Nebraska Statutes
§ 77-1025 — Tourism attraction, defined
Nebraska·Ch. 77 Revenue and Taxation
Tourism attraction
means a place of interest where tourists visit, typically for the inherent
or exhibited cultural value, historical significance, natural or built beauty,
or amusement opportunities, such as historical places, monuments, zoos, aquaria,
museums, art galleries, botanical gardens, skyscrapers, parks, forests, natural
recreation areas, theme parks, ethnic enclaves, historic transportation, and
landmarks.
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Legislative History
Source: Laws 2010, LB1018, § 25.
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