Neb. Admin. Code § 316-68-009 — County Lodging Tax

009.01 Any county may authorize and impose a county lodging tax which will be collected and administered by the Nebraska Department of Revenue and remitted to the adopting county. Such tax shall be at the rate of one-half percent, one percent, one and one-half percent, or two percent of the gross receipts charged for hotel occupancies. 009.02 A county may impose a lodging tax after its governing body has held a public hearing and adopted resolutions to impose the tax and establish both a County Visitors' Promotion Fund and a visitors' committee which shall advise the county board in administering the proceeds from the tax. Implementation of the county lodging tax so imposed will not begin until the first day of the next calendar quarter following receipt by the Nebraska Department of Revenue of certified copies of the adopting resolutions prescribed above; provided, the certified copies are received 120 days prior to the start of the next calendar quarter. 009.03 A county may authorize and impose an additional county lodging tax which will be collected and administered by the Nebraska Department of Revenue and remitted to the adopting county. Such tax shall be in addition to the tax described in Reg-68-009.01 and shall be at the rate of one-half percent, one percent, one and one-half percent, or two percent of the gross receipts charged for hotel occupancies. A county may impose this additional county lodging tax after its governing body has held a public hearing and adopted resolutions to impose the tax and establish a County Visitors Improvement Fund. Implementation of this additional county lodging tax will be accomplished as described in Reg-68-009.02. 009.04 If any county repeals or changes the rate of either of the county lodging taxes the effective date shall be the first day of the next calendar quarter following receipt by the Nebraska Department of Revenue of a certified copy of the adopting resolution making the change; provided, the adopting resolution is received 120 days prior to the start of the next calendar quarter. 009.05 The Nebraska Department of Revenue shall collect any lodging tax or additional lodging tax imposed by any county concurrently with the collection of the state lodging tax and in the same manner as the state lodging tax is collected. Lodging tax permits, exempt sale certificates, and certificates of exemption issued to exempt organizations which are authorized or required for state lodging tax purposes will satisfy the requirements of the county lodging tax. 009.06 Gross receipts which are subject to the state lodging tax shall also be subject to the county lodging tax in counties which have authorized such a tax. The county lodging tax must be collected at the location of the hotel as defined in Reg-68-002.03. 009.07 Persons responsible for collecting and reporting the county lodging tax or the additional county lodging tax shall report such taxes on forms provided by the Nebraska Department of Revenue. Such forms shall contain such information as the Nebraska Department of Revenue deems necessary for the proper and efficient administration of the county lodging taxes. 009.08 Every person liable for the collection of the county lodging tax shall keep receipts, invoices, guest checks, and other such records as are necessary to establish the amount of tax for which he or she is liable. (Sections 81-1251, 81-1253 and 81-1260, R.R.S. 1999, and sections 81-1254 and 81-1255, R.S.Supp., 2004. March 7, 2006.)