Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB685

Introduced
1/18/23  
Refer
1/20/23  
Engrossed
2/12/24  
Enrolled
3/7/24  
Passed
4/11/24  

Caption

Provide requirements for sale of certain alcoholic beverages and change provisions relating to the Mechanical Amusement Device Tax Act

Impact

If enacted, LB685 is expected to have a significant impact on local laws governing alcohol sales and taxation on amusement devices. It could potentially create a more uniform approach across the state, enabling greater consistency for businesses operating in multiple jurisdictions. This consistency is intended to facilitate compliance and ensure that local businesses are not hampered by conflicting regulations. The bill's adjustments to the existing tax structure for amusement devices may also yield new revenue streams for the state and local governments.

Summary

LB685 aims to establish new requirements for the sale of certain alcoholic beverages and modify existing provisions related to the Mechanical Amusement Device Tax Act. This bill seeks to clarify the legal framework surrounding the sale and regulation of alcohol while also addressing taxation issues tied to amusement devices, which can include vending machines or arcade games. By streamlining these regulations, LB685 anticipates providing a clearer operational environment for businesses that deal with both alcohol sales and amusement devices.

Sentiment

The general sentiment around LB685 appears to be supportive, particularly among business owners and stakeholders who favor streamlined regulations that enable smoother operations. The legislative discussions suggest that many view the bill as a necessary update to address modern business practices and their regulatory needs. However, there may also be concerns among local governments regarding the potential loss of control over tax revenues derived from amusement devices and local alcohol sales regulations.

Contention

Notable points of contention surrounding LB685 include the balance of state versus local control over alcohol sales and amusement device regulation. While supporters argue that a statewide standard can alleviate confusion and inefficiencies for businesses, opponents may fear that this could erode local authority to tailor regulations to fit community-specific needs and public safety considerations. As such, the debate around this bill reveals a broader tension between providing a uniform regulatory framework and maintaining local governance rights.

Companion Bills

No companion bills found.

Previously Filed As

NE LB177

Change provisions relating to certain licenses issued under the Mechanical Amusement Device Tax Act

NE LB582

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

NE LB468

Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers

NE LB659

Change provisions relating to vote counting devices under the Election Act

NE LB699

Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act

NE LB836

Provide requirements for retail licensees relating to the display of co-branded alcoholic beverages under the Nebraska Liquor Control Act

NE LB1224

Prohibit certain conduct relating to mobile tracking devices and change provisions relating to intercepted communications

NE LB74

Change sales tax provisions relating to purchasing agents

NE LB440

Change provisions relating to certain school taxes and special funds

NE LB330

Change provisions relating to the sales tax rate and create the Alcohol Addiction Prevention and Treatment Fund

Similar Bills

No similar bills found.