Bill > LB920

This bill modifies the Mechanical Amusement Device Tax Act by updating regulations for "cash devices," which are machines that offer prizes. It clarifies rules around their advertisement, operation, and record-keeping, including stricter penalties for non-compliance and new requirements for manufacturers and distributors to prove devices are games of skill, not chance. The bill also introduces new restrictions on advertising cash devices to prevent them from appealing to minors and limits exterior advertising to small, permanently affixed signs. Furthermore, it mandates age verification for players, requiring attendants to supervise play and devices to have electronic age-scanning capabilities by specific future dates, with exceptions for establishments that do not admit minors. The bill also increases the tax rate on the net operating revenue of cash devices from five percent to fifteen percent and significantly alters how these tax proceeds are distributed, creating a new "Nebraska Child Care Aid Fund" to receive a substantial portion of the revenue, while also adjusting allocations to other funds and local governments. Finally, it repeals the original sections of the law that are being amended.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63234