Nebraska § 77-2701.55 Admission, defined

Nebraska Statutes

§ 77-2701.55 — Admission, defined

Nebraska § 77-2701.55

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2701.55 (Admission, 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. § 77-2701.55 (2026).

Text

(1)Admission means the right or privilege to have access to a place or location where amusement, entertainment, or recreation is provided to an audience, spectators, or the participants in the activity. Admission includes a membership that allows access to or use of a place or location, but which membership does not include the right to hold office, vote, or change the policies of the organization.

(2)For purposes of this section:

(a)Access to a place or location means the right to be in the place or location for purposes of amusement, entertainment, or recreation at a time when the general public is not allowed at that place or location absent the granting of the admission;

(b)Entertainment means the amusement or diversion provided to an audience or spectators by performers; and

(c)R

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(1) Admission
means the right or privilege to have access to a place or location where amusement,
entertainment, or recreation is provided to an audience, spectators, or the
participants in the activity. Admission includes a membership that allows
access to or use of a place or location, but which membership does not include
the right to hold office, vote, or change the policies of the organization.
(2) For purposes
of this section:
(a) Access to a place or location means the right to be in the place
or location for purposes of amusement, entertainment, or recreation at a time
when the general public is not allowed at that place or location absent the
granting of the admission;
(b) Entertainment means the amusement or diversion provided to an
audience or spectators by performers; and
(c) Recreation means a sport or activity
engaged in by participants for purposes of refreshment, relaxation, or diversion
of the participants. Recreation does not include practice or instruction.
(3) Admission
does not include the lease or rental of a location, facility, or part of a
location or facility if the lessor cedes the right to determine who is granted
access to the location or facility to the lessee for the period of the lease
or rental.