(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DISTRIBUTOR. Any person who engages in the business of selling, leasing or delivering possession or custody of gambling devices for consideration to a person engaged in the occupation of conducting games of chance and/or lotteries.
GAMBLING DEVICE. Any and all machines or devices uses by a person engaged in the occupation of conducting games of chance and/or lotteries.
GAMES OF CHANCE AND/OR LOTTERIES. The forms of gambling authorized by the state pursuant to Article III, § 24 of the Constitution of the state.
PERSON ENGAGED IN THE OCCUPATION OF CONDUCTING GAMES OF CHANCE AND/OR LOTTERIES. Any person who operates, owns or is the lessee of a place of business where any game of chance and/or lottery activity is conducted, whether or not any other type of business is conducted on the premises; or any person who either directly controls or manages the games of chance and/or lotteries or owns any machine or device used to engage in the occupation of chance and/or lotteries but does not sell, lease or deliver possession of custody of such a device to other persons.
(B) Occupation tax. An occupation tax is hereby imposed on each person engaged in the occupation of conducting games of chance and lottery activities within the city. Every person conducting games of chance and lottery activities within the city shall pay the tax in the amount and manner specified in subsection (C) below.
(C) Amount of occupation tax for person engaged in the occupation of conducting games of chance and lotteries. The occupation tax for each person engaged in the occupation of conducting games of chance and lottery activities within the city shall be 5% of the gross receipts received by said person in each quarter of a calendar year.
(D) Amount of occupation tax for distributor. The occupation tax for engaging in the occupation of distributing gambling devices within the city shall be 5% of the gross receipts received by a distributor in each quarter of a calendar year.
(E) Prohibition. It shall be unlawful for any person to engage in the occupation of conducting games of chance and lottery activities without first obtaining a license to do so.
(F) License application. Every person desiring a license required by the provisions of this section shall make application to the Municipal Clerk. Accompanying each application shall be:
(1) A sworn statement by each designated supervising member that such member will be responsible for compliance with rules and regulations for each occasion of games of chance and/or lotteries which he or she supervises; and
(2) A sworn statement by the member designated as responsible for the proper utilization of gross receipts that no commission, fee, rent, seller profits, compensation, reward or recompense will be paid to any person or organization not sanctioned by the laws of the state and the city; and that all profits will be spent for a lawful purpose.
(G) Display of license. Every license issued under the provisions of this subsection (G) shall be conspicuously displayed at the place where the game of chance and/or lottery activity is conducted at all times during the conduct thereof.
(H) License fee. The license fee for engaging is the occupation of conducting games of chance and lotteries within the city shall be $10 for each location wherein such activity is conducted.
(I) Exemption. Nonprofit organizations that desire to participate in games of chance and/or lotteries, that are in compliance with the State Small Lotteries and Raffles Act, being Neb. RS 9-501 et seq., are exempt from the provisions of this section.
(Ord. 415, passed 10-2-1990) Penalty, see § 10-1101