77-3003.03. Manufacturer; license; application; limitations; fee; background check; cause for denial; disciplinary action.
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/ne/chapter-77/77-3003-03A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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 application of any person, may issue a license subject to the same limitations as an operator's license under section 77-3002 . If the applicant is an individual, the application shall include the applicant's social security number. The license fee for a manufacturer of a cash device shall be ten thousand dollars. The Department of Revenue shall remit all license fees collected by the department pursuant to this section to the State Treasurer for credit to the Department of Revenue Enforcement Fund.
(2)(a) Each applicant for or person holding a license as a manufacturer of a cash device shall be subject to a background check at any time by the department including fingerprinting and a check of his or her criminal history record information maintained by the Identification Division of the Federal Bureau of Investigation through the Nebraska State Patrol for the purpose of determining whether the Department of Revenue has a basis to deny the license application or to suspend, cancel, revoke, or terminate the person's license. Each applicant for or person holding a license pursuant to this section shall also submit a personal history report to the department on a form provided by the department and may be subject to a background investigation, an inspection of the applicant's or licensee's facilities, or both. An applicant or licensee shall pay the costs associated with the background check and any required fees as determined by the department.
(b)The Tax Commissioner has the authority to deny a license for a manufacturer of a cash device for cause. Cause for denial of a license application includes instances in which the applicant individually, or in the case of a business entity, any officer, director, employee, or limited liability company member of the applicant or licensee other than an employee whose duties are purely ministerial in nature:
(i)Violated the provisions, requirements, conditions, limitations, or duties imposed by the Mechanical Amusement Device Tax Act or any rules or regulations adopted and promulgated pursuant to the act;
(ii)Knowingly caused, aided, abetted, or conspired with another to cause any person to violate any of the provisions of the act or any rules or regulations adopted and promulgated pursuant to the act;
(iii)Obtained a license or permit under the act by fraud, misrepresentation, or concealment;
(iv)Has been convicted of, forfeited bond upon a charge of, or pleaded guilty or nolo contendere to any offense or crime, whether a felony or a misdemeanor, involving any gambling activity or fraud, theft, willful failure to make required payments or reports, or filing false reports with a governmental agency at any level;
(v)Denied the department or its authorized representatives, including authorized law enforcement agencies, access to any place where activity required to be licensed under the act is being conducted or failed to produce for inspection or audit any book, record, document, or item required by law, rule, or regulation;
(vi)Made a misrepresentation of or failed to disclose a material fact to the department;
(vii)Failed to prove by clear and convincing evidence such applicant's qualifications to be licensed in accordance with the act;
(viii)Failed to pay any taxes and additions to taxes, including penalties and interest required by the act or any other taxes imposed pursuant to the Nebraska Revenue Act of 1967; or
(ix)Has been cited for a violation of the Nebraska Liquor Control Act and had a liquor license suspended, canceled, or revoked by the Nebraska Liquor Control Commission for illegal gambling activities on or about the premises licensed by the commission pursuant to the Nebraska Liquor Control Act or the rules and regulations adopted and promulgated pursuant to such act.
(c)No renewal of a license pursuant to this section shall be issued when the applicant for renewal would not be eligible for a license upon a first application.
(3)The Tax Commissioner has the authority to suspend or revoke the license of any manufacturer of a cash device that is in violation of the Mechanical Amusement Device Tax Act.