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 › RAFFLES › Section 316-35-400 - SCOPE, ELIGIBILITY, AND LICENSING REQUIREMENTS

Current through June 17, 2024
400.01 Bingo,
				  Lottery, Raffle, and Lottery by Pickle Card Regulations 35-400 through 35-409
				  are adopted to carry out the provisions of the Nebraska Lottery and Raffle
				  Act.
400.02 A nonprofit
				  organization, volunteer fire company, or volunteer first-aid, rescue,
				  ambulance, or emergency squad who wishes to conduct any lottery with gross
				  proceeds in excess of $1, 000.00 or any raffle with gross proceeds in excess of
				  $5, 000.00 must first apply for and obtain a license from the Department. Such
				  license shall be applied for on a form prescribed by the Department and be
				  accompanied by the appropriate fees. Lottery and raffle licenses shall expire
				  and may be renewed on a biennial basis, according to the following schedule:
400.02A A license to conduct a lottery or
				  raffle 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 for such nonprofit organization shall
				  expire on September 30 of each odd-numbered year.
400.02B A license to conduct a lottery or
				  raffle issued to a nonprofit organization holding a certificate of exemption
				  under any other subsection of section 501 of the Internal Revenue Code, or to
				  any volunteer fire company or volunteer first-aid, rescue, ambulance, or
				  emergency squad and any license issued to a utilization-of-funds member 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.
400.02C A
				  licensed organization wishing to renew its license must submit its application
				  for renewal at least thirty (30) days prior to the date the organization
				  intends to begin selling lottery or raffle tickets in the new licensing period.
				  Licenses are not transferable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-402 - PRIZES

Current through June 17, 2024
402.01 At least 65
				  percent of the gross proceeds of any lottery or raffle shall be used for the
				  awarding of prizes, except that if a licensed organization conducts a lottery
				  or raffle under a special permit as provided in Regulation 35-405, less than 65
				  percent of the gross proceeds may be used for the awarding of prizes.
402.02 The aggregate cost of all prizes to be
				  awarded in a single lottery or raffle shall not exceed the gross proceeds
				  realized from the sale of the tickets except in those circumstances where the
				  prizes to be awarded are donated and received without cost to the licensed
				  organization.
402.03 An
				  organization conducting a lottery or raffle in which real or personal property
				  prizes are to be awarded shall have paid for in full or otherwise become the
				  owner without lien or interest of others of all the real or personal property
				  to be awarded as prizes prior to the date on which winners will be
				  determined.
402.04 Prizes awarded
				  in a raffle must be at least 80 percent merchandise, to be valued at their fair
				  market value. Fair market value means the price one would normally pay for an
				  item in an arm's length transaction with a retail business. A merchandise prize
				  may be any item which can be legally owned or possessed, but which is not
				  directly or indirectly redeemable for cash by the licensed organization or any
				  agent thereof. For purposes of this regulation, real estate and savings bonds
				  are not considered to be merchandise prizes. Merchant gift certificates are to
				  be considered as a merchandise prize and shall be assessed at their face value.
402.04A For purposes of this regulation, to
				  determine if the prizes meet the 80 percent merchandise requirement in order
				  for the activity to qualify as a raffle, the total fair market value of the
				  merchandise prizes compared to the total value of all prizes to be awarded
				  shall be the determining factor, and not simply the number of merchandise
				  prizes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-403 - UTILIZATION OF FUNDS MEMBER-RESPONSIBILITY

Current through June 17, 2024
403.01 Each licensed
				  organization must designate and license at least one of its members 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 a least one year prior to applying for the license.
403.01A If a licensed organization can
				  provide evidence that the one-year membership requirement will impose an undue
				  hardship, the Department may waive such requirement. An officer of the licensed
				  organization must provide a written explanation of the nature of the hardship
				  with the utilization of funds member's license application.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-404 - CONDUCT OF THE GAME

