reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-209 - BINGO CARDS

Current through June 17, 2024
209.01 All bingo
				  cards made available for play by a licensed organization, regardless of whether
				  at a regular bingo occasion or a limited period bingo occasion, must contain
				  numbers preprinted by the licensed manufacturer of the bingo cards. No cards
				  shall be made available for play which require anyone to fill in numbers in
				  blank spaces on a card, or choose or arrange numbers on a card.
209.01A Each card in use at a particular
				  bingo occasion must have a different distribution of playing numbers than any
				  other card in use at that occasion. No two bingo cards in play at the same time
				  may have the same distribution of numbers.
209.01B Duplicating or making copies of bingo
				  cards for sale or use at a bingo occasion is prohibited. A licensed
				  organization must purchase or otherwise obtain bingo cards only from a licensed
				  distributor, unless otherwise authorized by the Department.
209.01C For purposes of compliance with this
				  regulation, an electronic image of a bingo card containing numbers which is
				  downloaded by a licensed manufacturer to a licensed organization's site system
				  shall be considered preprinted by a licensed manufacturer.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-210 - CONDUCT OF THE GAME

Current through June 17, 2024
210.01 No bingo
				  occasion, except for a limited period bingo occasion, shall last for longer
				  than six consecutive hours. A bingo occasion begins when the first number for
				  the first bingo game is called, or when the first gaming activity starts,
				  whichever comes first, and ends when the last number for the last game is
				  called. A bingo occasion shall not begin without the presence of:
210.01A In the case of a Class I licensee,
				  the bingo chairperson or alternate bingo chairperson; or
210.01B In the case of a Class II licensee,
				  the gaming manager or, in an emergency situation only, the bingo chairperson or
				  alternate bingo chairperson.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-211 - BINGO PRIZES; JACKPOT AND OTHER SPECIAL BINGO GAMES

Current through June 17, 2024
211.01 A licensed
				  organization may not award a single bingo prize that exceeds $1, 000.00 in
				  value, or award more than $4, 000.00 in bingo prizes per bingo occasion. A
				  licensed organization must award at least 50 percent of its bingo gross
				  receipts in bingo prizes on a quarterly basis.
211.02 The amount of the bingo prize for each
				  bingo game shall be conspicuously posted where the bingo cards are sold. A
				  licensed organization may not deviate from the bingo prize amounts posted,
				  unless such posting identifies the minimum attendance required for those prize
				  amounts to be awarded.
211.02A If the minimum
				  attendance is not realized, the licensed organization shall announce the
				  revised bingo prize payouts to all players prior to the call of the first bingo
				  ball, and players shall have the option of obtaining a full refund of monies
				  paid for a bingo card or packet if such a r equest is made before the first
				  ball is called.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-212 - PROMOTIONAL GAMES AND PRIZES; BINGO ADVERTISING; CONCESSION SALES AND ALCOHOLIC BEVERAGES

Current through June 17, 2024
212.01 In addition
				  to conducting bingo games and awarding bingo prizes at a bingo occasion, a
				  licensed organization may also conduct promotional games and award promotional
				  game prizes at a bingo occasion.
212.02 A promotional game means a game,
				  scheme, or promotion conducted by a licensed organization at its bingo occasion
				  whereby:
212.02A Participation in the
				  promotional game is restricted to bingo players who are present at the bingo
				  occasion;
212.02B No consideration
				  is charged to participate in the promotional game, other than that charged to
				  play bingo;
212.02C The winner of a
				  promotional game is determined by an element of chance or by some other factor,
				  except that a winner can not be determined by using any type of pickle card,
				  the game of keno, a scratch - off or rub - off ticket, a promotional game
				  ticket as authorized in section 9 - 701 of the Nebraska Revised Statutes, any
				  type of non - telecommunication - related, player - activated electronic or
				  electromechanical facsimile of any game of chance, or by using any type of slot
				  machine; and
212.02D The winner is
				  present at the bingo occasion.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-213 - LIMITED PERIOD BINGO

Current through June 17, 2024
213.01 Any Class I
				  or Class II bingo licensee is eligible to request a limited period bingo
				  authorization from the Department. A limited period bingo is a bingo occasion
				  which the Department authorizes a licensed organization to conduct in addition
				  to the organization's regularly scheduled bingo occasions.
213.01A A restricted limited period bingo is
				  a limited period bingo where individuals under 18 years of age are allowed to
				  play bingo, no prize exceeds $ 25.00 in value, and no alcoholic beverages may
				  be served.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-214 - BINGO EXPENSES

