Neb. Rev. Stat. § 9-1203: Neb. Rev. Stat. § 9-1203

An annual gaming tax is imposed on gross gaming revenue generated by authorized gaming operators within licensed racetrack enclosures from the operation of all games of chance equal to twenty percent of such gross gaming revenue. The commission shall collect the tax and shall account for and remit such tax as set forth by law.

Initiative Law 2020, No. 431, § 3;