Current through June 17, 2024
404.01 Each ticket
				  used in any licensed lottery or raffle activity must be constructed as a
				  two-part ticket, with a detachable stub. The portion of the ticket which is
				  given to the purchaser must contain the following information legibly printed
				  on each ticket:
404.01A The name of the
				  licensed organization as it appears on the lottery or raffle license;
404.01B The Nebraska identification number of
				  the licensed organization (the 35- prefix number which is printed in the upper
				  right hand corner of the license);
404.01C The date the winners will be
				  determined;
404.01D The price per
				  ticket;
404.01E A statement setting
				  forth whether the participant must be present to win; and
404.01F A number, of a set of sequential
				  numbers, which is different from any other number found on a ticket sold for
				  that particular lottery or raffle activity.
404.01G The detachable stub portion of the
				  ticket shall contain a sequential number which corresponds to the number
				  printed on the ticket from which it is detached.
404.01G(1) In addition, when the purchaser is
				  not required to be present when the winner(s) are determined in order to be
				  eligible to win a prize, the stub must contain the name, complete address, and
				  telephone number of the purchaser.
404.01H Tickets shall not contain the word
				  "DONATION" used in connection with the purchase price of the
				  tickets.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-405 - SPECIAL PERMIT

Current through June 17, 2024
405.01 An
				  organization licensed to conduct a lottery and raffle may apply to the
				  Department for a special permit to conduct one lottery and one raffle which
				  exempts the organization from the sixty-five percent of gross proceeds prize
				  payout requirement, the ten percent of gross proceeds allowable expense
				  limitation, and the 18 years of age participation restriction. An applicant may
				  apply for a lottery and raffle license and a special permit at the same time,
				  on the same application form.
405.01A A
				  lottery or raffle conducted under a special permit shall be exempt only from
				  those items described above and shall otherwise be conducted pursuant to all
				  the provisions of the Nebraska Lottery and Raffle Act and corresponding
				  regulations.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-406 - ALLOWABLE EXPENSES

Current through June 17, 2024
406.01 A licensed
				  organization may spend a portion of the gross proceeds derived from the lottery
				  or raffle activity for allowable expenses. A licensed organization is limited
				  to spending no more than ten percent of the gross proceeds of each lottery or
				  raffle activity for allowable expenses of operating each lottery or raffle;
				  except that no expense limitation is imposed upon a lottery or raffle being
				  conducted under a special permit. Allowable expenses shall mean and include:
406.01A All costs associated with the
				  purchase, printing, or manufacturing of any items to be used or distributed to
				  participants such as the tickets themselves or calendars for a calendar
				  lottery. This shall include any imprinting or delivery charges and any sales
				  tax required to be paid by the licensed organization in connection with the
				  lottery or raffle;
406.01B All
				  costs associated with office expenses. This shall include any salary, wage, or
				  fee paid to any person operating the lottery or raffle or keeping the books and
				  records, postage costs, office supplies such as paper, notebooks, pencils, any
				  utility charges for the office, and any other expense incurred with the
				  operation of the lottery or raffle;
406.01C Any lease or rental expenses for
				  equipment or facilities used in connection with the conduct of the lottery or
				  raffle. This would include for example, the rental of a ticket tumbling
				  cage;
406.01D All promotional
				  expenses including the purchase of signs, flyers, or any other type of
				  advertising expense;
406.01E
				  License and permit fees for the organization and utilization of funds member
				  and the lottery or raffle tax on gross proceeds prescribed in section
				  9-429
				  of the Nebraska Revised Statutes, as amended;
406.01F Any fee paid to any person associated
				  with the operation of the lottery or raffle, such as ticket sellers or business
				  outlets paid to sell lottery or raffle tickets; and
406.01G Any fee or tax imposed pursuant to
				  section
				  9-433
				  of the Nebraska Revised Statutes, as amended, such as a local lottery or raffle
				  tax or permit fee.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-407 - LOTTERY AND RAFFLE TAXES

Current through June 17, 2024
407.01 A nonprofit
				  organization conducting a lottery with gross proceeds in excess of $1, 000.00,
				  or a raffle with gross proceeds in excess of $5, 000.00, is required to remit
				  to the Department, a tax of two per cent of the gross proceeds of such lottery
				  or raffle.
407.02 A licensed
				  organization is required to report within thirty (30) days of the end of each
				  calendar quarter, its gross proceeds and tax due on a form prescribed by the
				  Department and to remit any tax due for that quarter, even though the gross
				  proceeds for a particular quarter do not exceed the $1, 000.00 or $5, 000.00
				  threshold. If the total gross proceeds derived from the sale of lottery or
				  raffle tickets does not exceed the $1, 000.00 or $5, 000.00 threshold at the
				  conclusion of the lottery or raffle activity, the taxes paid on the gross
				  proceeds are refundable. The licensed organization should submit an amended
				  return to the Department requesting a refund or credit of the lottery or raffle
				  taxes paid to the Department.
407.02A The
				  lottery and raffle tax is to be reported on the Nebraska Lottery and Raffle Tax
				  Return, Form 51.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-408 - RECORD KEEPING REQUIREMENTS

