reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-230 - Operation without license; public nuisance; penalties.

9-230.
Operation without license; public nuisance; penalties.
No person, except a licensed organization or qualifying nonprofit organization operating pursuant to the Nebraska Bingo Act, shall conduct any game of bingo for which a charge is made, and no person except a licensed organization shall award any prize with a value in excess of twenty-five dollars for any bingo game. Any such game conducted in violation of this section is hereby declared to be a public nuisance. Any person violating the provisions of this section shall be guilty of a Class III misdemeanor for the first offense and a Class I misdemeanor for the second or subsequent offense.
Source
Laws 1978, LB 351, § 48;
Laws 1984, LB 949, § 44;
R.S.Supp.,1984, § 9-171;
Laws 1986, LB 1027, § 31;
Laws 1988, LB 295, § 16;
Laws 1994, LB 694, § 31.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-231 - License; qualified applicants.

9-231.
License; qualified applicants.
(1) Any nonprofit organization holding a certificate of exemption under section 501(c)(3), (c)(4), (c)(5), (c)(8), (c)(10), or (c)(19) of the Internal Revenue Code or any volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad may apply for a license to conduct bingo.
(2) Prior to applying for any license, an organization shall:
(a) Be incorporated in this state as a not-for-profit corporation or organized in this state as a religious or not-for-profit organization. For purposes of this subsection, a domesticated foreign corporation shall not be considered incorporated in this state as a not-for-profit corporation;
(b) Conduct activities within this state in addition to the conduct of bingo;
(c) Be authorized by its constitution, articles, charter, or bylaws to further in this state a lawful purpose;
(d) Operate without profit to its members, and no part of the net earnings of such organization shall inure to the benefit of any private shareholder or individual; and
(e) Have been in existence for five years immediately preceding its application for a license, and shall have had during that five-year period a bona fide membership actively engaged in furthering a lawful purpose. A society defined in section 21-608 which is chartered in Nebraska under a state, grand, supreme, national, or other governing body may use the charter date of its parent organization to satisfy such five-year requirement.
(3) None of the provisions of this section shall prohibit a senior citizens group from organizing and conducting bingo pursuant to the Nebraska Bingo Act when bingo is played only by members of the senior citizens group conducting the bingo. For purposes of this section, senior citizens group shall mean any organization the membership of which consists entirely of persons who are at least sixty years old.
Source
Laws 1978, LB 351, § 18;
Laws 1983, LB 259, § 15;
Laws 1984, LB 949, § 20;
R.S.Supp.,1984, § 9-141;
Laws 1986, LB 1027, § 32;
Laws 1988, LB 295, § 17;
Laws 1989, LB 767, § 16;
Laws 2002, LB 545, § 11.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-232.02 - Licenses; renewal; procedure; fee.

9-232.02.
Licenses; renewal; procedure; fee.
(1) All licenses to conduct bingo and licenses issued to utilization-of-funds members, gaming managers, or commercial lessors shall expire as provided in this section and may be renewed biennially. An application for license renewal shall be submitted at least forty-five days prior to the expiration date of the license. The department may prescribe a separate application form for renewal purposes for any license application required by the Nebraska Bingo Act. The renewal application may require such information as the department deems necessary for the proper administration of the act.
(2) A license to conduct bingo issued to a nonprofit organization holding a certificate of exemption under section 501(c)(3) or (c)(4) of the Internal Revenue Code and any license issued to a utilization-of-funds member or gaming manager for such nonprofit organization shall expire on September 30 of each odd-numbered year or on such other date as the department may prescribe by rule and regulation. The biennial license fee for a utilization-of-funds member shall be forty dollars and the biennial license fee for a gaming manager shall be one hundred dollars.
(3) A license to conduct bingo issued to a nonprofit organization holding a certificate of exemption under section 501(c)(5), (c)(8), (c)(10), or (c)(19) of the Internal Revenue Code or any volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad and any license issued to a utilization-of-funds member or gaming manager for such nonprofit organization or volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad shall expire on September 30 of each even-numbered year or on such other date as the department may prescribe by rule and regulation. The biennial license fee for a utilization-of-funds member shall be forty dollars and the biennial license fee for a gaming manager shall be one hundred dollars.
(4) A license issued to a commercial lessor shall expire on September 30 of each odd-numbered year or on such other date as the department may prescribe by rule and regulation.
Source
Laws 1994, LB 694, § 35;
Laws 1997, LB 248, § 3;
Laws 2000, LB 1086, § 5;
Laws 2002, LB 545, § 13;
Laws 2007, LB638, § 3.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-232.03 - Limited period bingo; authorization.

