Change provisions under the Mechanical Amusement Device Tax Act relating to the amount of tax imposed on cash devices and how such collected taxes are remitted and change the revenue submitted to the Nebraska Tourism Commission Promotional Cash Fund

This bill reduces the tax rate on cash devices (like slot machines) from 15.5% to 15% of their net operating revenue. It also changes how collected taxes are distributed, reducing the portion going to the Nebraska Tourism Commission Promotional Cash Fund from 10% to 7.5% of total revenue. Cash device operators and distributors must pay quarterly taxes based on revenue, with funds remitted to the State Treasurer by specified dates. The changes take effect October 1, 2025, and repeal the original tax sections.