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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1014

Lodging, defined

Official textnebraskalegislature.gov

# (1)

Lodging means any lodging facility with the following attributes:

# (a)

The facility constitutes a portion of an approved project and represents less than fifty percent of the total approved cost of the tourism attraction project, or the facility is to be located on recreational property owned or leased by the state or the federal government and has received prior approval from the appropriate state or federal agency;

# (b)

The facility utilizes a historical redevelopment; or (c) The facility involves the construction, reconstruction, restoration, rehabilitation, or upgrade of a full-service lodging facility having not less than two hundred fifty guestrooms, with reconstruction, restoration, rehabilitation, or upgrade costs exceeding the minimum. The hotel facilities or attached conference facility must also include a minimum of fifteen thousand square feet of net function space, including exhibit space, ballrooms, meeting rooms, or lecture halls.

# (2)

Lodging includes a lodging facility constructed as part of a development prior to the construction of retail development or a tourism attraction under the Nebraska Advantage Transformational Tourism and Redevelopment Act

Last amended: Source Laws 2010, LB1018, § 14. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-675 · Repealed
  2. 77-676 · Repealed
  3. 77-677 · Repealed
  4. 77-678 · Repealed
  5. 77-692 · Repealed
  6. 77-693 · Adjustment to value of railroad and car line property;…
  7. 77-701 · Property assessment division; established; Property Tax…
  8. 77-1001 · Act, how cited
  9. 77-1002 · Legislative findings and declarations
  10. 77-1003 · Definitions, where found
  11. 77-1004 · Tax terms, meaning
  12. 77-1005 · Approved cost, defined
  13. 77-1006 · Approved project, defined
  14. 77-1007 · Cultural development, defined
  15. 77-1008 · Destination dining, defined
  16. 77-1009 · Entertainment destination center, defined
  17. 77-1010 · Entitlement period, defined
  18. 77-1011 · Full-service restaurant, defined
  19. 77-1012 · Historical redevelopment, defined
  20. 77-1013 · Investment, defined
  21. 77-1014 · Lodging, defined
  22. 77-1015 · Mixed-use project, defined
  23. 77-1016 · Nebraska crafts and products center, defined
  24. 77-1017 · Project, defined
  25. 77-1018 · Qualified business, defined
  26. 77-1019 · Qualified property, defined
  27. 77-1020 · Recreation facility, defined
  28. 77-1021 · Redevelopment project, defined
  29. 77-1022 · Related persons, defined
  30. 77-1023 · Structured parking, defined
  31. 77-1024 · Taxpayer, defined
  32. 77-1025 · Tourism attraction, defined
  33. 77-1026 · Year, defined
  34. 77-1027 · Year of application, defined
  35. 77-1028 · Election required; procedures applicable
  36. 77-1029 · Verification of work eligibility status
  37. 77-1030 · Application; form; contents; confidentiality; fee;…
  38. 77-1031 · Incentives; tiers; project requirements; refund of taxes
  39. 77-1032 · Department of Revenue; duties; review of projects; recapture…
  40. 77-1033 · Transfer of incentives; when; liability for recapture
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