Nebraska Statutes 9-239. Bingo; taxation
(1) The department shall collect a state tax of three percent on the gross receipts received from the conducting of bingo within the state. The tax shall be remitted to the department. The department shall remit the tax to the State Treasurer for credit to the Charitable Gaming Operations Fund. The tax shall be remitted quarterly, not later than thirty days after the close of the preceding quarter, together with any other reports as may be required by the department.
Terms Used In Nebraska Statutes 9-239
- Bingo: shall mean that form of gambling in which:
(a) The winning numbers are determined by random selection from a pool of seventy-five or ninety numbered designators. See Nebraska Statutes 9-204
- Department: shall mean the Department of Revenue. See Nebraska Statutes 9-208
- Gross receipts: shall mean the total receipts received from admissions to the premises where bingo is conducted, when such admissions are directly related to the participation in bingo, and from the sale, rental, or use of all bingo cards. See Nebraska Statutes 9-210
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
(2) Unless otherwise provided in the Nebraska Bingo Act, no occupation tax on any receipts derived from the conduct of bingo shall be levied, assessed, or collected from any licensee under the act by any county, township, district, city, village, or other governmental subdivision or body having power to levy, assess, or collect such tax.