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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1025

Tourism attraction, defined

Official textnebraskalegislature.gov

Tourism attraction means a place of interest where tourists visit, typically for the inherent or exhibited cultural value, historical significance, natural or built beauty, or amusement opportunities, such as historical places, monuments, zoos, aquaria, museums, art galleries, botanical gardens, skyscrapers, parks, forests, natural recreation areas, theme parks, ethnic enclaves, historic transportation, and landmarks

Last amended: Source Laws 2010, LB1018, § 25. 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. 77-1005 · Approved cost, defined
  2. 77-1006 · Approved project, defined
  3. 77-1007 · Cultural development, defined
  4. 77-1008 · Destination dining, defined
  5. 77-1009 · Entertainment destination center, defined
  6. 77-1010 · Entitlement period, defined
  7. 77-1011 · Full-service restaurant, defined
  8. 77-1012 · Historical redevelopment, defined
  9. 77-1013 · Investment, defined
  10. 77-1014 · Lodging, defined
  11. 77-1015 · Mixed-use project, defined
  12. 77-1016 · Nebraska crafts and products center, defined
  13. 77-1017 · Project, defined
  14. 77-1018 · Qualified business, defined
  15. 77-1019 · Qualified property, defined
  16. 77-1020 · Recreation facility, defined
  17. 77-1021 · Redevelopment project, defined
  18. 77-1022 · Related persons, defined
  19. 77-1023 · Structured parking, defined
  20. 77-1024 · Taxpayer, defined
  21. 77-1025 · Tourism attraction, defined
  22. 77-1026 · Year, defined
  23. 77-1027 · Year of application, defined
  24. 77-1028 · Election required; procedures applicable
  25. 77-1029 · Verification of work eligibility status
  26. 77-1030 · Application; form; contents; confidentiality; fee;…
  27. 77-1031 · Incentives; tiers; project requirements; refund of taxes
  28. 77-1032 · Department of Revenue; duties; review of projects; recapture…
  29. 77-1033 · Transfer of incentives; when; liability for recapture
  30. 77-1034 · Refunds; interest not allowable
  31. 77-1035 · Act; restrictions on use
  32. 77-1101 · Act, how cited
  33. 77-1101.01 · Act; purposes
  34. 77-1102 · Definitions, where found
  35. 77-1103 · Applicable percentage, defined
  36. 77-1104 · Credit allowance date, defined
  37. 77-1105 · Letter ruling, defined
  38. 77-1106 · Long-term debt security, defined
  39. 77-1107 · Purchase price, defined
  40. 77-1108 · Qualified active low-income community business, defined
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