9-232.03.
Limited period bingo; authorization.
A licensed organization may request authorization from the department to conduct a limited period bingo. A licensed organization may conduct no more than four limited period bingos with an aggregate total of no more than twelve days in any twelve-month period commencing October 1 of each year or such other date as the department may prescribe by rule and regulation.
The request shall be in writing and shall contain the date and time when and the location where the limited period bingo is to be conducted. The request shall be submitted to the department at least ten days prior to the desired starting date of the limited period bingo.
Except as otherwise provided in the Nebraska Bingo Act, a limited period bingo shall be conducted in the same manner as prescribed for regular bingo occasions.
Source
Laws 1994, LB 694, § 36;
Laws 2000, LB 1086, § 6.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-233 - Licenses; classes; fees.

9-233.
Licenses; classes; fees.
(1) The department may issue an applicant organization one of the following classes of bingo licenses:
(a) A Class I license which shall include organizations with gross receipts from the conduct of bingo which are less than one hundred thousand dollars per twelve-month period commencing October 1 of each year or such other date as the department may prescribe by rule and regulation; or
(b) A Class II license which shall include organizations with gross receipts from the conduct of bingo equal to or greater than one hundred thousand dollars per twelve-month period commencing October 1 of each year or such other date as the department may prescribe by rule and regulation.
(2) For purposes of this section, when bingo occasions are conducted on a joint basis by two or more licensed organizations, the class of license required shall be determined based upon the combined gross receipts of all licensed organizations involved in the conduct of the bingo occasion.
(3) A biennial fee of thirty dollars shall be charged for a Class I license, and a biennial fee of one hundred dollars shall be charged for a Class II license.
(4) The department shall adopt and promulgate rules and regulations to establish reporting requirements for each class of license issued.
Source
Laws 1978, LB 351, § 20;
Laws 1982, LB 928, § 4;
Laws 1983, LB 259, § 17;
Laws 1984, LB 949, § 22;
R.S.Supp.,1984, § 9-143;
Laws 1986, LB 1027, § 34;
Laws 1988, LB 295, § 19;
Laws 1991, LB 427, § 14;
Laws 1994, LB 694, § 33;
Laws 2000, LB 1086, § 7;
Laws 2002, LB 545, § 14;
Laws 2007, LB638, § 4.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-237 - Information; copies; with whom filed.

9-237.
Information; copies; with whom filed.
A copy of all information filed with the department pursuant to section 9-232.01 shall also be filed with the county clerk of the county in which the bingo is to be conducted, and if the bingo is conducted within the limits of an incorporated city or village, a copy shall also be filed with the city or village clerk. Such information shall be filed within five days after its filing with the department.
Source
Laws 1978, LB 351, § 41;
Laws 1983, LB 259, § 28;
Laws 1984, LB 949, § 38;
R.S.Supp.,1984, § 9-164;
Laws 1986, LB 1027, § 38;
Laws 1994, LB 694, § 37.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-239 - Bingo; taxation.

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.
(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.
Source
Laws 1978, LB 351, § 42;
Laws 1979, LB 164, § 13;
Laws 1983, LB 259, § 29;
Laws 1984, LB 949, § 39;
R.S.Supp.,1984, § 9-165;
Laws 1986, LB 1027, § 40;
Laws 1990, LB 1055, § 4;
Laws 1991, LB 427, § 21;
Laws 1997, LB 99, § 1;
Laws 2007, LB638, § 5.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-240 - Tax; deficiency; interest; penalty.

9-240.
Tax; deficiency; interest; penalty.
All deficiencies of the tax prescribed in subsection (1) of section 9-239 shall accrue interest and be subject to a penalty as provided for sales and use taxes in the Nebraska Revenue Act of 1967.
Source
Laws 1984, LB 949, § 71;
R.S.Supp.,1984, § 9-197;
Laws 1986, LB 1027, § 41.
Cross References
Nebraska Revenue Act of 1967, see section 77-2701.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.02 - Bingo occasion; restrictions; exceptions.

9-241.02.
Bingo occasion; restrictions; exceptions.
(1) A licensed organization shall not hold more than ten bingo occasions per calendar month nor shall a licensed organization use any premises more than two times per calendar week for the conduct of bingo.
(2) No bingo occasion, except for a limited period bingo or a special event bingo, shall last for longer than six consecutive hours, and no bingo occasion, except for a limited period bingo or special event bingo, shall begin within three hours of the completion of another bingo occasion conducted within the same premises.
(3) Bingo occasions held as part of a limited period bingo shall not be counted in determining whether a licensed organization has complied with subsection (1) of this section.
(4) Nothing in this section or section 9-241.03 shall prohibit the department from approving a request by a licensed organization to reschedule a bingo occasion that was canceled due to an act of God. Such request shall be made in writing by the organization's bingo chairperson at least thirty days prior to the desired reschedule date.
Source
Laws 1994, LB 694, § 39.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.03 - Bingo occasions; additional restrictions; department; powers.

