Nebraska Statutes

§ 81-3716 — Hotel; occupancy; county; impose sales tax; when

Nebraska·Ch. 81 State Administrative Departments
(1)The governing body of any county may after a public hearing adopt a resolution to impose an additional sales tax of not to exceed two percent upon the total consideration charged for occupancy of any space furnished by any hotel if such county has created a County Visitors Promotion Fund and a visitors committee pursuant to section 81-3717 . The proceeds from such tax shall be paid to the County Visitors Promotion Fund.
(2)The governing body of any county may after a public hearing adopt a resolution to impose an additional sales tax of not to exceed two percent upon the total consideration charged for occupancy of any space furnished by any hotel if such county has created a County Visitors Improvement Fund and a visitors committee pursuant to section 81-3717 . The proceeds from su

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Legislative History

Source: Laws 1980, LB 499, § 10; Laws 1989, LB 262, § 3; Laws 2003, LB 726, § 2; R.S.1943, (2008), § 81-1254; Laws 2012, LB1053, § 16.

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