Neb. Rev. Stat. § 77-1018 — Qualified business, defined

(1) For a tourism development project, qualified business means any business engaged in: (a) Cultural development; (b) Historical redevelopment; (c) Recreation facilities; (d) Entertainment destination centers; (e) Lodging; (f) Destination dining; (g) Tourism attraction; (h) Nebraska crafts and products center; or (i) Any combination of the activities listed in this subsection. (2) For a redevelopment project, qualified business means any business engaged in: (a) Cultural development; (b) Historical redevelopment; (c) Recreation facilities; (d) Entertainment destination centers; (e) Mixed-use projects; (f) Lodging; (g) Full-service restaurants or destination dining; (h) Residential development; (i) Retail development; (j) Structured parking; (k) Tourism attraction; (l) Nebraska crafts and products center; or (m) Any combination of the activities listed in this subsection