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GAMES OF CHANCE AND LOTTERIES
For the purpose of this subchapter, 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 used by a person engaged in the occupation of conducting games of chance and/or lotteries.
GAMES OF CHANCE AND/OR LOTTERIES. Forms of gambling authorized by the state pursuant to Article 3, § 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 games of chance and/or lotteries, but does not sell, lease or deliver possession or custody of such a device to other persons.
(Prior Code, § 10-503)
(A) 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 village. Every person conducting games of chance and lottery activities within the village shall pay the tax in the amount and manner specified in division (C) below.
(Prior Code, § 10-504)
(B) Amount of occupation tax for persons engaged in the occupation of conducting games of chance and lotteries. The occupation tax for each person engaging in the occupation of conducting games of chance and lottery activities within the village shall be 5% of the gross receipts received by said person in each quarter of the calendar year.
(Prior Code, § 10-505)
(C) Amount of occupation tax for distributor. The occupation tax for engaging in the occupation of distributing gambling devices within the village shall be 5% of the gross receipts received by a distributor in each quarter of the year.
(Prior Code, § 10-506)
(A) Prohibition. It shall be unlawful for any person to engage in the occupations for conducting games of chance or lottery activities without first obtaining a license to do so.
(Prior Code, § 10-507)
(B) License applications. Every person desiring a license required by the provisions of this subchapter shall make application to the Clerk-Treasurer. 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 that 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 village and that such profits will be spent for a lawful purpose.
(Prior Code, § 10-508)
(C) Display of license. Every license issued under the provisions of this section shall be conspicuously displayed at the place where the games of chance and/or lottery activity is conducted at all times during the conduct thereof.
(Prior Code, § 10-509)
(D) License fee. The license fee for engaging in the occupation of conducting games of chance and lotteries within the village is on file in the office of the Clerk-Treasurer for each location wherein such activity is conducted.
(Prior Code, § 10-510)
Penalty, see § 10.99
(A) No person under 19 years of ages shall play or participate in any way in the lottery established and conducted by the municipality.
(B) No owner or officer of a lottery operator with whom the municipality contracts to conduct its lottery shall play the lottery conducted by the municipality. No owner or officer of an authorized sales outlet location for the municipality shall play in the lottery conducted by the municipality. No employee or agent of the municipality, lottery operator or authorized sales outlet location shall play the lottery of the municipality for which he or she performs work during such time as he or she is actually working at such lottery or while on duty.
(C) Nothing shall prohibit any member of the governing body, a municipal official or the immediate family of such member or official from playing the lottery conducted by the municipality as long as such person is 19 years of age or older.
(D) No person or employee or agent of any person or the municipality shall knowingly permit an individual under 19 years of age to play or participate in any way in the lottery conducted by the municipality.
(E) For the purpose of this section, IMMEDIATE FAMILY OF A MEMBER OF THE GOVERNING BODY OR A MUNICIPAL OFFICIAL means a person who is related to the member or official by blood, marriage or adoption and resides in the same household or a person who is claimed by the member or official, or the spouse of the member or official, as a dependent for federal income tax purposes.
(Neb. RS 9-646) (Prior Code, § 10-801) Penalty, see § 10.99