Current through June 17, 2024
214.01 A licensed
				  organization may spend no more than 14 percent of its bingo gross receipts for
				  reasonable and necessary expenses relating to the conduct of bingo. The
				  following bingo expenses are exempt from the 14 percent expense limitation:
214.01A Bingo license fees paid to the
				  Department;
214.01B Bingo taxes
				  paid to the Department;
214.01C
				  Bingo prizes and promotional prizes awarded at the bingo occasions;
214.01D The cost of purchasing, renting, or
				  leasing bingo equipment including the purchase of disposable paper bingo cards;
				  and
214.01E The cost of the rental
				  or lease of a premises for the conduct of bingo and the purchase, rental, or
				  lease of personal property necessary for the conduct of bingo such as tables,
				  chairs, video monitors, public address systems, etc.
214.01F All other expenses are subject to the
				  14 percent expense limitation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-215 - BINGO AND OTHER TAXES

Current through June 17, 2024
215.01 Each Class I
				  and Class II bingo licensee shall remit to the Department a state bingo tax in
				  the amount of three percent of its bingo gross receipts.
215.01A For purposes of calculating the bingo
				  tax due, gross receipts shall include revenues received from admission fees
				  when such admissions are directly related to the playing of bingo, the sale or
				  use of bingo cards, the use of bingo card monitoring devices, and the fair
				  market value of any in - kind payments, as defined in Regulation 35 -
				  200.13.
215.01B Concession revenue
				  received by the licensed organization from the sale of food and beverages at
				  the bingo occasion and revenue generated from the sale of bingo supplies shall
				  not be included in gross receipts for the purposes of calculating the bingo
				  tax.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-216 - ORGANIZATION RECORD KEEPING REQUIREMENTS

Current through June 17, 2024
216.01 Each Class I
				  and Class II bingo licensee shall maintain complete and accurate accounting
				  records with detailed supporting and subsidiary records sufficient to furnish
				  information regarding all transactions pertaining to its bingo activities. Such
				  records shall be maintained for a period of not less than three years after the
				  Nebraska Bingo Tax Return, Form 51B, or the Nebraska and Local Sales and Use
				  Tax Return, Form 10, is filed, or for a period not less than three years from
				  the date of the end of the licensee's fiscal year, whichever is later.
216.01A All records required by the Nebraska
				  Bingo Act and regulations adopted pursuant thereto shall be open to inspection
				  by the Department as well as any law enforcement officials.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-217 - ORGANIZATION REPORTING REQUIREMENTS

Current through June 17, 2024
217.01 Each Class I
				  and Class II bingo licensee must file an annual report of its bingo activities
				  on forms supplied by the Department. In addition, each Class II bingo licensee
				  must file a quarterly report of its bingo activities on forms supplied by the
				  Department.
217.01A The annual report covers
				  the licensed organization's bingo activities from July 1 to June 30 and must be
				  filed with the Department by August 15 of each year.
217.01A(1) An annual report must be filed
				  with the Department by August 15 of each year even if the licensed organization
				  does not intend to renew its bingo license or does not intend to retain its
				  bingo license for the second year of the biennial licensing period, its license
				  renewal application has been denied, or its license has been canceled,
				  suspended, or revoked during the reporting period. In addition, a licensed
				  organization which has had its license renewal application denied, or its
				  license canceled, suspended, or revoked, is also required to:
217.01A(1)(a) Submit a written disbursement
				  plan with the Department no later than 45 days after the expiration date of its
				  bingo license or the effective date of the license renewal application denial
				  or license cancellation, suspension, or revocation. The plan must identify the
				  specific purposes for which the remaining profits will be utilized, subject to
				  approval by the Department; and
217.01A(1)(b) Continue to file a bingo
				  revenues status report by August 15 of each year, on a form supplied by the
				  Department, listing all disbursements of bingo revenue until all such revenues
				  have been expended either for allowable expenses or for lawful purposes unless
				  otherwise directed by the Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-218 - COMMERCIAL LESSOR: LICENSE; REQUIREMENTS; AND DUTIES