9-241.03.
Bingo occasions; additional restrictions; department; powers.
(1) Irrespective of the number of organizations authorized to hold bingo occasions within a premises:
(a) No more than two bingo occasions per calendar week shall be held within a premises except as otherwise provided in subsection (3) of this section; and
(b) No more than four limited period bingos with an aggregate of no more than twelve days per twelve-month period commencing October 1 of each year or such other date as the department may prescribe by rule and regulation and no more than two special event bingos with an aggregate of no more than fourteen days per calendar year shall be held within a premises.
(2) Bingo occasions held as part of a limited period bingo or special event bingo, or a bingo occasion that was canceled due to an act of God and rescheduled pursuant to section 9-241.02, shall not be counted in determining whether the use of a premises is in compliance with subdivision (1)(a) of this section.
(3) Notwithstanding the restriction contained in subdivision (1)(a) of this section, the department may authorize more than two bingo occasions per calendar week to be held within a premises if a licensed organization or commercial lessor can demonstrate in writing to the department that utilizing the premises for the conduct of bingo more than two times per calendar week will result in a cost savings for each of the licensed organizations who would be utilizing the premises. If the department authorizes a premises to be used more than two times per calendar week, the department shall not permit more than one bingo occasion per calendar day to be held in a premises except when one of the occasions is a limited period bingo or a special event bingo.
Source
Laws 1994, LB 694, § 40;
Laws 1997, LB 248, § 4;
Laws 2000, LB 1086, § 8;
Laws 2001, LB 268, § 2;
Laws 2007, LB638, § 6.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.04 - Premises; rental or lease; requirements.

9-241.04.
Premises; rental or lease; requirements.
A premises may be rented or leased by a licensed organization for the purpose of conducting bingo. Such rental or lease agreement shall be in writing and may include the rental or lease of personal property, excluding bingo equipment, which is necessary in order to conduct a bingo occasion. Such rental or lease agreement shall be in accordance with the rules and regulations adopted by the department and the following:
(1) Except as provided in section 9-255.06, the premises must be rented or leased from a licensed commercial lessor;
(2) All bingo occasions shall be conducted only by the organization which holds the rental or lease agreement;
(3) No rental or lease payments shall be based on a percentage of the gross receipts or profits from bingo or on the number of persons attending or playing at any bingo occasion;
(4) No rental or lease agreement for real or personal property shall be in excess of fair market value;
(5) No rental or lease agreement for a premises shall contain any right to use bingo supplies or bingo equipment. A rental or lease agreement for bingo equipment shall be separate and distinct from that for a premises; and
(6) All rental and lease agreements shall be subject to prior approval by the department.
Source
Laws 1994, LB 694, § 41.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.05 - Bingo equipment; obtain from licensed distributor; exceptions.

9-241.05.
Bingo equipment; obtain from licensed distributor; exceptions.
(1) A licensed organization shall purchase or otherwise obtain bingo equipment only from a licensed distributor, except that a licensed organization may rent or lease bingo equipment, excluding disposable paper bingo cards, only from:
(a) A licensed distributor; or
(b) The licensed commercial lessor from whom the organization is leasing a premises for the conduct of bingo.
(2) All rental or lease agreements for bingo equipment shall be in writing and shall be subject to prior approval by the department.
(3) No purchase, rental, or lease of bingo equipment shall be in excess of fair market value.
(4) Nothing in this section shall prohibit:
(a) Two licensed organizations which may be conducting bingo within the same premises from equally sharing the cost of purchasing bingo equipment, excluding disposable paper bingo cards, and sharing its use;
(b) A licensed organization from lending its bingo equipment, excluding disposable paper bingo cards, without charge to another licensed organization in an emergency situation or to a qualifying nonprofit organization to use at a special event bingo;
(c) A licensed organization which has purchased or intends to purchase new bingo equipment from selling or donating its old bingo equipment to another licensed organization if prior written approval has been obtained from the department;
(d) An organization which has voluntarily canceled or allowed its license to conduct bingo to lapse or an organization which has had its license to conduct bingo suspended, canceled, or revoked from selling or donating its bingo equipment to another licensed organization if prior written approval has been obtained from the department; or
(e) A licensed organization from selling or donating its disposable paper bingo cards, when authorization has been obtained from the department, to another licensed organization in an emergency situation or to a qualifying nonprofit organization to use at a special event bingo.
Source
Laws 1994, LB 694, § 42;
Laws 2002, LB 545, § 15.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.06 - Bingo occasion; alcoholic beverages prohibited; exception; food; beverages; sale; expenses.

9-241.06.
Bingo occasion; alcoholic beverages prohibited; exception; food; beverages; sale; expenses.
No alcoholic beverages shall be sold or served to the public during a bingo occasion unless it is a limited period bingo or special event bingo at which no one under eighteen years of age is permitted to play bingo. Nonalcoholic beverages, as well as food, may be served and sold during any bingo occasion conducted by a licensed organization if all of the profits from the sales are paid to such licensed organization. The proceeds from the sale of such food and beverage items shall not be commingled with the organization's bingo receipts or placed in the bingo checking account. No expense associated with the purchase, preparation, serving, or selling of such food and beverage items shall be paid using bingo receipts.
Source
Laws 1994, LB 694, § 43.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.07 - Advertising; limitations; exception.

