Neb. Admin. Code § 316-68-010 — Optional Services

010.01 Charges by a hotel for optional services rendered to occupants are exempt from the lodging tax. The charges for the optional services must be stated separate from the charges for hotel occupancies, and the optional services cannot relate to provision of accommodations, such as additional beds or bedding. 010.02 Optional services include room service, porter or bellboy services, valet services, pay-for-view movies, wake-up calls, and charges for phone service. 010.03 The lodging tax is not the same as the sales tax on these items. Some of these items may be subject to the sales tax without being subject to the lodging tax. (Section 81-1248, R.R.S. 1943. April 11, 1993.) Back to Top Resources Useful Links Legal Information IRS Information Motor Fuels Nebraska Lottery Charitable Gaming Contact Nebraska Department of Revenue PO Box 94818 Lincoln, NE 68509-4818 402-471-5729 800-742-7474 NE and IA Contact Us Other Locations Norfolk, NE North Platte, NE Omaha, NE © 2026 State of Nebraska Powered by Tyler Technologies Nebraska.gov Policies Login