Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2912 Application deadline; allocation, issuance, or use of credits deadline.
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There shall be no new applications filed under the Nebraska Job Creation and Mainstreet Revitalization Act after December 31, 2030. All applications and all credits pending or approved before such date shall continue in full force and effect, except that no credits shall be alloc…
Neb. Rev. Stat. § 77-2913 Community Development Assistance Act, how cited.
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Sections 77-2913 to 77-2920 shall be known and may be cited as the Community Development Assistance Act.
Neb. Rev. Stat. § 77-2914 Legislative findings and declarations.
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The Legislature hereby finds that areas of chronic economic distress in the State of Nebraska are a detriment to the economic well-being, health, and safety of the citizens of Nebraska. The Legislature further contends that current governmental solutions have not been able to com…
Neb. Rev. Stat. § 77-2915 Terms, defined.
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For purposes of the Community Development Assistance Act, unless the context otherwise requires: (1) Area of chronic economic distress means an area of the state which meets any of the following conditions: (a) An unemployment rate which exceeds the statewide average unemployment…
Neb. Rev. Stat. § 77-2916 Community betterment organization; program proposal; apply for tax credit status.
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Any community betterment organization which provides community assistance or community services in a community development area may apply any time during the fiscal year to the department to have one or more programs certified for tax credit status as provided in sections 77-2917…
Neb. Rev. Stat. § 77-2917 Program proposal; approvals required.
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If the subdivision of local government has adopted a community development plan for an area which includes the area in which the community betterment organization is providing community assistance or community services, the organization shall submit a copy of the program proposal…
Neb. Rev. Stat. § 77-2918 Program proposals; approval; tax credits; allowance.
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(1) The director shall adopt and promulgate rules and regulations for the approval or disapproval of the program proposals submitted pursuant to section 77-2917 taking into account the economic need level and the geographic distribution of the population of the community developm…
Neb. Rev. Stat. § 77-2919 Tax credit; allowance; manner.
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(1) Any business firm or individual which plans to or which has contributed to a certified program of a community betterment organization may apply to the department for authorization for a tax credit for the contribution to the certified program in an amount up to but not exceed…
Neb. Rev. Stat. § 77-2920 Tax credit; limitation on total amount.
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The total amount of tax credit granted for programs approved and certified under the Community Development Assistance Act by the department for any fiscal year shall not exceed three hundred fifty thousand dollars.
Repealed. Laws 1997, LB 270, § 110.
Neb. Rev. Stat. § 77-3001 Terms, defined.
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For purposes of the Mechanical Amusement Device Tax Act, unless the context otherwise requires: (1) Cash device means any mechanical amusement device capable of awarding (a) cash, (b) anything redeemable for cash, (c) gift cards, credit, or other instruments which have a value de…
Neb. Rev. Stat. § 77-3002 Operator; license; application; limitations; background check; cause for denial; disciplinary action; cash device winnings; duty to check collection system.
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(1) Any operator shall be required to procure a biennial license from the Tax Commissioner permitting him or her to operate mechanical amusement devices within the State of Nebraska. The Tax Commissioner, upon the application of any person, may issue a license, except that if the…
Neb. Rev. Stat. § 77-3003 Distributor; license; application; limitations; background check; cause for denial; disciplinary action; fee; cash device winnings; duty to check collection system.
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(1) Any distributor shall be required to procure a biennial license from the Tax Commissioner permitting him or her to place and either directly or indirectly control or manage a mechanical amusement device within the State of Nebraska. The Tax Commissioner, upon the application …
Neb. Rev. Stat. § 77-3003.01 Seizure of mechanical amusement device; penalty; determination cash device complies with act; procedure; Tax Commissioner; powers and duties; mechanical amusement device decal; final decision; appeal; retail establishment; limits on devices; annual decal fee; device appearance and advertising; acts prohibited.
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(1)(a) The Tax Commissioner or his or her agents or employees, at the direction of the Tax Commissioner, or any peace officer of this state may seize, without a warrant, any mechanical amusement device if there is cause to believe such mechanical amusement device is not in compli…
Neb. Rev. Stat. § 77-3003.02 Operation of cash device; restrictions; requirements; licensee; disciplinary action.
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(1) No cash device shall be operated using a credit card, charge card, or debit card. (2) No person under twenty-one years of age shall play or participate in any way in the operation of a cash device. No distributor, operator, or employee or agent of any distributor or operator …
Neb. Rev. Stat. § 77-3003.03 Manufacturer; license; application; limitations; fee; background check; cause for denial; disciplinary action.
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(1) A manufacturer of a cash device shall be required to procure a biennial license from the Tax Commissioner permitting such manufacturer to place any cash devices in the State of Nebraska for sale, lease, or distribution through a third party. The Tax Commissioner, upon the app…
Neb. Rev. Stat. § 77-3004 Mechanical amusement device; not cash devices; occupation tax; amount; payment.
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(1) An occupation tax is hereby imposed and levied, in the amount and in accordance with the terms and conditions stated in this section, upon the business of operating mechanical amusement devices that are not cash devices within the State of Nebraska for profit or gain either d…
Neb. Rev. Stat. § 77-3005 Occupation tax; addition to other taxes and fees; political subdivision; tax on mechanical amusement devices; prohibited.
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(1) The occupation tax levied and imposed by the Mechanical Amusement Device Tax Act shall be in addition to any and all taxes or fees, of any form whatsoever, now imposed by the State of Nebraska upon the business of operating or distributing mechanical amusement devices, except…
Neb. Rev. Stat. § 77-3006 Tax Commissioner; administration of act; department; powers and duties.
