualify for a license upon initial application, and the Tax Commissioner can suspend or revoke licenses for manufacturers violating the act. The bill further repeals certain sections of the Revised Statutes Cumulative Supplement, 2024, which may pertain to previous licensing provisions.

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