Mechanical amusement device; not cash devices; occupation tax; amount; payment

(1) An occupation tax is hereby imposed and levied, in the amount and in accordance with the terms and conditions stated in this section, upon the business of operating mechanical amusement devices that are not cash devices within the State of Nebraska for profit or gain either directly or indirectly received. Every person who now or hereafter engages in the business of operating such mechanical amusement devices that are not cash devices in the State of Nebraska shall pay such occupation tax in the amount and manner specified in this section.

(2) Any distributor or operator of a mechanical amusement device that is not a cash device within the State of Nebraska shall pay an occupation tax for each such mechanical amusement device which he or she places into operation during all of the taxable year. The occupation tax shall be due and payable on January 1 of each year on each mechanical amusement device that is not a cash device in operation on that date, except that it shall be unlawful to pay any such occupation tax unless the sales or use tax has been paid on such mechanical amusement devices. For every mechanical amusement device that is not a cash device put into operation on a date subsequent to January 1, and which has not been included in computing the occupation tax imposed and levied by the Mechanical Amusement Device Tax Act, the occupation tax shall be due and payable therefor prior to the time the mechanical amusement device is placed in operation.

(3) The amount of the occupation tax for each mechanical amusement device that is not a cash device shall be: