Neb. Rev. Stat. § 2-1208.03

For purposes of sections 2-1208.03 and 2-1208.04 , unless the context otherwise requires: (1) Exotic wagers shall mean daily double, exacta, quinella, trifecta, pick six, and other similar types of bets which are approved by the commission; (2) Gross exotic daily receipts shall mean the total sum of all money wagered, on a daily basis, by means of exotic wagers at race meets; (3) Race meet shall mean any exhibition of racing of horses at which the parimutuel or certificate method of wagering is used; (4) Racetrack shall mean any racetrack licensed by the commission to conduct race meets; and (5) Recipient track shall mean a racetrack with a total annual parimutuel handle, based on the previous racing year, of twelve million dollars or less.