Nature of the Lodging Tax

001.01 The Nebraska Visitors’ Development Act authorizes the collection of a lodging tax to be administered by the Nebraska Department of Revenue. The lodging tax is a sales tax imposed upon the total gross receipts charged for the occupancy of any space furnished by a hotel in this state. The lodging tax is in addition to the sales and use tax imposed under the Nebraska Revenue Act of 1967, as amended. (Sections 81-1245 through 81-1264, R.S.Supp., 1980. August 4, 1980.)