Neb. Admin. Code § 316-54-004 — Occupation Tax

004.01 The operator of any such device in the state shall pay an occupation tax for each device he or she actually operates during the taxable year. The tax shall be due and payable on January 1 of each year for every device in operation on that date. 004.01A The amount of occupation tax shall be: 004.01A(1) Fifty dollars ($50.00) for each device for the period July 1, 1998, through December 31, 1999, except for devices placed in operation after April 1, 1999, the occupation tax shall be twenty-five dollars ($25.00). 004.01A(2) Thirty-five dollars ($35.00) for each device for periods beginning on and after January 1, 2000, except for devices placed in operation on or after July 1, the occupation tax shall be twenty dollars ($20.00). 004.01B It shall be unlawful to pay the occupation tax unless the operator has: 004.01B(1) Actual ownership of the device, and 004.01B(2) Paid the sales and use tax on the purchase of the device. 004.02 The serial number of each device must accompany proof of payment of sales tax. 004.03 The occupation tax levied by this Act is in addition to any other tax imposed by this State or any of its political subdivisions upon the business of operating or distributing mechanical devices. If the occupation tax and license fee imposed under the provisions of this act are not paid on or before the licensing date of each year, the exemption granted in lieu of the tax on gross receipts is inapplicable and the provisions of the Nebraska Revenue Act of 1967, including penalties, will then be operative. (Section 77-3004, R.S.Supp., 1998. November 11, 1998.)