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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 782
Introduced by Riepe, 12.
Read first time January 07, 2026
Committee: General Affairs
A BILL FOR AN ACT relating to the Nebraska County and City Lottery Act;1
to amend section 9-648, Reissue Revised Statutes of Nebraska; to2
change the percentage of the tax required on gross proceeds under3
the act; to provide an operative date; to repeal the original4
section; and to declare an emergency. 5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Section 9-648, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
9-648 Any county, city, or village which conducts a lottery shall3
submit to the department on a quarterly basis a tax of one two percent of4
the gross proceeds. Such tax shall be remitted not later than thirty days5
from the close of the preceding quarter on forms provided by the6
department. The department shall remit the tax to the State Treasurer for7
credit to the Charitable Gaming Operations Fund. All deficiencies of the8
tax imposed by this section shall accrue interest and be subject to a9
penalty as provided for sales and use taxes in the Nebraska Revenue Act10
of 1967. 11
Sec. 2. This act becomes operative on July 1, 2026.12
Sec. 3. Original section 9-648, Reissue Revised Statutes of13
Nebraska, is repealed. 14
Sec. 4. Since an emergency exists, this act takes effect when15
passed and approved according to law. 16
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