State Codes and Statutes

Statutes > Nebraska > Chapter9 > 9-255_04

9-255.04. Expenses; limitations;allocation; payment of workers; expenses; how paid.(1)No expense shall be incurred or amounts paid in connection with the conductof bingo by a licensed organization except those which are reasonable andnecessary.(2) A licensed organization shall not spend more than fourteenpercent of its bingo gross receipts to pay the expenses of conducting bingo.The actual cost of (a) license and local permit fees, (b) any taxes authorizedby the Nebraska Bingo Act, (c) bingo and promotional prizes, (d) the purchase,rental, or lease of bingo equipment, and (e) the rental or lease of a premisesfor the conduct of bingo and the purchase, rental, or lease of personal propertyas allowed by the department in rule and regulation which is necessary forthe conduct of bingo shall not be included in determining compliance withthe expense limitation contained in this section.(3) A licensed organization which is also licensed to conducta lottery by the sale of pickle cards pursuant to the Nebraska Pickle CardLottery Act may allocate a portion of the expenses associated with the conductof its bingo occasions to its lottery by the sale of pickle cards conductedat such bingo occasions. Such allocation shall be based upon the percentagethat pickle card gross proceeds derived from the sale of pickle cards at thebingo occasions represents to the total of bingo gross receipts and picklecard gross proceeds derived from such bingo occasions for the previous annualreporting period. An organization licensed to conduct bingo that has not beenpreviously licensed shall determine such allocation based upon the percentagethat pickle card gross proceeds derived from the sale of pickle cards at thebingo occasions represents to the total of bingo gross receipts and picklecard gross proceeds derived from such bingo occasions for the initial threeconsecutive calendar months of operation.(4) The total amount of expenses that may be allocated tothe organization's lottery by the sale of pickle cards shall be subject tothe limitations on bingo expenses as provided for in the Nebraska Bingo Actwith respect to the fourteen-percent expense limitation and the fair-market-valuelimitation on the purchase, rental, or lease of bingo equipment and the rentalor lease of personal property or of a premises for the conduct of bingo. Noportion of the twelve percent of the definiteprofit of a pickle card unit as allowed by section 9-347 to pay the allowableexpenses of operating a lottery by the sale of pickle cards shall be usedto pay any expenses associated with the sale of pickle cards at a bingo occasion.(5) All persons paid for working at a bingo occasion, includingpickle card sellers but excluding concession workers, shall be paid only bya check written from the licensed organization's bingo checking account andshall not receive any other compensation or payment for working at a bingooccasion from any other source. Such wages shall be at an hourly or occasionrate and shall be included in the amount allowed by the expense limitationprovided in subsection (2) of this section. No person shall receive any compensationor payment from a licensed organization based upon a percentage of the organization'sbingo gross receipts or profit.(6) No expenses associated with the conduct of bingo may bepaid directly from the licensed organization's pickle card checking account.A licensed organization may transfer funds from its pickle card checking accountto its bingo checking account as permitted by subsection (3) of this sectionby a check drawn on the pickle card checking account or by electronic fundstransfer as provided only by section 9-347. SourceLaws 1994, LB 694, § 52; Laws 1995, LB 344, § 8; Laws 2002, LB 545, § 17; Laws 2009, LB286, § 1. Cross ReferencesNebraska Pickle Card Lottery Act, see section 9-301.