Section 316-35-604 - RECORD KEEPING AND REPORTING REQUIREMENTS -TRADITIONAL TICKET DRAWING LOTTERY604.01 All records required under the Nebraska County and City Lottery Act and this regulation shall be kept and maintained for a period of not less than three years.604.02 In the case of a ticket drawing lottery, the following records shall be maintained by the county, city, or village conducting the lottery: 604.02A The gross proceeds from the sale of tickets plus any interest earned on such proceeds;604.02B The value of prizes actually awarded;604.02C The value of prizes not claimed;604.02D The locations at which tickets are sold, if applicable, and for each location the gross proceeds from the sale of tickets at that location;604.02E An itemization of the expenses incurred by the county, city, or village in operating the lottery, including, but not limited to: 604.02E(1) Printing costs;604.02E(2) Advertising costs;604.02E(3) Wages paid to individuals selling tickets;604.02E(4) Commissions paid to lottery operators and sales outlet locations, if applicable;604.02E(5) Any other expenses connected with the lottery; and 604.02F The remaining gross proceeds plus any interest earned on such proceeds to be used for community betterment purposes and the actual or intended use of such proceeds.604.02G Each county, city, or village shall report on a quarterly basis the above-described information to the Department. The report shall be prepared on a form prescribed by the Department, and accompany the quarterly tax return prescribed in Neb. Rev. Stat. § 9-648 of the Nebraska County and City Lottery Act. 316 Neb. Admin. Code, 35, § 604