(1) Each distributor of a cash device shall pay taxes owed quarterly to be filed January 1, April 1, June 1, and October 1 of each calendar year. Such taxes required to be paid shall include income tax, occupation tax, and net operating revenue tax.

(2)(a) Each operator of a cash device shall pay income taxes on income generated by such cash device quarterly to be filed January 1, April 1, June 1, and October 1 of each calendar year.

(b) Each operator of a cash device shall pay occupation tax and net operating revenue tax for such cash device quarterly to be filed January 1, April 1, June 1, and October 1 of each calendar year if the operator is not subject to a revenue-sharing or other agreement with a distributor who is paying such taxes pursuant to subsection (1) of this section.

(3) Each distributor, operator, or employee or agent of any distributor or operator of a cash device shall provide an Internal Revenue Service Form 1099 to each player that wins a prize in excess of one thousand one hundred ninety-nine dollars from a cash device placed into operation by such distributor or operator. The department shall make this form available on the department's website.

(4) A distributor or manufacturer located outside the State of Nebraska shall pay income taxes in Nebraska on all income earned in Nebraska.