Nebraska Tavern Owners Guide: Pickle Cards
All pickle cards sold to the public in Nebraska are sold on behalf of nonprofit organizations which are licensed by the Nebraska Department of Revenue, Charitable Gaming Division. All pickle cards legally sold in Nebraska are required to be imprinted by a licensed distributor with the name and state identification number of the licensed organization on whose behalf the cards are being sold.
In order to qualify for a pickle card operator’s license, the applicant must hold a retail liquor license or a bottle club license issued by the Nebraska Liquor Control Commission.
- Every 2 years (biannual) the tavern or restaurant must pay a $100 fee.
- All pickle card licenses expire on September 30 of each odd-numbered year.
- Renewal is though Nebraska Charitable Gaming
- Pickle cards are sold to pickle card operators in the form of a “unit.”
Sales Chain:
- licensed distributor - sells bulk pickle cards to the nonprofit organization "licensed organization."
- licensed organization - provides pickle cards to the "licensed operator" which is a tavern or restaurant.
- licensed operator - the tavern or restaurant selling the cards to the public.
Tax:
Pickle card operators do not have to charge sales tax on the sale of individual pickle cards to the public.
Pickle card operators are required to file with the Internal Revenue Service (IRS) an Occupational Tax and Registration Return for Wagering, Form 11-C, for each person who sells individual pickle cards or pays winning pickle cards.