Current through June 17, 2024
218.01 No
				  individual, organization, or business shall rent or lease a premises for the
				  conduct of bingo without first obtaining a commercial lessor's license from the
				  Department and registering the premises, except that such license and
				  registration shall not be required:
218.01A
				  When the individual, organization, or business renting or leasing the premises
				  does not receive more than $ 250.00 per month in the aggregate from renting or
				  leasing the premises for the conduct of bingo.
218.01A(1) The $ 250.00 threshold shall
				  include rental or lease payments for the premises for the conduct of bingo only
				  and shall be cumulative, regardless of the number of licensed organizations
				  separately renting or leasing the premises to conduct bingo; or
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-219 - DISTRIBUTOR OF BINGO EQUIPMENT: LICENSE; REQUIREMENTS; AND DUTIES

Current through June 17, 2024
219.01 Any
				  individual or business which intends to sell, rent, lease, or otherwise provide
				  bingo equipment in this state to a licensed organization or licensed commercial
				  lessor for use in a bingo game regulated by the Nebraska Bingo Act must first
				  apply for and obtain a distributor's license from the Department. A
				  distributor's license shall not be required of:
219.01A An individual or business which sells
				  or otherwise supplies only bingo supplies;
219.01B A third party which provides only for
				  the financing of bingo equipment retaining a security interest in such
				  equipment until such time as the purchaser has clear title. However, a
				  distributor's license would be required of the individual or business which is
				  selling, renting, or leasing the equipment directly to the licensed
				  organization or licensed commercial lessor;
219.01C A licensed organization when it
				  lends, without charge, its bingo equipment, excluding disposable paper bingo
				  cards, to another licensed organization on an emergency basis or to a
				  qualifying nonprofit organization for use at a special event bingo conducted
				  pursuant to Regulation 35 - 222;
219.01D A licensed organization which, with
				  prior approval from the Department, sells or donates its old bingo equipment to
				  another licensed organization when it is purchasing or intends to purchase new
				  bingo equipment; or
219.01E An
				  organization which has voluntarily canceled its bingo license, allowed the
				  license to lapse, or has had its license suspended, canceled, or revoked and
				  which, with prior approval from the Department, sells or donates its bingo
				  equipment to another licensed organization.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-220 - MANUFACTURER OF BINGO EQUIPMENT: LICENSE; REQUIREMENTS; AND DUTIES

Current through June 17, 2024
220.01 Any
				  individual or business which manufactures bingo equipment and intends to sell,
				  rent, lease, or otherwise provide such equipment in this state, must first
				  obtain a manufacturer's license from the Department. A manufacturer's license
				  shall not be required of:
220.01A An
				  individual or business which manufactures or intends to sell only bingo
				  supplies such as ink daubers, chips, tape, or glue sticks; or
220.01B An individual or business which
				  manufactures electronic equipment which is not an integral part of the conduct
				  of bingo such as television monitoring systems, computer terminals or printers,
				  or cash registers.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-221 - BINGO CARD MONITORING DEVICES

Current through June 17, 2024
221.01 Bingo card
				  monitoring devices and site system software shall be sold, rented, leased, or
				  otherwise provided in this state only by a licensed manufacturer. Licensed
				  manufacturers shall sell, rent, lease, or otherwise provide such equipment only
				  to a licensed distributor.
221.01A The price
				  which a licensed manufacturer may charge a licensed distributor for the sale,
				  rental, lease, or other use of a bingo card monitoring device, site system, or
				  the electronic facsimiles of bingo cards downloaded to bingo card monitoring
				  devices shall not be based upon a percentage of the bingo gross receipts of any
				  licensed organization.
221.01B A
				  copy of any contractual agreement between a licensed manufacturer and a
				  licensed distributor relative to the marketing of the manufacturer's equipment
				  in this state shall be provided to the Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › BINGO › Section 316-35-222 - SPECIAL EVENT BINGO: ELIGIBILITY; CONDUCT; AND RESTRICTIONS

Current through June 17, 2024
222.01 Special event
				  bingo means the conduct of bingo games in conjunction with a special event at
				  which bingo is not the primary reason or function for the event such as, but
				  not limited to, a town celebration or a school fun night. Qualifying nonprofit
				  organizations conducting bingo pursuant to a special event bingo permit issued
				  by the Department shall be exempt from the licensing, re cord keeping,
				  reporting, and bingo tax requirements that otherwise apply to bingo conducted
				  by Class I and Class II bingo licensees.
222.02 A Class I or Class II bingo licensee
				  is not eligible to obtain a special event bingo permit. To qualify for a
				  special event bingo permit, an organization must:
222.02A Be a nonprofit organization or a
				  nonprofit corporation which holds a certificate of exemption under section 501
				  of the Internal Revenue Code, or be an organization whose major activities,
				  exclusive of conducting gaming activities, are conducted for charitable or
				  community betterment purposes; and
222.02B Have been in existence in Nebraska
				  for at least five years prior to submitting the application.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-300 - SCOPE AND DEFINITIONS

