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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/ne/chapter-77/77-3008A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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 device shall pay income taxes on income generated by such cash device quarterly to be filed January 1, April 1, June 1, and October 1 of each calendar year.
(b)Each operator of a cash device shall pay occupation tax and net operating revenue tax for such cash device quarterly to be filed January 1, April 1, June 1, and October 1 of each calendar year if the operator is not subject to a revenue-sharing or other agreement with a distributor who is paying such taxes pursuant to subsection
(1)of this section.
(3)Each distributor, operator, or employee or agent of any distributor or operator of a cash device shall provide an Internal Revenue Service Form 1099 to each player that wins a prize in excess of one thousand one hundred ninety-nine dollars from a cash device placed into operation by such distributor or operator. The department shall make this form available on the department's website.
(4)A distributor or manufacturer located outside the State of Nebraska shall pay income taxes in Nebraska on all income earned in Nebraska.