9-241.07.
Advertising; limitations; exception.
Only a licensed organization or a qualifying nonprofit organization may advertise a bingo occasion, a limited period bingo, or a special event bingo. No advertising for any bingo occasion or occasions conducted by any organization shall include any reference to an aggregate value of bingo prizes exceeding four thousand dollars.
Source
Laws 1994, LB 694, § 44.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.08 - Bingo game; participation; conduct of bingo; restrictions.

9-241.08.
Bingo game; participation; conduct of bingo; restrictions.
(1) No person under eighteen years of age shall play or participate in any bingo game, except that any person may play bingo at a limited period bingo or special event bingo if (a) no alcoholic beverages are served and (b) no prize or prizes to be awarded exceed twenty-five dollars in value per game.
(2) All persons involved in the conduct of bingo must be at least eighteen years of age.
(3) No person who is conducting or assisting in the conduct of a bingo occasion shall be permitted to participate as a player at that bingo occasion.
(4) No licensed commercial lessor, distributor, or manufacturer, person having a substantial interest in a licensed commercial lessor, distributor, or manufacturer, or employee or agent of a licensed commercial lessor, distributor, or manufacturer shall operate, manage, conduct, advise, or assist in the operating, managing, conducting, promoting, or administering of any bingo game or occasion. For purposes of this subsection, the term assist shall include, but not be limited to, the payment of any expense of a licensed organization, whether such payment is by loan or otherwise.
(5) No person, licensee, or permittee or employee or agent thereof shall knowingly permit an individual under eighteen years of age to play or participate in any way in a bingo game conducted pursuant to the Nebraska Bingo Act, excluding those individuals allowed by law to play at a limited period bingo or special event bingo when (a) no alcoholic beverages are served and (b) no prize or prizes that will be awarded exceed twenty-five dollars in value per game.
Source
Laws 1994, LB 694, § 45;
Laws 1997, LB 248, § 5.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.09 - Bingo chairperson or alternate bingo chairperson; licensed gaming manager; presence during bingo occasion; when required.

9-241.09.
Bingo chairperson or alternate bingo chairperson; licensed gaming manager; presence during bingo occasion; when required.
(1) A bingo chairperson or another member of the licensed organization who has been designated as an alternate bingo chairperson shall be present during the duration of each bingo occasion conducted pursuant to a Class I license.
(2) A licensed gaming manager shall be present during the duration of each bingo occasion conducted pursuant to a Class II license, except that in the case of an emergency, the licensed organization's bingo chairperson or alternate bingo chairperson may substitute for the gaming manager.
Source
Laws 1994, LB 694, § 46;
Laws 1995, LB 344, § 6.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-241.10 - Bingo cards; requirements; department; rules and regulations.

9-241.10.
Bingo cards; requirements; department; rules and regulations.
(1) An organization licensed to conduct bingo under a Class II license shall not use any reusable hard bingo card or shutter card to conduct bingo.
(2) All licensed organizations shall accurately account for and report the sale, use, rental, or lease of all bingo cards used at each bingo occasion. The department shall prescribe by rule and regulation the method by which such sale, use, rental, or lease is to be recorded, including, but not limited to, the manner in which all bingo cards are to be issued and receipted at a bingo occasion.
(3) The department shall establish by rule and regulation the manner in which bingo shall be conducted, including rules for the methods of conducting and playing bingo and for the utilization of bingo supplies and bingo equipment to insure that each player is afforded a fair and equal opportunity to win.
Source
Laws 1994, LB 694, § 47;
Laws 2003, LB 429, § 6.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-255 - Bingo games; selection of designators.

9-255.
Bingo games; selection of designators.
Only the following means of random selection of the numbered designators shall be used in the conduct of any bingo game:
(1) An electrically operated blower machine containing balls which the operator may take from the air one at a time while the blower is in operation, or which provides a trap or other mechanical means for automatically catching not more than one ball at a time while the blower is in operation; or
(2) A mechanically or manually operated cage which provides a trap or other mechanical means for automatically catching not more than one ball at a time while the cage is in operation.
For any means of selection permitted by subdivisions (1) and (2) of this section, the balls to be drawn shall be essentially the same in size, shape, weight, balance, and all other characteristics so that at all times during the conduct of bingo each ball possesses the capacity for equal agitation with any other ball within the receptacle. All balls within the total set shall be subject to random selection at the beginning of each bingo game.
Source
Laws 1978, LB 351, § 39;
Laws 1983, LB 259, § 26;
R.S.1943, (1983), § 9-162;
Laws 1986, LB 1027, § 56;
Laws 1994, LB 694, § 48.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-255.01 - Bingo cards, equipment, and supplies; requirements.