Current through June 17, 2024
300.01 Bingo,
				  Lottery, Raffle, and Lottery by Pickle Card Regulations 35 - 300 through 35 -
				  318 are adopted to carry out the provisions of the Nebraska Pickle Card Lottery
				  Act. The following definitions apply as used throughout section 35 - 300
				  through 318.
300.02 Definite profit
Definite profit means the gross proceeds or total possible
					 receipts of a pickle card unit less all of the possible prizes from that pickle
					 card unit. For example:
Gross proceeds (3,600 pickle cards at $1)
$3,600
Less prizes
(2,600)
Definite profit
$1,000
300.03 Department
Department means the Nebraska Department of
					 Revenue.
300.04 Dispensing
				  device
Dispensing device means any machine or device into which a
					 person inserts money, a token, or something of value in exchange for one or
					 more pickle cards. The definition of dispensing device does not include any
					 machine or device that awards or dispenses any other type of prize including,
					 but not limited to, free plays or any other item of value.
300.05 Flare card
Flare card means a card, board, poster, flyer, or paper
					 prepared by the manufacturer of a pickle card unit which is enclosed with each
					 unit. The flare card must identify the serial number for the unit, the state
					 identification stamp, the numbers, letters, symbols, or configurations which,
					 when revealed by opening the tabs on a pickle card, represent the winning
					 combinations, the number of cards in the pickle card unit which contain the
					 winning combinations and their values, the form n umber of the game, and the
					 name, logo, symbol, design, or trademark of the manufacturer of the pickle card
					 unit.
300.06 Gross profit
Gross profit means the definite profit from a pickle card
					 unit less any commission paid to a pickle card operator for the sale of the
					 unit. For example:
Gross proceeds (3,600 pickle cards at $1)
$3,600
Less prizes
(2,600)
Definite profit
$1,000
Less pickle card operator's commission
								(30%)
(300)
Gross profit
$ 700
300.07 Member
Member means an individual who meets the written member
					 ship requirements contained in the organization's articles of incorporation,
					 bylaws, charter, statement of purpose, or other written rules or statement
					 governing membership of the organization.
300.07A A person whose only participation in
				  the activities of the organization involves the conduct of gaming activities is
				  not a member.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-302 - LICENSE REQUIREMENTS FOR CLASS I AND CLASS II LOTTERY BY SALE OF PICKLE CARDS

Current through June 17, 2024
302.01 A nonprofit
				  organization, volunteer fire company, or volunteer first - aid, rescue,
				  ambulance, or emergency squad shall not conduct a lottery by the sale of pickle
				  cards without first obtaining a license. Such license shall be applied for on a
				  form prescribed by the Department. Eligible organizations seeking a license to
				  conduct a lottery by the sale of pickle cards may apply for either a Class I or
				  Class II license. The class of license which an organization is granted shall
				  be determined by the manner in which the organization intends to market its
				  pickle cards.
302.01A Organizations which
				  intend to sell pickle cards only at their designated premises and/or at their
				  regularly scheduled or limited period bingo occasions, shall apply for a Class
				  I license. Such organizations cannot sell pickle cards through licensed pickle
				  card operators and do not need to license a sales agent. If, during the course
				  of the licensing period the organization wishes to begin marketing pickle card
				  units through licensed pickle card operators, the organization must first apply
				  for and obtain a Class II license. Such application shall be made on a form
				  prescribed by the Department, and the organization shall pay the difference in
				  license fees between a Class I and Class II license and shall license at least
				  one sales agent
302.01B
				  Organizations seeking to market pickle card units through licensed pickle card
				  operators shall apply for a Class II license. An organization applying for a
				  Class II license must license at least one sales agent. In addition, a Class II
				  pickle card organization must apply to the Department for authorization for
				  each pickle card operator they intend to have sell pickle cards on their
				  behalf. Such authorization must be applied for on a form prescribed by the
				  Department and signed by the utilization of funds member of the licensed
				  organization and an owner, partner or officer of the pickle card
				  operator.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-303 - LAWFUL PURPOSE

