The Lodging Tax Return

003.01 A return is required for each period or portion of a period in which a lodging tax permit is active. The return must be filed for every tax period even though there have been no gross receipts from charges for hotel occupancies. 003.02 Lodging tax permitholders must report and account for all gross receipts from charges for hotel occupancies. If the return is filed within twenty-five days following the preceding tax period, the permitholder is entitled to deduct and withhold from the amount of lodging tax which otherwise would be due, a collection fee to reimburse himself or herself for the cost of collection. 003.03 Returns shall be signed by the person required to file the return or by his or her duly authorized agent. 003.04 Returns properly signed and accompanied by remittance will be considered timely filed if actually received or if mailed, postage prepaid, on or before the twenty-fifth day of the month following the close of the reporting period. When the twenty-fifth day falls on a Saturday, Sunday, or an approved holiday, the return shall be considered timely filed if actually received or if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, or an approved holiday. A United States Postal Service postmark will be conclusive evidence of the date of mailing for the purpose of timely filing a return. When there is a private postage meter mark and there is no United States Postal Service postmark, the return is deemed filed on the date received. Failure to file the return or to remit the tax due by the due date will subject the person required to file a return to a penalty in the amount of the larger of twenty-five dollars ($25.00) or ten percent of the tax due. In addition, interest will be imposed at the rate specified in section 45-104.01 of the Nebraska Revised Statutes from the due date to the date payment is received. 003.05 Remittance made payable to the Nebraska Department of Revenue must accompany the return and be in the form of a check, draft, money order, or other payment method as approved by the Tax Commissioner . Cash, post-dated checks, or postage stamps should not be sent as payment. Cash may be used when payment is made in person at an office of the Department of Revenue. (Section 81-1260, R.R.S. 1999. March 7, 2006.)