9-255.01.
Bingo cards, equipment, and supplies; requirements.
All bingo cards and any other bingo equipment or supplies furnished, sold, rented, or leased for use at any bingo occasion subject to regulation under the Nebraska Bingo Act shall conform in all respects to the specifications imposed by rule and regulation by the department, including, but not limited to, the proper manufacture, assembly, packaging, and numbering of bingo cards. All bingo cards and any other bingo equipment or supplies which do not conform to such specifications shall be considered contraband goods pursuant to section 9-262.01.
Source
Laws 1994, LB 694, § 49.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-255.02 - Prizes; limitations.

9-255.02.
Prizes; limitations.
(1) Irrespective of whether a bingo game or a bingo occasion is conducted jointly by two or more licensed organizations, no prize for a single bingo game shall exceed one thousand dollars in value and the aggregate value of all bingo prizes at any bingo occasion shall not exceed four thousand dollars.
(2) A winner shall be determined for each bingo game, and each winner shall be awarded and delivered the prize on the same day that the bingo occasion is conducted.
(3) At least fifty percent of the gross receipts derived from the conduct of bingo shall be awarded in bingo prizes during each quarterly reporting period. The licensed organization shall clearly post at each bingo occasion the percentage of gross receipts paid out in prizes for the last preceding quarter.
(4) In addition to the prizes permitted by subsection (1) of this section, a licensed organization may award promotional prizes in cash or merchandise to players at a bingo occasion if:
(a) No consideration is charged in order to be eligible to win a promotional prize except that given to participate as a player in the bingo occasion;
(b) The total fair market value of all promotional prizes awarded at a bingo occasion does not exceed one hundred dollars in value or, in the case of a limited period bingo, does not exceed two hundred fifty dollars in value;
(c) The winner of any promotional prize is a bingo player who is present at the bingo occasion; and
(d) The winners are determined by an element of chance or some other factor which does not involve any scheme which utilizes any type of pickle card, the game of keno, a scratch-off or rub-off ticket, any promotional game tickets authorized by section 9-701, any non-telecommunication-related, player-activated electronic or electromechanical facsimile of any game of chance, or any slot machine of any kind.
(5) The total fair market value of all promotional prizes awarded at a bingo occasion shall be excluded from determination of the fifty-percent prize payout requirement in subsection (3) of this section.
(6) The licensed organization's cost of promotional prizes permitted by subsection (4) of this section shall not be included in determining compliance with the expense limitation of fourteen percent of bingo gross receipts provided in section 9-255.04.
Source
Laws 1994, LB 694, § 50;
Laws 1995, LB 344, § 7;
Laws 2002, LB 545, § 16.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-255.03 - Gross receipts; segregation; books and records; commingling of funds.

9-255.03.
Gross receipts; segregation; books and records; commingling of funds.
(1) The gross receipts, less the amount awarded in prizes at each bingo occasion, shall be segregated from all other revenue of a licensed organization and placed in a separate bingo checking account of the licensed organization. All lawful purpose donations and all bingo expenses, including expenses for the management, operation, or conduct of bingo but excluding the payment of prizes, shall be paid by a check from such account. Prizes may be paid out in cash by the licensed organization if prize payments in cash of five hundred dollars or more are receipted in a manner prescribed by the department in rule and regulation.
(2) Separate books of the bingo operations shall be maintained by the licensed organization. Records, reports, lists, and all other information required by the Nebraska Bingo Act and any rules and regulations adopted pursuant to the act shall be preserved for at least three years.
(3) A licensed organization may commingle funds received from the conduct of bingo with any general operating funds of the licensed organization by means of a check or electronic funds transfer, but the burden of proof shall be on the licensed organization to demonstrate that such commingled funds are not used to make any payments associated with the conduct of bingo and are used for a lawful purpose.
Source
Laws 1994, LB 694, § 51.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-255.05 - Licensed organization; reports required.

9-255.05.
Licensed organization; reports required.
(1) A licensed organization shall report annually to the department, on a form prescribed by the department, a complete and accurate accounting of its gross receipts. The annual report shall demonstrate that the gross receipts less cash prizes paid have been retained in the organization's bingo checking account or expended solely for authorized expenses pursuant to section 9-255.04 or lawful purpose donations.
(2) The annual report shall cover the organization's bingo activities from July 1 through June 30 of each year or such other period as the department may prescribe by rule and regulation. Such report shall be submitted to the department by August 15 of each year or such other date as the department may prescribe by rule and regulation.
(3) A copy of the report shall be submitted to the organization's membership.
(4) Upon dissolution of a licensed organization or if a previously licensed organization does not renew its license to conduct bingo, its license renewal application is denied, or its license is canceled or revoked, all remaining profits derived from the conduct of bingo shall be utilized for a lawful purpose and shall not be distributed to any private individual or shareholder. A complete and accurate report of the organization's bingo activity shall be filed with the department, on a form prescribed by the department, no later than forty-five days after the date the organization is dissolved or no later than forty-five days after the expiration date of the license or the effective date of the license renewal application denial or license cancellation or revocation. The report shall cover the period from the end of the organization's most recent annual report filed through the date the organization is dissolved or the date the license renewal application has been denied or the license has been canceled or revoked or has otherwise expired. The organization shall include with the report a plan for the disbursement of any remaining profits which shall be subject to approval by the department. Such plan shall identify the specific purposes for which the remaining profits will be utilized.
(5) In addition to the reports required by subsections (1) and (4) of this section, the department may prescribe by rule and regulation the filing of a bingo revenue status report by August 15 of each year or such other date as the department may prescribe by rule and regulation, on a form prescribed by the department, listing all disbursements of bingo revenue until all such revenue has been expended either for allowable expenses or for a lawful purpose.
Source
Laws 1994, LB 694, § 53;
Laws 2002, LB 545, § 18.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-255.08 - Distributor; purchase or sale of bingo equipment; restrictions; records; reporting.

