Nebraska Statutes
§ 77-1018 — Qualified business, defined
Nebraska § 77-1018
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-1018 (Qualified business, 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. § 77-1018 (2026).
Text
(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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Legislative History
Source: Laws 2010, LB1018, § 18.
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, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-1018, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-1018.