Nebraska Form 57 – The Application for Cash Device License

If you own a business in Nebraska that wants to offer skill-based games, you must file Nebraska Form 5, The Application for Cash Device License. This includes convenience stores, bars, restaurants, and other businesses in the state. You must also apply to become licensed as a cash device operator before adding these machines to your establishment. You can file this form online, which makes the process much simpler. The Department of Revenue establishes a system to ensure businesses comply with Cash Devices regulations by requiring a license application. These regulations cover aspects like game operation, prize limitations, and responsible operation practices.

The application process allows the department to maintain a record of businesses authorized to operate Cash Devices. This tracking system facilitates enforcement efforts and ensures only licensed entities are offering these games. The licensing process potentially acts as a filter, potentially weeding out unreliable or untrustworthy operators. Furthermore, regulations associated with the license might indirectly protect consumers by ensuring fair play and adherence to specific game operation standards.

Once you have filled out the form, you must submit it to the Tax Commissioner by the last day of the month succeeding the month in which the resources were severed. If the final filing date falls on a Saturday, Sunday, or legal holiday, it is considered filed on time if it is mailed in an envelope that is properly addressed to the Tax Commissioner and postmarked by the next secular or business day.

Who Must File Nebraska Form 57?

Nebraska Form 57 is specifically designed for businesses seeking permission to operate Cash Devices within the state. This typically applies to establishments like:

• Convenience Stores: Many convenience stores offer video game-like machines that dispense tickets or small prizes based on skill or gameplay performance. These might fall under the definition of Cash Devices in Nebraska, requiring a license through Form 57.
• Restaurants and Bars: Some restaurants and bars might have amusement games that offer redeemable prizes. Depending on the game’s mechanics and prize structure, a Cash Device License obtained through Form 57 could be necessary.
• Entertainment Venues: Venues like bowling alleys or arcades that feature skill-based amusement games with prize opportunities might need a Cash Device License if they operate within Nebraska.

Additional Information on Nebraska Cash Device Regulations

The Nebraska Department of Revenue website provides a section on Mechanical Amusement Devices, Cash Devices, & Other Gaming which includes information on Cash Device regulations, approved laboratories for testing the devices, and other relevant details: https://revenue.nebraska.gov/gaming/mechanical-amusement-devices-cash-devices-other-gaming