9-255.08.
Distributor; purchase or sale of bingo equipment; restrictions; records; reporting.
(1) A licensed distributor shall purchase or otherwise obtain bingo equipment only from a licensed manufacturer.
(2) A licensed distributor shall sell or otherwise supply bingo equipment for use in a bingo game regulated by the Nebraska Bingo Act only to a licensed organization, a qualifying nonprofit organization, a licensed commercial lessor, or a federally recognized Indian tribe, except that a licensed distributor shall not sell disposable paper bingo cards in this state to anyone other than a licensed organization, a qualifying nonprofit organization, or a federally recognized Indian tribe. Notwithstanding the restrictions in this subsection, a licensed distributor may, with prior authorization from the department, sell disposable paper bingo cards for use in a bingo game not regulated by the Nebraska Bingo Act.
(3) A licensed distributor shall keep and maintain a complete set of records which shall include all details of all activities of the distributor related to the conduct of the licensed activity as may be required by the department, including the quantities and types of all bingo equipment purchased and sold. Such records shall be available upon request for inspection by the department. All records required by the department shall be maintained for at least three years after the last day of the distributor's fiscal year.
(4) The department may require by rule and regulation periodic reporting from the licensed distributor relative to its bingo activities in this state.
Source
Laws 1994, LB 694, § 56;
Laws 2002, LB 545, § 20.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-255.10 - Manufacturer; sale of bingo equipment; restrictions; records; department; powers.

9-255.10.
Manufacturer; sale of bingo equipment; restrictions; records; department; powers.
(1) A licensed manufacturer shall sell or otherwise supply bingo equipment in this state only to a licensed distributor or a federally recognized Indian tribe, except that nothing in this section shall prohibit a licensed manufacturer from selling or otherwise supplying bingo equipment, excluding disposable paper bingo cards, to a qualifying nonprofit organization as provided for in section 9-230.01.
(2) A licensed manufacturer shall keep and maintain a complete set of records which shall include all details of all activities of the licensee relating to the conduct of the licensed activity as may be required by the department, including the quantities and types of all bingo equipment sold to each Nebraska-licensed distributor. Such records shall be made available for inspection upon request by the department. All records required by the department shall be maintained for a period of at least three years after the last day of the licensee's fiscal year.
(3) The department may require, by rule and regulation, periodic reporting from the manufacturer relative to its bingo activities in this state.
(4) The department may require departmental approval of bingo equipment prior to the manufacturer offering or marketing such equipment in this state. Approval by the department shall be based upon conformance with specifications imposed by the department by rule and regulation adopted pursuant to the Nebraska Bingo Act.
(5) The department may require a manufacturer seeking approval of any bingo equipment to pay the actual costs incurred by the department in examining the equipment. If required, the anticipated costs shall be paid in advance by the manufacturer. After completion of the examination, the department shall refund overpayments or charge and collect amounts sufficient to reimburse the department for underpayment of actual costs.
Source
Laws 1994, LB 694, § 58.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-262.01 - Tax Commissioner; power to seize contraband; effect.

9-262.01.
Tax Commissioner; power to seize contraband; effect.
(1) 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, the following contraband goods found any place in this state:
(a) Any bingo supplies and equipment which do not conform in all respects to specifications imposed by the Nebraska Bingo Act or any rules or regulations adopted and promulgated pursuant to the act;
(b) Any bingo equipment purchased by any licensed organization from any source other than a licensed distributor or as provided in section 9-241.05; and
(c) Any bingo equipment furnished, sold, or rented for use in a bingo occasion subject to regulation under the act without the proper licenses or approval.
(2) The Tax Commissioner may, upon satisfactory proof, direct return of any confiscated bingo supplies and equipment when he or she has reason to believe that the owner has not willfully or intentionally failed to comply with the act.
(3) The Tax Commissioner may, upon finding that an owner of contraband goods has willfully or intentionally failed to comply with the act, confiscate such goods. Any bingo supplies and equipment confiscated may be destroyed.
(4) The seizure and destruction of bingo supplies and equipment shall not relieve any person from a fine, imprisonment, or other penalty for violation of the act.
(5) The Tax Commissioner or his or her agents or employees, when directed to do so by the Tax Commissioner, or any peace officer of this state shall not be responsible for negligence in any court for the seizure or confiscation of any bingo supplies and equipment pursuant to this section.
Source
Laws 1989, LB 767, § 25;
Laws 1994, LB 694, § 59.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-263 - Violations; standing to sue.