Current through June 17, 2024
303.01 A licensed or
				  previously licensed organization shall spend its pickle card net profit as
				  defined in Regulation 35-300.08 solely for lawful purposes.
303.02 Pickle card net profits may be used
				  internally by a licensed or previously licensed organization or donated outside
				  of the organization, subject to the following:
303.02A Internal use of pickle card net
				  profits. Lawful purpose uses of pickle card net profits internally by a
				  licensed or previously licensed organization include:
303.02A(1) Charitable, benevolent, humane,
				  religious, philanthropic, youth sports, educational, civic, or fraternal
				  activities conducted by the licensed or previously licensed organization for
				  the benefit of its members, such as:
303.02A(1)(a) Religious activities including
				  but not limited to creating, operating, or maintaining a church, church school,
				  and their programs and facilities;
303.02A(1)(b) Educational activities
				  including but not limited to paying the operating expenses of a school or
				  establishing or continuing scholarship funds;
303.02A(1)(c) Charitable or humane activities
				  including but not limited to purchasing food for the needy or to help provide
				  medical care for individuals in need;
303.02A(1)(d) Youth sports activities
				  including but not limited to the support or maintenance of team or individual
				  activities which consist of an element of enjoyment or recreation, involving
				  the practice of individual skill, and in which all of the participants are
				  under 19 years of age. Such donations may include the construction,
				  acquisition, improvement, or maintenance of facilities used in conjunction with
				  youth sports activities; and
303.02A(1)(e) Civic or fraternal activities,
				  including but not limited to those activities which confer a benefit on the
				  membership as a whole, such as paying the reasonable and necessary expenses for
				  officers to travel to regional or national conventions at which organization
				  business is discussed; funding ceremonies commemorating religious or patriotic
				  holidays; paying for the construction, acquisition, improvement, or maintenance
				  of the licensed or previously licensed organization's facilities; or paying the
				  general operating expenses of the licensed or previously licensed organization
				  such as non - pickle card related payroll expenses, taxes, insurance or
				  utilities.
303.02A(1)(f) A licensed
				  or previously licensed organization shall not use pickle card net profits for
				  purely social or recreational purposes such as stocking a bar with alcoholic
				  beverages, defraying the cost of a dinner or dance, or paying the expenses for
				  a New Year's Eve party.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-304 - DISTRIBUTOR OF PICKLE CARD UNITS: LICENSE; REQUIREMENTS; AND DUTIES

Current through June 17, 2024
304.01 To qualify
				  for a distributor's license, an applicant must be authorized to conduct
				  business in Nebraska and have its principal office located within this state.
304.01A Authorization to do business in
				  Nebraska requires:
304.01A(1) A domestic
				  corporation to file Articles of Incorporation with the Nebraska Secretary of
				  State's office;
304.01A(2) A
				  domestic limited liability company to file Articles of Organization with the
				  Nebraska Secretary of State's office;
304.01A(3) A foreign corporation or foreign
				  limited liability company to obtain a certificate of authority to transact
				  business in Nebraska from the Nebraska Secretary of State's office or to become
				  domesticated by filing the requisite documents with the Nebraska Secretary of
				  State's office and paying any required fees; or
304.01A(4) A domestic partnership, foreign
				  partnership, or limited liability partnership to file any forms that may be
				  required by the Nebraska Secretary of State's office.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-305 - PRIZES

Current through June 17, 2024
305.01 No pickle
				  card unit shall be sold or marketed for play in the state of Nebraska that pays
				  less than 65 percent or more than 80 percent of the gross proceeds of that unit
				  in prizes, or which has been designed by the manufacturer to have a prize
				  payout structure which may vary.
305.02 A pickle card unit shall award only
				  cash prizes. A pickle card shall not be offered as a pickle card unit prize or
				  be offered as a prize in another game of chance. A participant must pay
				  something of value for a pickle card as a means of participating in the game.
305.02A Nothing in this section shall
				  prohibit an individual from redeeming a winning pickle card for additional
				  pickle cards in lieu of receiving the cash value of the winning pickle card.
				  For example, an individual who has a $ 5.00 winning pickle card may redeem such
				  in exchange for five additional $ 1.00 pickle cards.
305.02B Nothing in this regulation shall be
				  construed to prohibit the sale and use of punchboards which contain a "Last
				  Sale" feature, provided the "Last Sale" feature pertains only to the purchase
				  of the last punch on the board. Punchboards which contain multiple "Last Sale"
				  features such as "Last Sale Per Section" are prohibited.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-306 - PICKLE CARDS - RESTRICTIONS