Current through June 17, 2024
408.01 Separate
				  records shall be maintained for each individual lottery or raffle conducted. A
				  licensed utilization of funds member shall maintain all records including, but
				  not limited to, the following:
408.01A The
				  total gross proceeds from each lottery or raffle, the number of tickets sold,
				  the price per ticket, the number of free tickets given away, and the value of
				  any free tickets given away;
408.01B Receipts for the purchase of prizes
				  to be awarded or the fair market value of prizes donated;
408.01C A detailed breakdown of all expenses
				  associated with the conduct of the lottery or raffle;
408.01D A record of all persons paid to sell
				  tickets including the person's name, address, telephone number, basis for
				  payment, amount of payment, and date of payment;
408.01E Complete and accurate bank account
				  information including all deposits, withdrawals, or transfers of money from the
				  lottery/raffle bank account; and
408.01F A detailed breakdown of the
				  disbursement of profits remaining after all allowable expenses, prizes, and
				  taxes have been paid. This shall include the amount of the disbursement, the
				  recipient's name, and the intended use or purpose for the
				  disbursement.
408.01G Unless
				  otherwise provided in these regulations, all records required by the Nebraska
				  Lottery and Raffle Act or its corresponding regulations shall be maintained by
				  the organization for a period of not less than three years.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › RAFFLES › Section 316-35-409 - REPORTING REQUIREMENTS

Current through June 17, 2024
409.01 A nonprofit
				  organization conducting a lottery or raffle pursuant to the Nebraska Lottery
				  and Raffle Act shall report annually to the Department on a form prescribed by
				  the Department, information regarding its lottery and/or raffle activity. The
				  annual report shall cover the organization's lottery and raffle activity for
				  the period July 1 through June 30 of each year and shall be filed by August 15
				  of each year. A copy of the annual report shall also be made available to the
				  membership of the licensed organization.
409.02 The annual report shall contain, but
				  not be limited to, the following information for each lottery with gross
				  proceeds in excess of $1, 000.00, and each raffle with gross proceeds in excess
				  of $5, 000.00:
409.02A The name, complete
				  address, state identification number, federal identification number, and
				  Nebraska lottery and raffle license number of the organization;
409.02B The date on which the winner(s) were
				  determined and whether the activity was a lottery or a raffle;
409.02C The gross proceeds of each lottery or
				  raffle activity;
409.02D The total
				  cash prizes awarded for each lottery or raffle activity;
409.02E The total fair market value of all
				  merchandise prizes awarded for each lottery or raffle activity regardless of
				  whether the merchandise prizes were bought by the organization or donated to
				  the organization;
409.02F The total
				  cost actually incurred by the licensed organization for the purchase of
				  merchandise prizes for each lottery or raffle activity;
409.02G The total of all other expenses
				  incurred by the organization for each lottery or raffle activity;
409.02H The total profit realized by the
				  organization for each lottery or raffle activity;
409.02I A summary of the lawful purpose
				  donations compiled from the detailed breakdown of the organization's lawful
				  purpose donations from the lottery and raffle proceeds. The detailed breakdown
				  shall include the name of recipient, date the donation was made, amount of
				  donation, a description of the use of the proceeds, and the individual
				  accepting the donation;
409.02J
				  Information regarding the lottery and raffle bank account to include the name
				  and address of the financial institution, the account number, the balance at
				  the beginning of the reporting period, total of all deposits, total of any
				  interest earned, total disbursements, and the balance at the end of the
				  reporting period; and
409.02K Any
				  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 › RAFFLES › Section 316-35-410 - PRORATION AND REFUND OF LICENSE FEES