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(1) The administration of the Mechanical Amusement Device Tax Act is hereby vested in the Tax Commissioner subject to other provisions of law relating to the Tax Commissioner. The Tax Commissioner may prescribe, adopt and promulgate, and enforce rules and regulations relating to …
Neb. Rev. Stat. § 77-3007 Occupation tax; payment; decal; form; display.
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(1) The payment of the occupation tax imposed by the Mechanical Amusement Device Tax Act shall be evidenced by a separate decal for each mechanical amusement device signifying payment of the tax, in a form prescribed by the Tax Commissioner. (2) Every distributor or operator shal…
Neb. Rev. Stat. § 77-3008 Income tax, occupation tax, net operating revenue tax; distributor, operator, manufacturer; payment required, when; cash device prize; form for player, conditions.
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(1) Each distributor of a cash device shall pay taxes owed quarterly to be filed January 1, April 1, June 1, and October 1 of each calendar year. Such taxes required to be paid shall include income tax, occupation tax, and net operating revenue tax. (2)(a) Each operator of a cash…
Neb. Rev. Stat. § 77-3009 Violations; penalties.
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(1) Any distributor or operator who places a cash device into operation in the State of Nebraska without the necessary decal being placed conspicuously upon it or without having obtained the necessary license shall be subject to an administrative penalty of up to one thousand dol…
Transferred to section 77-363.
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[Repealed or reserved.]
Repealed. Laws 1972, LB 1044, § 1.
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[Repealed or reserved.]
Repealed. Laws 1971, LB 33, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3010 Violations; prosecution; limitation.
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Prosecutions for any violations of the Mechanical Amusement Device Tax Act shall be brought by the Attorney General or county attorney in the county in which the violation occurs. Any prosecution for the violation of any of the provisions of the act shall be instituted within thr…
Neb. Rev. Stat. § 77-3011 Act, how cited.
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Sections 77-3001 to 77-3014 shall be known and may be cited as the Mechanical Amusement Device Tax Act.
Neb. Rev. Stat. § 77-3012 Net operating revenue; taxation; amount; manner; distribution.
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(1) Except as otherwise provided in subsection (5) of this section, a tax is hereby imposed and levied, in the amount and in accordance with this section, upon the net operating revenue of all cash devices operating within the State of Nebraska for profit or gain either directly …
Neb. Rev. Stat. § 77-3013 Central server.
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(1) The Tax Commissioner shall establish a central server for purposes of receiving data and accurate revenue and income reporting from cash devices across the State of Nebraska. Such central server shall be in place and operational within one year after July 19, 2024. (2) Once t…
Neb. Rev. Stat. § 77-3014 Manufacturer; cash device winnings; duty to check collection system.
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Beginning on the implementation date designated by the Tax Commissioner pursuant to subsection (2) of section 9-1312, prior to the winnings payment of any cash device winnings as defined in section 9-1303, a manufacturer of a cash device that makes winnings payments shall check t…
Transferred to section 77-364.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 834, § 66.
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[Repealed or reserved.]
Transferred to section 77-378.
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[Repealed or reserved.]
Transferred to section 77-367.
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[Repealed or reserved.]
Transferred to section 77-368.
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[Repealed or reserved.]
Transferred to section 77-370.
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[Repealed or reserved.]
Transferred to section 77-371.
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[Repealed or reserved.]
Transferred to section 77-387.
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[Repealed or reserved.]
Transferred to section 77-388.
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[Repealed or reserved.]
Transferred to section 77-389.
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[Repealed or reserved.]
Transferred to section 77-390.
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[Repealed or reserved.]
Transferred to section 77-391.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-3101 Volunteer Emergency Responders Incentive Act, how cited.
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Sections 77-3101 to 77-3106 shall be known and may be cited as the Volunteer Emergency Responders Incentive Act.
Neb. Rev. Stat. § 77-3102 Terms, defined.
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For purposes of the Volunteer Emergency Responders Incentive Act: (1) Active emergency responder means a person who has been approved by the duly constituted authority in control of a volunteer department as a volunteer member of the department, who is performing services, as bot…
Neb. Rev. Stat. § 77-3103 Qualification; points; basis.
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(1) The standard criteria for qualified active service shall be based on a total of one hundred possible points per year. A person must accumulate at least fifty points out of the possible one hundred points during a year of service in order to qualify as an active emergency resp…
Neb. Rev. Stat. § 77-3104 Certification administrator; designation; duties; notice to volunteer member; written certification.
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(1) Each volunteer department serving a county, city, village, or rural or suburban fire protection district shall designate one member of the department to serve as the certification administrator. The designation of such individual as the certification administrator shall be co…
Neb. Rev. Stat. § 77-3105 Certification administrator; certified list of volunteer members; duties; income tax credit.
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(1) The certification administrator of the volunteer department shall file with the Department of Revenue a certified list of those volunteer members who have qualified as active emergency responders, active rescue squad members, or active volunteer firefighters for the immediate…
Neb. Rev. Stat. § 77-3106 Laws 2018, LB760, retroactive applicability; certification administrator; duties; county board; duties.
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(1) The changes made in sections 77-3102, 77-3103, 77-3104, and 77-3105 by Laws 2018, LB760, shall apply retroactively to July 21, 2016. (2) For any volunteer member of a volunteer department serving a county, such volunteer member's service and activities during calendar year 20…
Neb. Rev. Stat. § 77-3107 Relocation Incentive Act, how cited.
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Sections 77-3107 to 77-3112 shall be known and may be cited as the Relocation Incentive Act.