Current through June 17, 2024
306.01 No person
				  shall affix to any pickle card, pickle card unit, or any subpart thereof, any
				  statement indicating any endorsement of that particular pickle card or pickle
				  card unit by the State of Nebraska, the Department, or any division thereof.
				  Additionally, no other statement indicating any such endorsement shall be made
				  verbally or in writing.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-307 - UTILIZATION OF FUNDS MEMBER; LICENSING REQUIREMENTS AND DUTIES

Current through June 17, 2024
307.01 Each licensed
				  organization must have at least one of its members licensed as a utilization of
				  funds member. To be eligible for a utilization of funds member license, an
				  individual must have been an active and bona fide member of the organization
				  for at least one year prior to applying for the license.
307.01A If a licensed organization can
				  provide evidence that the one - year membership requirement will impose an
				  undue hardship, the Department may waive the requirement. An officer of the
				  organization must provide a written explanation of the nature of the hardship
				  with the utilization of funds member's license application.
307.01B An individual may act as a
				  utilization of funds member for more than one gaming activity of a licensed
				  organization by paying only one licensing fee per licensing period.
307.01C An individual may be licensed as a
				  utilization of funds member for more than one licensed organization by applying
				  for a separate license for each organization and paying a separate licensing
				  fee for each organization
307.01D A
				  utilization of funds member may not be licensed as a sales agent for any
				  licensed organization or hold any other type of license issued under the
				  Nebraska Bingo Act, the Nebraska Lottery and Raffle Act, or the Nebraska Pickle
				  Card Lottery Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-308 - SALES AGENT: LICENSING REQUIREMENTS AND DUTIES

Current through June 17, 2024
308.01 A Class II
				  licensee must have at least one of its members licensed as a sales agent. To be
				  eligible for a sales agent's license, an individual must have been an active
				  and bona fide member of the organization for at least one year prior to
				  applying for the license.
308.01A An
				  individual may be licensed as a sales agent for only one licensed organization
				  at any time. If an individual wishes to apply for a sales agent's license for a
				  different organization, he or she must first obtain a written release signed by
				  the utilization of funds member and at least one officer of the organization
				  that the individual had previously been licensed for as a sales agent, prior to
				  being eligible to apply for a license as a sales agent for another
				  organization. Such release shall only be given to the individual if he or she
				  has satisfied all of his or her legal obligations to the licensed organization
				  with respect to the sale of pickle cards. An organization shall not arbitrarily
				  and without good cause withhold or refuse to issue a release. A copy of the
				  release must be included with any new application for a sales agent's license
				  for another organization.
308.01B
				  An individual licensed as a sales agent cannot hold any other type of license
				  issued pursuant to the Nebraska Bingo Act, the Nebraska Lottery and Raffle Act,
				  or the Nebraska Pickle Card Lottery Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-309 - PICKLE CARD OPERATOR: LICENSE ELIGIBILITY AND REQUIREMENTS

Current through June 17, 2024
309.01 Any sole
				  proprietorship, partnership, limited liability company, or corporation seeking
				  to sell pickle cards on behalf of a Class II pickle card licensee must first
				  apply for and obtain a pickle card operator's license. Such license shall be
				  applied for on a form prescribed by the Department. The pickle card operator's
				  license fee must be paid by the applicant for the license and shall not be paid
				  or reimbursed by a licensed organization or any of the organization's agents or
				  employees. To be eligible for a pickle card operator's license the applicant
				  shall:
309.01A Hold a retailer's license for
				  consumption on the premises issued by the Nebraska Liquor Control Commission;
				  or
309.01B Hold a retailer's
				  license for consumption off the premises issued by the Nebraska Liquor Control
				  Commission
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-311 - TAXES

Current through June 17, 2024
311.01 A distributor
				  shall pay to the Department, on a monthly basis, the statutory tax rate on the
				  definite profit of each pickle card unit sold in Nebraska. The tax shall be
				  remitted with and reported on a form prescribed by the Department and shall be
				  due within thirty (30) days after the end of each monthly period or by the last
				  day of the month following each monthly period, whichever comes first. When the
				  last filing date for any return or report falls on a Saturday, Sunday, or day
				  considered a holiday by the Tax Commissioner's office, the return or report
				  shall be considered timely filed if mailed postage prepaid or personally
				  delivered to the Department on the next succeeding day which is not a Saturday,
				  Sunday, or a day considered a holiday by the Tax Commissioner's office.
311.01A Such tax shall be due and paid on the
				  basis of the definite profit of the pickle card units sold as of the date the
				  distributor transfers title or possession of the units. For the purposes of
				  this regulation, title shall mean the right to take possession of the units
				  even if the purchasing organization has not yet done so. Possession shall mean
				  actual physical possession of the pickle card units purchased.
311.01A(1) If a licensed distributor is on a
				  cash basis of accounting, the licensed distributor will report the tax at the
				  rate as it exists at the time the distributor receives a cash payment without
				  regard to whether the cash is in satisfaction of an obligation predating a
				  change in the rate of tax.
311.01A(2) A licensed distributor using a
				  pure accrual basis of accounting will report the tax as it exists at the time
				  the distributor records the sale in his or her books.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-312 - RECORDS