9-263.
Violations; standing to sue.
Any person in this state, including any law enforcement official, who has cause to believe that (1) any licensed organization, (2) any lessor of facilities or bingo equipment and supplies used for a bingo occasion, (3) any person conducting any game of bingo, (4) any employee or agent of such licensed organization, lessor, or person, or (5) any person acting in concert with such licensed organization, lessor, or person has engaged in or is engaging in any conduct in violation of the Nebraska Bingo Act or has aided or is aiding another in any conduct in violation of such act may commence a civil action in any district court of this state.
Source
Laws 1978, LB 351, § 49;
Laws 1979, LB 164, § 14;
Laws 1983, LB 259, § 33;
Laws 1984, LB 949, § 45;
R.S.Supp.,1984, § 9-172;
Laws 1986, LB 1027, § 64.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-264 - Civil action; relief permitted.

9-264.
Civil action; relief permitted.
In any civil action commenced pursuant to section 9-263, a court may allow:
(1) A temporary restraining order or injunction, with or without a bond as the court may direct, prohibiting a party to the action from continuing or engaging in such conduct, aiding in such conduct, or doing any act in furtherance of such conduct;
(2) A declaration that the conduct by a licensed organization or a qualifying nonprofit organization or employee or agent of the organization, which is a party to the action, constitutes a violation of the Nebraska Bingo Act and a determination of the number and times of violations for certification to the department for appropriate license or permit revocation purposes;
(3) A permanent injunction under principles of equity and on reasonable terms;
(4) An accounting of the profits, earnings, or gains resulting directly and indirectly from such violations, with restitution or a distribution of such profits, earnings, or gains to all licensed organizations or qualifying nonprofit organizations affected by such violations which apply to the court and show that they suffered monetary losses by reason of such violations and with distribution of any remaining profits, earnings, or gains to the state; and
(5) Reasonable attorney's fees and court costs.
Source
Laws 1979, LB 164, § 15;
Laws 1983, LB 259, § 35;
Laws 1984, LB 949, § 47;
R.S.Supp.,1984, § 9-174;
Laws 1986, LB 1027, § 65;
Laws 1991, LB 427, § 27;
Laws 1994, LB 694, § 60.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-265 - Civil procedure statutes; applicability.

9-265.
Civil procedure statutes; applicability.
Proceedings under section 9-263 shall be subject to and governed by the district court civil procedure statutes. Issues properly raised shall be tried and determined as in other civil actions in equity. All orders, judgments, and decrees may be reviewed as other orders, judgments, and decrees.
Source
Laws 1979, LB 164, § 16;
R.S.1943, (1983), § 9-175;
Laws 1986, LB 1027, § 66.
Cross References
Appeals, procedure, see section 25-1901 et seq.
Civil procedure statutes, see section 25-101 et seq.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-301 - Act, how cited.

9-301.
Act, how cited.
Sections 9-301 to 9-356 shall be known and may be cited as the Nebraska Pickle Card Lottery Act.
Source
Laws 1986, LB 1027, § 67;
Laws 1988, LB 1232, § 4;
Laws 1991, LB 795, § 1;
Laws 1994, LB 694, § 62;
Laws 1996, LB 1277, § 2;
Laws 2002, LB 545, § 21.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-302 - Purposes of act.

9-302.
Purposes of act.
(1) The purpose of the Nebraska Pickle Card Lottery Act is to protect the health and welfare of the public, to protect the economic welfare and interest in pickle card sales and winnings, to insure that the profits derived from the operation of lottery by the sale of pickle cards are accurately reported in order that their revenue-raising potential be fully exposed, to insure that the profits are used for legitimate purposes, and to prevent the purposes for which the profits of lottery by the sale of pickle cards are to be used from being subverted by improper elements. Lottery by the sale of pickle cards shall be played and conducted only by those methods permitted in the Nebraska Pickle Card Lottery Act. No other form, means of selection, or method of play shall be authorized or permitted.
(2) The purpose of the Nebraska Pickle Card Lottery Act is also to completely and fairly regulate each level of the traditional marketing scheme of pickle cards to insure fairness, quality, and compliance with the Constitution of the State of Nebraska. To accomplish such purpose, the regulation and licensure of manufacturers of pickle cards, nonprofit organizations, distributors, sales agents, pickle card operators, and any other person involved in the marketing scheme are necessary.
Source
Laws 1986, LB 1027, § 68;
Laws 1988, LB 1232, § 5.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-303 - Definitions, where found.

