Neb. Admin. Code § 316-54-005 — Machine or Device Decals

005.01 The Department of Revenue will issue a decal, upon payment of the applicable operator's license fee and occupation tax, which shall be displayed conspicuously on each device denoting payment of the tax on one device for the year. 005.02 Decals are not transferable from device to device or from operator to operator. Once the decal is attached to a device, it should only be removed when a new decal is issued by the Department of Revenue for the next year upon renewal of the license and payment of the occupation tax as provided in Reg-54-003 and Reg-54-004. 005.03 Devices operated without a valid decal attached thereto, except game and draw lotteries, are considered to be operated in violation of the Act. Any person who has placed a mechanical amusement device in operation in the State of Nebraska without the necessary decal posted conspicuously upon it is subject to an administrative penalty of seventy-five dollars ($75.00) for each violation and the mechanical amusement device is subject to being sealed by the Department. If the seal is broken prior to payment of the occupation tax upon the device, the device shall be subject to forfeiture and sale by the Department. (Sections 77-3004, 77-3007, and 77-3009, R.S.Supp., 1998. November 11, 1998.) Back to Top Resources Useful Links Legal Information IRS Information Motor Fuels Nebraska Lottery Charitable Gaming Contact Nebraska Department of Revenue PO Box 94818 Lincoln, NE 68509-4818 402-471-5729 800-742-7474 NE and IA Contact Us Other Locations Norfolk, NE North Platte, NE Omaha, NE © 2026 State of Nebraska Powered by Tyler Technologies Nebraska.gov Policies Login