Current through June 17, 2024
312.01 Each licensed
				  organization, manufacturer, distributor, and pickle card operator shall
				  maintain complete, accurate and legible accounting records with detailed
				  supporting records sufficient to furnish information regarding all transactions
				  pertaining to its lottery by pickle card activities. Such records shall be
				  retained for a period of not less than three years.
312.01A A licensee may conduct its accounting
				  on a cash basis, accrual basis or any other generally recognized accounting
				  basis which correctly reflects the operation of the business.
312.01B All records required by the Nebraska
				  Pickle Card Lottery Act and the regulations adopted to carry out that Act shall
				  be open to inspection by the Department, as well as any law enforcement
				  officials.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-313 - REPORTING REQUIREMENTS

Current through June 17, 2024
313.01 All Class I
				  and Class II pickle card licensees shall prepare an annual report to its
				  membership of its pickle card activities.
313.01A The annual report shall cover the
				  organization's pickle card activities from July 1 to June 30. A copy of the
				  annual report must also be filed with the Department on forms supplied by the
				  Department. Class I and Class II pickle card licensees shall file the annual
				  report with the Department by August 15 of each year.
313.01A(1) An annual report must be filed
				  with the Department by August 15 of each year even if the licensed organization
				  does not intend to renew its pickle card license or does not intend to retain
				  its pickle card license for the second year of the biennial licensing period,
				  its license renewal application has been denied, or its license has been
				  canceled, suspended, or revoked during the reporting period. In addition, a
				  licensed organization which has had its license renewal application denied, or
				  its license canceled, suspended, or revoked, shall also be required to:
313.01A(1)(a) Submit a written disbursement
				  plan with the Department no later than 45 days after the expiration date of its
				  pickle card license or the effective date of the license renewal application
				  denial or license cancellation, suspension, or revocation. Such plan shall
				  identify the specific purpose(s) for which the remaining profits will be
				  utilized, and shall be subject to approval by the Department; and
313.01A(1)(b) Unless otherwise determined by
				  the Department, continue to file a pickle card revenues status report by August
				  15 of each year, on a form supplied by the Department, listing all
				  disbursements of pickle card revenue until all such revenues have been expended
				  either for allowable expenses or for lawful purposes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-315 - STATE IDENTIFICATION STAMP

Current through June 17, 2024
315.01 The flare
				  card for each pickle card unit and each punchboard sold for use in this state
				  shall contain a Nebraska state identification stamp, permanently affixed to
				  such flare card or punchboard. No person other than a licensed distributor may
				  obtain state identification stamps from the Department, nor may any person,
				  organization, or business other than a licensed distributor, affix such state
				  identification stamps to any flare card accompanying a unit of pickle cards or
				  to any punchboard. Such identification stamps are not transferable.
315.02 A licensed distributor who ceases
				  business, liquidates, declares bankruptcy, or closes for any other reason,
				  including the nonrenewal of a distributor license or a relinquishment of its
				  license, shall return any and all unused Nebraska state identification stamps
				  in the distributor's possession to the Department within five (5) days after
				  cessation of business unless otherwise authorized by the Department .
315.03 If a licensed organization returns a
				  purchased unit of pickle cards or a punchboard, for whatever reason, the
				  distributor shall void the state identification stamp. The distributor shall
				  keep a record of all voided state identification stamps for a period of not
				  less than three years. The distributor shall be able to provide a list of
				  voided state identification stamp numbers to the Department upon request.
315.03A If the distributor resells or
				  reissues the unit or board, the distributor shall place a new state
				  identification stamp on the flare card of the unit or on the punchboard in
				  close proximity to the voided stamp (for example, alongside) in such a manner
				  as to not obscure the identification number of the voided stamp.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-316 - PICKLE CARD DISPENSING DEVICES: REGISTRATION; USE; AND RESTRICTIONS