Current through June 17, 2024
410.01 The fees paid
				  pursuant to the Nebraska Lottery and Raffle Act for any license issued to a
				  nonprofit organization, volunteer fire company or volunteer first-aid, rescue,
				  ambulance, or emergency squad, or utilization of funds member are due in full
				  for the biennial licensing period. A license fee may be prorated or refunded by
				  the Department on an annual basis under the following circumstances:
410.01A If a new application is received by
				  the Department for a license which will become effective on or after October 1
				  of the second year of the biennial licensing period, the applicable license fee
				  shall be one-half of the biennial fee.
410.01B If a new application is received by
				  the Department for a license which will become effective prior to October 1 of
				  the second year of the biennial licensing period, no proration of the license
				  fee shall be allowed.
410.01C No
				  license fee may be refunded for any portion of the licensing period in which a
				  license was not used unless otherwise authorized by the Department.
410.01D In the event a license issued
				  pursuant to the Nebraska Lottery and Raffle Act is suspended, cancelled, or
				  revoked by the Department, no portion of the license fee shall be refunded
				  unless otherwise authorized by the Department.
410.01E In the event a license application is
				  denied and a temporary license was issued to the applicant prior to the
				  effective date of the license application denial, one-half of the biennial
				  license fee paid by the applicant may be refunded, provided the effective date
				  of the license application denial is prior to October 1 of the second year of
				  the biennial licensing period. In the event a license application is denied and
				  a temporary license was not issued or a license application is withdrawn, the
				  license fees paid by the applicant may be refunded.
410.01F Upon the death of a person licensed
				  as a utilization of funds member, or in the event any such licensee becomes
				  disabled in such a manner as to render him or her unable to perform or fulfil
				  his or her duties as a utilization of funds member, a licensed organization may
				  submit an application to replace the utilization of funds member with a new
				  individual for the remainder of the licensing period for no additional fee. Any
				  such application shall be accompanied by the original utilization of funds
				  member license and a written statement signed by an officer of the licensed
				  organization explaining the circumstances under which the request for
				  replacement of the licensee is being made.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › SMALL RAFFLES › Section 316-35-500 - SCOPE AND ELIGIBILITY

Current through June 17, 2024
500.01 Bingo,
				  Lottery, Raffle, and Lottery by Pickle Card Regulations 35-500 through 35-504
				  are adopted to carry out the provisions of the Nebraska Small Lottery and
				  Raffle Act.
500.02 Any nonprofit
				  organization incorporated in this state as a nonprofit corporation or organized
				  in this state as a religious or nonprofit organization which is exempt under
				  section 501 of the Internal Revenue Code, or any nonprofit organization located
				  within this state whose major activities in this state are conducted for
				  charitable or community betterment purposes is eligible to conduct one lottery
				  per calendar month, the gross proceeds of which are not to exceed $1, 000.00,
				  and/or any number of raffles per calendar month, if the total gross proceeds of
				  all such raffles do not exceed $5, 000.00 in that calendar month. Qualifying
				  nonprofit organizations conducting lottery and raffle activities not exceeding
				  the gross proceeds limitations set forth in this regulation are not required to
				  obtain a license, or pay any state lottery and raffle tax.
500.02A If a qualifying nonprofit
				  organization conducting a small lottery or raffle exceeds the gross proceeds
				  limitations set forth in this regulation, such organization may be required to
				  pay the license fees for a lottery and raffle license, and shall be required to
				  pay the lottery and raffle tax required by the Nebraska Lottery and Raffle Act
				  and file any reports required by the Nebraska Lottery and Raffle Act and
				  regulations.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › SMALL RAFFLES › Section 316-35-501 - EXPENSES

Current through June 17, 2024
501.01 A qualifying
				  nonprofit organization shall spend the gross proceeds from its lottery and/or
				  raffle activity solely for charitable or community betterment purposes,
				  awarding of prizes, and expenses. Expenses shall include, but not be limited
				  to:
501.01A All costs associated with the
				  purchase, printing, or manufacturing of any items to be used or distributed to
				  participants, such as tickets. This shall also include any imprinting or
				  delivery charge and any sales tax required to be paid by the qualifying
				  nonprofit organization;
501.01B All
				  costs associated with office or clerical expenses, such as any salary, wage, or
				  fee paid to any person operating the lottery or raffle or keeping the books and
				  records; postage costs; office supplies such as paper, notebooks, pencils; any
				  utility charges for the office; and any other expense incurred with the
				  operation of the lottery or raffle;
501.01C Any lease or rental expense for
				  equipment or facilities connected with the lottery or raffle;
501.01D Any promotional expense, such as
				  advertising;
501.01E Any salary,
				  wage, fee, or commission paid to any person or organization to operate,
				  conduct, or supervise a lottery or raffle; and
501.01F Any fee paid to any person associated
				  with the sale of lottery or raffle tickets, such as ticket sellers or business
				  outlets paid to sell tickets.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › SMALL RAFFLES › Section 316-35-502 - CHARITABLE OR COMMUNITY BETTERMENT PURPOSES

