Neb. Rev. Stat. § 9-1201: Neb. Rev. Stat. § 9-1201

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.

Initiative Law 2020, No. 431, § 1.