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The document is a Nebraska County/City Lottery Tax Return Form (Form 51C) that outlines the requirements for counties, cities, and villages licensed to conduct lotteries to file tax returns every tax period, even if no tax is due. It includes instructions on how to complete the form, deadlines for submission, penalties for late filing, and the necessity of maintaining records for audit purposes. The form requires details such as gross lottery proceeds, tax calculations, and authorized signatures.

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Click ‘Get Form’ to open the Nebraska County/City Lottery Tax Return in our editor.
Begin by entering your Nebraska Identification Number at the top of the form. This is essential for identifying your submission.
Fill in the 'Tax Period' field with the relevant dates for which you are filing this return.
In the 'NAME AND LOCATION ADDRESS' section, provide your official name and address as registered with the lottery authority.
Next, complete the 'Gross proceeds from lottery this quarter' on line 1 by referencing line 5 from Schedule I.
Calculate the tax due by multiplying the gross proceeds by 0.02 and enter this amount on line 2.
If applicable, include any previous balance with interest on line 3, then compute your total balance due on line 4.
Sign and date the form where indicated, ensuring that it is signed by an authorized individual or preparer.

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