Current through June 17, 2024
502.01 A qualifying
				  nonprofit organization conducting a lottery with gross proceeds not exceeding
				  $1,000 or a raffle with gross proceeds not exceeding $5,000, shall spend the
				  profits derived from the lottery or raffle activity solely for charitable or
				  community betterment purposes.
502.01A
				  Charitable or community betterment purposes shall include, but not be limited
				  to the following:
502.01A(1) Enhancing the
				  opportunity of individuals for religious advancement, such as offering
				  religious programs, conducting religious activities, and/or operating and
				  maintaining a church, church school, or its facilities;
502.01A(2) Providing for educational
				  advancement such as donating to the operating fund of a school or establishing
				  or contributing to a scholarship fund;
502.01A(3) Relieving or protecting
				  individuals from disease, suffering, or distress, such as purchasing food or
				  clothing for the needy or helping to provide medical care for individuals in
				  need;
502.01A(4) Contributing to
				  the physical well-being of individuals, such as donations to foster athletic
				  activities;
502.01A(5) Assisting
				  individuals in establishing themselves as worthy and useful citizens by
				  providing educational or business opportunities, such as donations to training
				  programs designed to provide individuals with job skills;
502.01A(6) Providing individuals with
				  opportunities to contribute to the betterment of the community, such as
				  sponsoring park cleanup or beautification projects;
502.01A(7) Increasing the comprehension of
				  and devotion to the principles upon which this nation was founded, such as
				  sponsoring civic events to make individuals more aware of the history of the
				  United States, the State of Nebraska, or other civic institutions or
				  principles;
502.01A(8) Initiating,
				  performing, or fostering worthy public works or enabling or furthering the
				  erection or maintenance of public structures such as contributing to a county,
				  city, or village building fund or donations to fund parks or recreation areas;
				  and
502.01A(9) Lessening the
				  burdens borne by government or voluntarily supporting, augmenting, or
				  supplementing services which government would normally render to the people
				  such as paying for housing, food, or medical services for needy people,
				  contributing to a local police or fire department, or contributing to the
				  general fund of a village, city, or county.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › SMALL RAFFLES › Section 316-35-503 - CONDUCT OF THE GAME

Current through June 17, 2024
503.01 A qualifying
				  nonprofit organization must accept something of value from a participant for an
				  opportunity to participate in the lottery or raffle.
503.02 A qualifying nonprofit organization
				  conducting a small lottery or raffle shall sell tickets which are sequentially
				  numbered as a chance to participate in the lottery or raffle. No other form or
				  method of participation is permitted.
503.02A
				  Ticket sales shall not exceed the gross proceeds limitations set forth in
				  Regulation 35-500.02.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › SMALL RAFFLES › Section 316-35-504 - RECORD KEEPING REQUIREMENTS

Current through June 17, 2024
504.01 A qualifying
				  nonprofit organization conducting a lottery or raffle pursuant to the Nebraska
				  Small Lottery and Raffle Act and regulations thereof shall be required to
				  maintain, on a monthly basis, the following written information:
504.01A The beginning and ending date for
				  each lottery and/or raffle; and
504.01B The total gross proceeds derived from
				  each lottery and/or raffle activity.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-601 - COMMUNITY BETTERMENT PURPOSES

