77-3006.

Tax Commissioner; administration of act; department; powers and duties.

(1) The administration of the Mechanical Amusement Device Tax Act is hereby vested in the Tax Commissioner subject to other provisions of law relating to the Tax Commissioner. The Tax Commissioner may prescribe, adopt and promulgate, and enforce rules and regulations relating to the administration and enforcement of the act and may delegate authority to his or her representatives to conduct hearings or perform any other duties imposed under the act. The Tax Commissioner may adopt and promulgate rules and regulations necessary to carry out section 77-3003.01.

(2) The department has the authority to review all documents between a distributor, manufacturer, and operator regarding a cash device. Such documents shall include, but not be limited to, a contract, agreement, lease, revenue-sharing agreement, profit-sharing document, annual report, tax filing, or bill of sale.

(3) The department has the authority to approve all cash device locations across the state. No cash device shall be moved from such cash device's approved location without the prior approval of the department.

(4) The department shall establish retail establishment location standards required for the placement of any cash device in this state.

(5) The following factors shall be considered for the issuance of a license to operate a cash device at a particular retail establishment location:

(a) Whether there are physical walls separating a retail establishment operating a cash device from other businesses located in the same building;

(b) Whether there are dedicated entrances and exits to the retail establishment;

(c) Whether a separate sales tax permit has been obtained by the retail establishment;

(d) Whether the retail establishment has separate points of sale;

(e) Whether the retail establishment has separate points of ticket redemption;

(f) Whether there is diversity of merchandise for sale in the retail establishment;

(g) Whether the retail establishment issues a receipt for sales;

(h) The number of dedicated employees on duty at the same time at the retail establishment;

(i) The level of business activity being conducted in the retail establishment;

(j) Whether the physical space for the retail establishment within the building is contiguous to other businesses; and

(k) Whether there are distinct owners or officers of the retail establishment within the shared building.