Neb. Rev. Stat. §§ 9-1201
Current with changes through the 2024 First Special Legislative Session
To the full extent permitted by the Constitution of Nebraska, including amendments to the Constitution of Nebraska adopted contemporaneously with the enactment of sections 9-1201 to 9-1208, an annual gaming tax is hereby imposed on the operation of all games of chance by authorized gaming operators within licensed racetrack enclosures.
Neb. Rev. Stat. §§ 9-1201