Nebraska Code § 9-433

Lottery or raffle; local control; section, how construed.
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(1) Any county or incorporated municipality may, by resolution or ordinance, tax, regulate, control, or prohibit any lottery or raffle within the boundaries of such county or the corporate limits of such incorporated municipality. No county may impose a tax or otherwise regulate, control, or prohibit any lottery within the corporate limits of an incorporated municipality. Any tax imposed pursuant to this subsection shall be remitted to the general fund of the county or incorporated municipality imposing such tax.
(2) Nothing in this section shall be construed to authorize any lottery or raffle not otherwise authorized under Nebraska law.

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