9-303.
Definitions, where found.
For purposes of the Nebraska Pickle Card Lottery Act, unless the context otherwise requires, the definitions found in sections 9-304 to 9-321.03 shall be used.
Source
Laws 1986, LB 1027, § 69;
Laws 1988, LB 1232, § 6;
Laws 1994, LB 694, § 63;
Laws 2003, LB 3, § 2.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-304 - Allowable expenses, defined.

9-304.
Allowable expenses, defined.
Allowable expenses shall mean:
(1) All costs associated with the purchasing, printing, or manufacturing of any items to be used or distributed to participants;
(2) All office expenses;
(3) All promotional expenses;
(4) All salaries of persons employed to operate the lottery by the sale of pickle cards;
(5) Any rental or lease expense;
(6) Any fee paid to any person associated with the operation of any lottery by the sale of pickle cards, including any commission paid to a sales agent and any expense for which a sales agent is reimbursed;
(7) Any delivery or shipping charge incurred by a licensed organization in connection with the lottery by the sale of pickle cards;
(8) Any license fees paid to the department to license the organization, each utilization-of-funds member, and each sales agent and any pickle card dispensing device registration fees paid to the department to register devices utilized at the licensed organization's designated premises or its bingo occasions; and
(9) Any pickle card dispensing device repairs or maintenance paid by the licensed organization.
Source
Laws 1986, LB 1027, § 70;
Laws 1988, LB 1232, § 7;
Laws 1994, LB 694, § 64;
Laws 2002, LB 545, § 22.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-305.01 - Definite profit, defined.

9-305.01.
Definite profit, defined.
Definite profit shall mean the gross proceeds from a pickle card unit less all of the possible prizes in the unit.
Source
Laws 1988, LB 1232, § 8;
Laws 1989, LB 767, § 28.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-306.01 - Designated premises, defined.

9-306.01.
Designated premises, defined.
Designated premises shall mean one location selected by a licensed organization at which individual pickle cards may be sold as opportunities for participation in a lottery by the sale of pickle cards. Only one of the following types of locations may be selected as a designated premises: (1) In the case of an organization holding a certificate of exemption under section 501(c)(3), (c)(4), or (c)(5) of the Internal Revenue Code or a volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad, one piece of real property which is owned, leased, or used by the organization as its principal office, which is in use by the organization primarily for purposes other than the conduct of gaming activities, and which is not used in connection with any other type of retail business activity other than an occasional sale as defined in section 77-2701.24; or (2) in the case of an organization holding a certificate of exemption under section 501(c)(7), (c)(8), (c)(10), or (c)(19) of the Internal Revenue Code, one piece of real property which is owned, leased, or used by the organization as its principal office and which is in use by the organization primarily for purposes other than the conduct of gaming activities. For purposes of this section, principal office shall mean the place where the principal affairs and business of the licensed organization are transacted, including where the officers and members assemble to discuss and transact the business of the organization, where its meetings are held, and generally where its records are kept.
Source
Laws 1988, LB 1232, § 9;
Laws 1989, LB 767, § 29;
Laws 1991, LB 427, § 29;
Laws 1992, LB 871, § 1;
Laws 1996, LB 1277, § 3;
Laws 2002, LB 545, § 23;
Laws 2003, LB 282, § 1.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-307 - Distributor, defined.

9-307.
Distributor, defined.
Distributor shall mean any person licensed pursuant to section 9-330, who purchases or otherwise obtains pickle card units from manufacturers and sells, distributes, or otherwise provides pickle card units in this state to licensed organizations.
Source
Laws 1986, LB 1027, § 73;
Laws 1994, LB 694, § 65.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-308 - Gross proceeds, defined.

9-308.
Gross proceeds, defined.
Gross proceeds shall mean the total possible receipts from the sale of all pickle cards in any pickle card unit.
Source
Laws 1983, LB 259, § 7;
Laws 1984, LB 949, § 13;
R.S.Supp.,1984, § 9-140.03;
Laws 1986, LB 1027, § 74.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-308.01 - Gross profit, defined.

9-308.01.
Gross profit, defined.
Gross profit shall mean the definite profit from the sale of a pickle card unit less any commission paid by a licensed organization to a pickle card operator selling individual pickle cards on behalf of the licensed organization.
Source
Laws 1988, LB 1232, § 10.
2023 Nebraska Revised Statutes › Chapter 9 - Bingo and Other Gambling › 9-310 - License, defined.

9-310.
License, defined.
License shall mean any license to conduct a lottery by the sale of pickle cards as provided in section 9-326, any license for a utilization-of-funds member as provided in section 9-327, any sales agent's license as provided in section 9-329, any pickle card operator's license as provided in section 9-329.02, any distributor's license as provided in section 9-330, or any manufacturer's license as provided in section 9-332.
Source
Laws 1986, LB 1027, § 76;
Laws 1989, LB 767, § 30;
Laws 1994, LB 694, § 67.