Nebraska § 81-3722 Lodging
sales tax; collection; enforcement

Nebraska Statutes

§ 81-3722 — Lodging sales tax; collection; enforcement

Nebraska § 81-3722

Ch. 81State Administrative Departments

This text of Nebraska § 81-3722 (Lodging sales tax; collection; enforcement) 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. § 81-3722 (2026).

Text

Unless otherwise specifically
provided, any sales tax on transient lodging imposed under the Nebraska Visitors
Development Act is in addition to that sales tax imposed under the provisions
of Chapter 77, article 27, and shall be interpreted, collected, remitted,
and enforced by the Tax Commissioner under the provisions of such article.
Any sales tax on transient lodging imposed under the Nebraska Visitors Development
Act shall be due and payable to the Tax Commissioner monthly on or before
the twenty-fifth day of the month next succeeding each monthly period.

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Unless otherwise specifically
provided, any sales tax on transient lodging imposed under the Nebraska Visitors
Development Act is in addition to that sales tax imposed under the provisions
of Chapter 77, article 27, and shall be interpreted, collected, remitted,
and enforced by the Tax Commissioner under the provisions of such article.
Any sales tax on transient lodging imposed under the Nebraska Visitors Development
Act shall be due and payable to the Tax Commissioner monthly on or before
the twenty-fifth day of the month next succeeding each monthly period.