Current through June 17, 2024
601.01 Any county,
				  city, or village conducting a lottery pursuant to the Nebraska County and City
				  Lottery Act shall spend the gross proceeds of the lottery only for community
				  betterment purposes, awarding of prizes, taxes, and expenses.
601.02 Community betterment purposes shall
				  mean the use of proceeds by a county, city, or village from the conduct of a
				  lottery in the following manner:
601.02A
				  Enhancing a person's opportunity for educational advancement, such as
				  contributing to the operation of a school or establishing or contributing to a
				  scholarship fund;
601.02B Relieving
				  or protecting individuals from disease, suffering, or distress, such as
				  purchasing food or clothing for the needy or helping to provide medical care
				  for individuals in need;
601.02C
				  Contributing to the physical well being of individuals, such as donations to
				  foster athletic activities. A county, city, or village may use its proceeds
				  from the conduct of a lottery to build, improve, or maintain parks or
				  recreation facilities or to sponsor amateur athletic leagues or
				  programs;
601.02D Assisting
				  individuals in establishing themselves as worthy and useful citizens by
				  providing educational or business opportunities, such as contributions to
				  training programs designed to provide individuals with job skills or to aid
				  handicapped people in making contributions to the community;
601.02E Providing individuals with
				  opportunities to contribute to the betterment of the community, such as
				  initiating cleanup or beautification projects;
601.02F Increasing the comprehension and
				  devotion to the principles upon which this nation was founded, such as
				  sponsoring civic events to make individuals more aware of the history of the
				  United States, State of Nebraska, or other civic institutions or
				  principles;
601.02G Initiating,
				  performing, or fostering worthy public works or enabling or furthering the
				  erection or maintenance of public structures, such as contributing to a county,
				  city, or village building fund or donations to fund parks or recreation
				  areas;
601.02H Lessening the
				  burdens borne by government or voluntarily supporting, augmenting, or
				  supplementing services which government would normally render to the people,
				  such as paying for housing, food, or medical services for needy people or
				  aiding the elderly or contributing to the general fund of a county, city, or
				  village; and
601.02I Providing tax
				  relief for the community, such as using funds raised from county, city, or
				  village lottery to fund any programs or needs which would normally be paid for
				  by taxes imposed upon the community.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-602 - EXPENSES

Current through June 17, 2024
602.01 Expenses
				  incurred in the conduct of a lottery conducted by a county, city, or village
				  shall not exceed 14 percent of the gross proceeds of such lottery. The expense
				  limitation is imposed upon the county, city, or village and does not apply to
				  expenses incurred by a lottery operator in the conduct of a lottery on behalf
				  of a county, city, or village. Lottery expenses shall include:
602.01A All costs incurred by the county,
				  city, or village associated with the purchasing, leasing, printing, or
				  manufacturing of any items to be used or distributed in the lottery, such as
				  tickets or chances to be sold or the printing of signs or flyers promoting the
				  lottery or any lottery equipment or supplies;
602.01A(1) Expenses incurred by the county,
				  city, or village in the lease or purchase of lottery equipment, lottery
				  supplies, and other equipment, supplies and items used in the conduct of the
				  lottery.
602.01A(1)(a) The purchase price of
				  lottery equipment and other capital equipment expenditures related to the
				  conduct of the lottery by a county, city, or village shall be amortized over
				  the useful life of the equipment as determined in accordance with regulations
				  of the United States Internal Revenue Service for depreciation purposes. The
				  portion of the cost of the equipment that can be allocated to one year shall be
				  applied to that year's allowable expense limitation.
602.01A(1)(b) As an example, if a county,
				  city, or village purchases keno equipment for $10, 000.00 which has a useful
				  life of ten years, the expense for that equipment for allowable expense
				  purposes shall be $1, 000.00 per year;
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-603 - COUNTY AND CITY LOTTERY TAXES

Current through June 17, 2024
603.01 Counties,
				  cities, or villages conducting a lottery are required to report the gross
				  proceeds of each lottery on a form approved and provided by the Department and
				  remit to the Department, with the report, a tax of 2 percent of the gross
				  proceeds of each such lottery within 30 days of the end of each calendar
				  quarter.
603.02 The tax return
				  signed by a governing official or his or her authorized representative and
				  accompanied by remittance will be considered timely filed if actually received
				  by the Department or mailed, postage prepaid, on or before the 30th day of the
				  month following the close of the quarter. If the due date for filing the tax
				  return falls on a Saturday, Sunday, or a legal holiday, the return shall be
				  considered timely filed if actually received by the Department or mailed,
				  postage prepaid, on the next succeeding day which is not a Saturday, Sunday, or
				  a legal holiday.
603.02A A United States
				  Postal Service postmark shall be considered conclusive evidence of the date of
				  mailing for the purpose of timely filing a return. When there is a private
				  postage meter mark and there is no United State Postal Service postmark, the
				  return is considered filed on the date received 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 › CITY-COUNTY LOTTERY › Section 316-35-604 - RECORD KEEPING AND REPORTING REQUIREMENTS -TRADITIONAL TICKET DRAWING LOTTERY

