Neb. Admin. Code § 316-54-002 — Definitions

002.01 Act shall mean the Mechanical Amusement Device Tax Act. 002.02 Mechanical amusement device (device) shall mean any machine which, upon insertion of a coin, currency, credit card, or substitute into the machine, operates or may be operated or used for a game, contest, or amusement of any description; and also shall mean game and draw lotteries. Generally, such devices would include, but are not limited to: 002.02A Pinball games, 002.02B Shuffleboard, 002.02C Bowling games, 002.02D Radio-ray games such as rifles, tanks, cannons, and darts, 002.02E Baseball games, 002.02F Football and foosball games, 002.02G Racing games, 002.02H Boxing games, 002.02I Air hockey games, 002.02J I.Q. games, 002.02K Light tennis and ping pong, 002.02L Game and draw lotteries, 002.02M Automatic musical devices (juke boxes), 002.02N Pool or billiards games, and 002.02O Video and electronic games. 002.03 The conduct of game and draw lotteries may be governed by the provisions of the Nebraska Lottery and Raffle Act, Nebraska Small Lottery and Raffle Act, Nebraska County and City Lottery Act, and section 9-701 R.R.S. 1997. It is suggested therefore that those organizations desiring to conduct such activities consult their county attorney regarding the legality of the operation. 002.04 Mechanical amusement devices shall not include the following: 002.04A Vending machines which dispense tangible personal property. 002.04B Devices located in private homes for private use. Multiple family dwellings with common recreation center facilities will not be considered private homes. 002.04C Devices which are mechanically constructed in a manner that would render their operation illegal under the laws of the State of Nebraska. 002.04D Pickle card dispensing devices which are required to be registered under section 9-345.03. 002.05 Operator shall mean any person who operates a place of business in which a device owned by the operator is physically located or any person who places and either directly or indirectly manages or controls such device. 002.06 Distributor shall mean any person who sells, leases, or delivers a device to operators for a consideration whether directly or indirectly received. A distributor will also be an operator and subject to the same licensing and payment of the occupation tax on each device where the distributor leases or rents a device to business owners. 002.07 Decal shall mean the stamp issued by the Department of Revenue denoting payment of the occupation tax for one device. (Sections 9-345.03, 9-401, 77-3001, and 77-3004, R.S.Supp., 1998, and sections 9-501, 9-601, 9-701, R.R.S. 1997. November 11, 1998.)