Nebraska § 77-1018 Qualified business, defined

Nebraska Statutes

§ 77-1018 — Qualified business, defined

Nebraska·Ch. 77 Revenue and Taxation

(1)For a tourism development project, qualified business means any business engaged in:

(a)Cultural development;

(b)Historical redevelopment;

(c)Recreation facilities;

(d)Entertainment destination centers;

(e)Lodging;

(f)Destination dining;

(g)Tourism attraction;

(h)Nebraska crafts and products center; or

(i)Any combination of the activities listed in this subsection.

(2)For a redevelopment project, qualified business means any business engaged in:

(a)Cultural development;

(b)Historical redevelopment;

(c)Recreation facilities;

(d)Entertainment destination centers;

(e)Mixed-use projects;

(f)Lodging;

(g)Full-service restaurants or destination dining;

(h)Residential development;

(i)Retail development;

(j)Structured parking;

(k)Tourism attraction;

(l)Nebraska crafts and

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(1) For a tourism
development project, qualified business means any business engaged in:
(a) Cultural development;
(b) Historical
redevelopment;
(c) Recreation facilities;
(d) Entertainment destination centers;
(e) Lodging;
(f) Destination
dining;
(g)
Tourism attraction;
(h) Nebraska crafts
and products center; or
(i) Any combination of the activities listed in this subsection.
(2) For a redevelopment
project, qualified business means any business engaged in:
(a) Cultural development;
(b) Historical
redevelopment;
(c) Recreation facilities;
(d) Entertainment
destination centers;
(e) Mixed-use projects;
(f) Lodging;
(g) Full-service restaurants
or destination dining;
(h) Residential development;
(i) Retail development;
(j) Structured
parking;
(k) Tourism attraction;
(l) Nebraska crafts and products center;
or
(m)
Any combination of the activities listed in this subsection.