Current through June 17, 2024
604.01 All records
				  required under the Nebraska County and City Lottery Act and this regulation
				  shall be kept and maintained for a period of not less than three
				  years.
604.02 In the case of a
				  ticket drawing lottery, the following records shall be maintained by the
				  county, city, or village conducting the lottery:
604.02A The gross proceeds from the sale of
				  tickets plus any interest earned on such proceeds;
604.02B The value of prizes actually
				  awarded;
604.02C The value of
				  prizes not claimed;
604.02D The
				  locations at which tickets are sold, if applicable, and for each location the
				  gross proceeds from the sale of tickets at that location;
604.02E An itemization of the expenses
				  incurred by the county, city, or village in operating the lottery, including,
				  but not limited to:
604.02E(1) Printing
				  costs;
604.02E(2) Advertising
				  costs;
604.02E(3) Wages paid to
				  individuals selling tickets;
604.02E(4) Commissions paid to lottery
				  operators and sales outlet locations, if applicable;
604.02E(5) Any other expenses connected with
				  the lottery; and
604.02F
				  The remaining gross proceeds plus any interest earned on such proceeds to be
				  used for community betterment purposes and the actual or intended use of such
				  proceeds.
604.02G Each county,
				  city, or village shall report on a quarterly basis the above-described
				  information to the Department. The report shall be prepared on a form
				  prescribed by the Department, and accompany the quarterly tax return prescribed
				  in Neb. Rev. Stat. §
											9-648
				  of the Nebraska County and City Lottery Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-605 - LOTTERY OPERATORS

Current through June 17, 2024
605.01 Any person
				  that agrees to be responsible for conducting a lottery on behalf of a county,
				  city, or village must apply for and obtain a lottery operator license from the
				  Department prior to conducting any lottery. A separate lottery operator license
				  is required for each county, city, or village on whose behalf a lottery will be
				  conducted. A nonprofit organization or nonprofit corporation is not eligible to
				  obtain a lottery operator license.
605.01A If
				  a lottery is conducted jointly with one or more other counties, cities, or
				  villages pursuant to the Interlocal Cooperation Act, Neb. Rev. Stat. §
											13-801,
				  et seq., a separate lottery operator license is required for each county, city,
				  or village included in the lottery activity.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-606 - MANUFACTURER-DISTRIBUTORS

Current through June 17, 2024
606.01 Any person
				  that manufactures or distributes lottery equipment or supplies and intends to
				  sell, rent, lease, or otherwise provide such equipment for use in Nebraska by a
				  licensed county, city, village, or lottery operator must first apply for and
				  obtain a manufacturer-distributor license from the Department. A
				  manufacturer-distributor's license shall not be required of:
606.01A A person that manufactures or intends
				  to sell only video recording equipment required for ball draw games, security
				  cameras and systems, display devices, magnetic storage media, or other supply
				  items used with lottery equipment that do not directly affect the outcome of
				  the game.
606.01B A person that
				  manufactures or intends to sell only keno paper, crayons and markers, and other
				  supplies that do not directly affect the outcome of the game.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-607 - CONSTRUCTION STANDARDS FOR TRADITIONAL DRAWING LOTTERY TICKETS

Current through June 17, 2024
607.01 All tickets
				  shall be constructed of the same material and be of the same size, shape,
				  weight, and thickness.
607.02 Each
				  ticket shall bear a unique number from a set of sequential numbers, which does
				  not repeat within the complete pool of tickets.
607.03 Each ticket shall be constructed with:
607.03A A detachable stub which shall bear
				  the same sequential number as its accompanying ticket; and
607.03B Blank spaces to be filled in with the
				  purchaser's name, complete address, and telephone number.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-608 - CONDUCT OF THE GAME - TRADITIONAL TICKET DRAWING LOTTERY

Current through June 17, 2024
608.01 A county,
				  city, or village which authorizes the conduct of a traditional ticket drawing
				  lottery shall establish the limitations, if any, on the playing of the lottery
				  conducted by that county, city, or village by:
608.01A Any member of the governing board, a
				  governing official, or the immediate family of such member or
				  official;
608.01B Any lottery
				  operator or his or her immediate family; and
608.01C Any person(s) having ownership
				  interest in the authorized lottery location(s) or any employee
				  thereof.
608.01D For purposes of
				  this regulation, immediate family shall mean spouse, children, grandchildren,
				  brother, sister, parents, father-in-law or mother-in-law.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-613 - CONDUCT OF THE GAME - KENO

Current through June 17, 2024
613.01
Age
				  Restrictions.
Individuals under the age of 19 cannot play or participate
				  in any way in the game of keno.
613.01A Any
				  ticket purchased by an individual under the age of 19 or by the agent of the
				  individual is void.
613.01B A
				  winning ticket presented by an individual under the age of 19 or by the agent
				  of the individual will not be paid.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-614 - KENO EQUIPMENT MAINTENANCE

