NE LB890

Increases cash device application fees from $500 to $650 starting January 1, 2027, then adjusts annually for inflation using the Producer Price Index beginning January 1, 2028

Raises annual decal fees for cash devices from $250 to $350 starting January 1, 2027, with inflation adjustments beginning January 1, 2028

Doubles the occupation tax for non-cash mechanical amusement devices from $35 to $70 starting calendar year 2027, with inflation adjustments thereafter

Directs all manufacturer and distributor license fees to the Department of Revenue Enforcement Fund, with occupation tax revenue split 20% to that fund and 80% to the General Fund

Amends sections 77-3003, 77-3003.01, 77-3003.03, and 77-3004 of Nebraska's Revised Statutes under the Mechanical Amusement Device Tax Act