Nebraska § 77-1014 Lodging, defined

Nebraska Statutes

§ 77-1014 — Lodging, defined

Nebraska § 77-1014

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1014 (Lodging, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-1014 (2026).

Text

(1)Lodging means any lodging facility with the following attributes:

(a)The facility constitutes a portion of an approved project and represents less than fifty percent of the total approved cost of the tourism attraction project, or the facility is to be located on recreational property owned or leased by the state or the federal government and has received prior approval from the appropriate state or federal agency;

(b)The facility utilizes a historical redevelopment; or

(c)The facility involves the construction, reconstruction, restoration, rehabilitation, or upgrade of a full-service lodging facility having not less than two hundred fifty guestrooms, with reconstruction, restoration, rehabilitation, or upgrade costs exceeding the minimum. The hotel facilities or attached conference

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(1) Lodging means
any lodging facility with the following attributes:
(a) The facility
constitutes a portion of an approved project and represents less than fifty
percent of the total approved cost of the tourism attraction project, or the
facility is to be located on recreational property owned or leased by the
state or the federal government and has received prior approval from the appropriate
state or federal agency;
(b) The facility utilizes a historical redevelopment; or
(c) The facility
involves the construction, reconstruction, restoration, rehabilitation, or
upgrade of a full-service lodging facility having not less than two hundred
fifty guestrooms, with reconstruction, restoration, rehabilitation, or upgrade
costs exceeding the minimum. The hotel facilities or attached conference facility
must also include a minimum of fifteen thousand square feet of net function
space, including exhibit space, ballrooms, meeting rooms, or lecture halls.
(2) Lodging
includes a lodging facility constructed as part of a development prior to
the construction of retail development or a tourism attraction under the Nebraska
Advantage Transformational Tourism and Redevelopment Act.