Current through June 17, 2024
614.01 An effective
				  maintenance plan must be established to service keno equipment, including
				  computer program updates, hardware servicing, and keno number selection
				  equipment.
614.02 With the
				  exception of routine maintenance, all keno equipment maintenance must be
				  performed by persons other than the lottery operator and its employees. Routine
				  maintenance shall include:
614.02A Cleaning of
				  keno balls;
614.02B Clearing of
				  ticket printer paper jams;
614.02C
				  Changing printer heads and cutter bars; and
614.02D Changing paper tape, adding paper to
				  the ticket printer or aligning the paper on the ticket printer.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-616 - KENO COMPLIANCE PROCEDURES

Current through June 17, 2024
616.01 On an annual
				  basis, a county, city, or village shall, at a minimum, perform the compliance
				  procedures prescribed by the Department of its keno lottery activity. The
				  compliance procedures shall cover the fiscal year of the county, city, or
				  village unless otherwise authorized by the Department.
616.01A In the case of a joint lottery
				  conducted pursuant to an interlocal cooperation agreement as provided for in
				  Neb. Rev. Stat. §
											9-625,
				  the compliance procedures shall be performed by each county, city or village
				  which is a party to the agreement and cover the fiscal year of each such
				  county, city, or village or be performed by any joint entity created pursuant
				  to the agreement on behalf of each such county, city, or village and cover the
				  fiscal year of such entity.
616.01B
				  The keno compliance procedures required by Reg-35-616.01 through 35-616.03 are
				  the responsibility of the county, city, or village and shall be performed by
				  the county, city, or village or by a person which has contracted with the
				  county, city, or village.
616.01B(1) In the
				  case of a joint lottery conducted pursuant to an interlocal cooperation
				  agreement, the keno compliance procedures may be performed by a joint entity
				  created pursuant to the agreement or by a person which has contracted with such
				  joint entity.
616.01C
				  The lottery operator shall not perform the compliance procedures nor shall the
				  lottery operator contract for the performance of the procedures on behalf of
				  the county, city, or village.
616.01C(1) In
				  the case of a joint lottery conducted pursuant to an interlocal cooperation
				  agreement, the lottery operator shall not perform the compliance procedures nor
				  shall the lottery operator contract for the performance of the procedures on
				  behalf of any county, city, or village which is a party to the agreement or on
				  behalf of any joint entity created pursuant to the agreement.
616.01D Any costs incurred by a
				  county, city, or village in the performance of the annual compliance procedures
				  shall be considered an audit and legal expense of operating the lottery as
				  defined in Neb. Rev. Stat. §
											9-629(4).
616.01E A county, city, or village or, in the
				  case of a joint lottery, any joint entity created pursuant to an interlocal
				  cooperation agreement may require a lottery operator to pay for any costs
				  incurred in the performance of the annual compliance
				  procedures.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 35 - CHARITABLE GAMING; ART. 6 COUNTY/CITY LOTTERY › CITY-COUNTY LOTTERY › Section 316-35-617 - LOTTERY EQUIPMENT

Current through June 17, 2024
617.01 A
				  manufacturer-distributor shall not offer or market in Nebraska any type of
				  lottery equipment for use in a lottery conducted pursuant to the Nebraska
				  County and City Lottery Act unless it has been approved by the Department.
				  Approval of lottery equipment will be based upon, but not be limited to, its
				  conformance with the requirements contained in the Nebraska County and City
				  Lottery Act, County and City Lottery Regulations, and test criteria established
				  by the Department.
617.01A Lottery equipment
				  subject to approval includes all proprietary devices, machines, and parts used
				  in the manufacture or maintenance of equipment which is used in and is an
				  integral part of the conduct of the lottery. Lottery equipment does not include
				  any associated equipment, that is, all proprietary devices, machines, and parts
				  which do not directly affect the outcome of the lottery or are not an integral
				  part of any system that monitors the operation of the lottery.
617.01A(1) For the purpose of this
				  regulation, lottery equipment includes, but is not limited to:
617.01A(1)(a) Keno balls;
617.01A(1)(b) Keno ball selection devices
				  including electrically operated blower machines, automated ball draw systems,
				  and other electronic selection devices;
617.01A(1)(c) Random number generators
				  (internal and external); and
617.01A(1)(d) Keno systems.