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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1018

Qualified business, defined

Official textnebraskalegislature.gov22 subsections

# (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

Last amended: Source Laws 2010, LB1018, § 18. 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  1. 77-692 · Repealed
  2. 77-693 · Adjustment to value of railroad and car line property;…
  3. 77-701 · Property assessment division; established; Property Tax…
  4. 77-1001 · Act, how cited
  5. 77-1002 · Legislative findings and declarations
  6. 77-1003 · Definitions, where found
  7. 77-1004 · Tax terms, meaning
  8. 77-1005 · Approved cost, defined
  9. 77-1006 · Approved project, defined
  10. 77-1007 · Cultural development, defined
  11. 77-1008 · Destination dining, defined
  12. 77-1009 · Entertainment destination center, defined
  13. 77-1010 · Entitlement period, defined
  14. 77-1011 · Full-service restaurant, defined
  15. 77-1012 · Historical redevelopment, defined
  16. 77-1013 · Investment, defined
  17. 77-1014 · Lodging, defined
  18. 77-1015 · Mixed-use project, defined
  19. 77-1016 · Nebraska crafts and products center, defined
  20. 77-1017 · Project, defined
  21. 77-1018 · Qualified business, defined
  22. 77-1019 · Qualified property, defined
  23. 77-1020 · Recreation facility, defined
  24. 77-1021 · Redevelopment project, defined
  25. 77-1022 · Related persons, defined
  26. 77-1023 · Structured parking, defined
  27. 77-1024 · Taxpayer, defined
  28. 77-1025 · Tourism attraction, defined
  29. 77-1026 · Year, defined
  30. 77-1027 · Year of application, defined
  31. 77-1028 · Election required; procedures applicable
  32. 77-1029 · Verification of work eligibility status
  33. 77-1030 · Application; form; contents; confidentiality; fee;…
  34. 77-1031 · Incentives; tiers; project requirements; refund of taxes
  35. 77-1032 · Department of Revenue; duties; review of projects; recapture…
  36. 77-1033 · Transfer of incentives; when; liability for recapture
  37. 77-1034 · Refunds; interest not allowable
  38. 77-1035 · Act; restrictions on use
  39. 77-1101 · Act, how cited
  40. 77-1101.01 · Act; purposes
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