316 NAC 68-001. NATURE OF THE LODGING TAX

REG-68-001 NATURE OF THE LODGING TAX 001.01 The Nebraska Visitors' Development Act authorizes the collection of a lodging tax to be administered by the Nebraska Department of Revenue. The lodging tax is a sales tax imposed upon the total gross receipts charged for the occupancy of any space furnished by a hotel in this state. The lodging tax is in addition to the sales and use tax imposed under the Nebraska Revenue Act of 1967, as amended. (Sections 81-1245 through 81-1263, R.S.Supp., 1980. August 4, 1980)