Current through June 17, 2024
316.01 No
				  coin-operated or currency operated device shall be used for the dispensing of
				  pickle cards unless a registration decal has been obtained from the Department
				  and the decal has been permanently and conspicuously affixed to the device. The
				  mechanical amusement device tax does not apply to coin or currency operated
				  pickle card dispensing devices. For the purposes of this regulation, coin or
				  currency operated pickle card dispensing devices shall include devices
				  activated by the use of tokens or slugs.
316.02 Registration of such devices with the
				  Department shall be made by application on a form prescribed by the Department
				  and each application for a registration decal shall include:
316.02A The name and address of the licensed
				  pickle card operator or licensed organization registering the device;
316.02B The state identification number of
				  the licensed pickle card operator or licensed organization registering the
				  device;
316.02C A detailed
				  description of the physical appearance and operation of the coin-operated or
				  currency operated dispensing device;
316.02D If applicable, a copy of any written
				  lease, rental, or sales agreement between the licensed organization and the
				  licensed pickle card operator;
316.02E The fee as prescribed by Regulation
				  35-316.04; and
316.02F Such other
				  information which the Department deems necessary.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-317 - DESIGNATED PREMISES

Current through June 17, 2024
317.01 Any
				  organization licensed to conduct a lottery by the sale of pickle cards may sell
				  pickle cards at a location specified as its "designated premises" without
				  obtaining a pickle card operator's license for that location. An organization
				  may have only one designated premises. Such premises shall be identified by the
				  licensed organization on its application for a license to conduct a lottery by
				  the sale of pickle cards. To be approved by the Department as a designated
				  premises, a location must meet the following requirements:
317.01A The premises must be the principal
				  office of the licensed organization. For purposes of this regulation, the
				  principal office of an organization is determined by factors such as the
				  location where the principal affairs and business of the organization are
				  transacted, where the organization's records are stored, the location from
				  which the organization receives and issues correspondence, and generally, the
				  main location for which the business of the organization is transacted. In
				  order to determine whether or not a particular location is the principal office
				  of the organization, one must look to the totality of the circumstances
				  surrounding the activities taking place at that location; and
317.01B In the case of organizations holding
				  a certificate of exemption under section 501(c)(3), (c)(4), (c)(5), (c)(7),
				  (c)(8), (c)(10), or (c)(19) of the Internal Revenue Code or a volunteer fire
				  company or volunteer first-aid, rescue, ambulance, or emergency squad:
317.01B(1) The premises must be used
				  primarily for purposes other than gaming. For the purposes of this regulation,
				  the phrase "primarily for purposes other than gaming" means the major use of
				  the premises by the organization. For example, a premises in which the
				  organization conducts business one hour a week, but at which pickle cards are
				  sold to the public on behalf of the organization 40 hours a week would not be
				  in use primarily for purposes other than gaming; and
317.01C In the case of organizations 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, the premises must not be used in
				  connection with any other retail business activity other than an occasional
				  sale as defined in section
				  77-2702.09
				  of the Nebraska Revised Statutes, as amended. For example, an organization's
				  designated premises cannot be a retail store, restaurant, or bar which engages
				  in other retail sales at that location.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › LOTTERY BY PICKLE CARD › Section 316-35-318 - MANUFACTURER OF PICKLE CARDS: LICENSE; REQUIREMENTS; AND DUTIES

Current through June 17, 2024
318.01 Any
				  individual or business which manufactures pickle cards and intends to sell or
				  otherwise provide such pickle cards in this state must first obtain a
				  manufacturer's license from the Department. A manufacturer's license shall only
				  be issued to those applicants doing business in Nebraska or authorized to do
				  business in Nebraska.
318.01A Authorization
				  to do business in Nebraska requires:
318.01A(1) A domestic corporation to file
				  Articles of Incorporation with the Nebraska Secretary of State's
				  office;
318.01A(2) A domestic
				  limited liability company to file Articles of Organization with the Nebraska
				  Secretary of State's office;
318.01A(3) A foreign corporation or limited
				  liability company to obtain a certificate of authority to transact business in
				  Nebraska from the Nebraska Secretary of State's office or to become
				  domesticated by filing the required documents with the Nebraska Secretary of
				  State's office and paying any required fees; or
318.01A(4) A domestic partnership, foreign
				  partnership, or limited liability partnership to file any forms that may be
				  required by the Nebraska Secretary of State's office.