Nebraska Statutes
§ 77-1008 — Destination dining, defined
Nebraska·Ch. 77 Revenue and Taxation
Destination
dining means a real estate development primarily selling and serving prepared
food and beverage to the public in a setting with sit-down dining. In addition,
the development must offer a unique food or experience concept not found in
this state within (1) the same metropolitan statistical area as determined
by the United States Office of Management and Budget and (2) a fifty-mile
radius of the development.
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Legislative History
Source: Laws 2010, LB1018, § 8.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined