Source: https://nebraskalegislature.gov/laws/display_html.php?begin_section=81-3701&end_section=81-3729
Timestamp: 2020-01-20 03:40:29
Document Index: 127780772

Matched Legal Cases: ['§ 19', '§ 10', '§ 81', '§ 1', '§ 10', '§ 1', '§ 23', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 81', '§ 2', '§ 2', '§ 2', '§ 2', '§ 81', '§ 3', '§ 11', '§ 3', '§ 4', '§ 7', '§ 3', '§ 2', '§ 81', '§ 5', '§ 4', '§ 81', '§ 6', '§ 12', '§ 3', '§ 35', '§ 81', '§ 7', '§ 5', '§ 7', '§ 81', '§ 8', '§ 6', '§ 81', '§ 9', '§ 4', '§ 11', '§ 14', '§ 6', '§ 2', '§ 13', '§ 291', '§ 12', '§ 7', '§ 13', '§ 1', '§ 81', '§ 193', '§ 13', '§ 8', '§ 8', '§ 81', '§ 14', '§ 15', '§ 9', '§ 9', '§ 26', '§ 9', '§ 81', '§ 15', '§ 10', '§ 3', '§ 2', '§ 81', '§ 16', '§ 12', '§ 81', '§ 18', '§ 13', '§ 5', '§ 81', '§ 19', '§ 15', '§ 7', '§ 81', '§ 21', '§ 10', '§ 16', '§ 8', '§ 12', '§ 81', '§ 22', '§ 17', '§ 81', '§ 23', '§ 18', '§ 9', '§ 81', '§ 24', '§ 11', '§ 16', '§ 12', '§ 17', '§ 14', '§ 24', '§ 4', '§ 25']

81-3701. Act, how cited.
Sections 81-3701 to 81-3730 shall be known and may be cited as the Nebraska Visitors Development Act.
Source:Laws 1980, LB 499, § 19; Laws 1988, LB 797, § 10; R.S.1943, (2008), § 81-1263;Laws 2012, LB1053, § 1; Laws 2015, LB449, § 10; Laws 2017, LB222, § 1; Laws 2018, LB945, § 23; Laws 2019, LB637, § 1.
81-3702. Act; purposes.
The purposes of the Nebraska Visitors Development Act are (1) to create the Nebraska Tourism Commission to promote Nebraska as a tourism destination and to administer programs to attract an increasing number of visitors to Nebraska and further the use of travel and tourism facilities in Nebraska, (2) to provide for a lodging tax on hotels for the purpose of establishing a State Visitors Promotion Cash Fund, and (3) to authorize the governing body of any county to appoint a visitors committee and impose a lodging tax on hotels for the purpose of establishing a County Visitors Promotion Fund and a County Visitors Improvement Fund.
Source:Laws 1980, LB 499, § 1; Laws 1988, LB 797, § 1; Laws 1989, LB 262, § 1; Laws 2003, LB 726, § 1; R.S.1943, (2008), § 81-1245; Laws 2012, LB1053, § 2; Laws 2017, LB222, § 2.
81-3703. Definitions, where found.
For purposes of the Nebraska Visitors Development Act, unless the context otherwise requires, the definitions found in sections 81-3704 to 81-3709.01 apply.
Source:Laws 1980, LB 499, § 2; Laws 1988, LB 797, § 2; R.S.1943, (2008), § 81-1246; Laws 2012, LB1053, § 3; Laws 2015, LB449, § 11; Laws 2017, LB222, § 3.
81-3704. Commission, defined.
Commission means the Nebraska Tourism Commission.
Source:Laws 2012, LB1053, § 4.
81-3705. Committee, defined.
Committee means the visitors committee appointed as provided in section 81-3717 for the purpose of advising the county board in administering the County Visitors Promotion Fund and the County Visitors Improvement Fund established pursuant to such section and carrying out the purposes of the Nebraska Visitors Development Act.
Source:Laws 1980, LB 499, § 7; Laws 1988, LB 797, § 3; Laws 1989, LB 262, § 2; R.S.1943, (2008), § 81-1251; Laws 2012, LB1053, § 5.
81-3706. Consideration, defined.
Consideration means the monetary charge for the use of space in a hotel only if the space is one ordinarily used for accommodations and shall not include the charge for any food or beverage served or personal services rendered to the occupant of such space.
Source:Laws 1980, LB 499, § 4; R.S.1943, (2008), § 81-1248; Laws 2012, LB1053, § 6.
81-3706.01. Highway tourism marker, defined.
Highway tourism marker means a marker of a particular style authorized by the commission to designate tourism attractions.
Source:Laws 2015, LB449, § 12.
81-3707. Hotel, defined.
Hotel means any facility in which the public may, for a consideration, obtain sleeping accommodations. Hotel includes hotels, motels, tourist homes, campgrounds, courts, lodging houses, inns, state-operated hotels, and nonprofit hotels but does not include hospitals, sanitariums, nursing homes, chronic care centers, or dormitories or facilities operated by an educational institution and regularly used to house students.
Source:Laws 1980, LB 499, § 3; Laws 1984, LB 962, § 35; R.S.1943, (2008), § 81-1247; Laws 2012, LB1053, § 7.
81-3708. Occupancy, defined.
Occupancy means the use or possession or the right to the use or possession of any space in a hotel if the space is one ordinarily used for accommodations and if the occupant's use, possession, or right to the use or possession is for less than a period of thirty days.
Source:Laws 1980, LB 499, § 5; Laws 1995, LB 134, § 7; R.S.1943, (2008), § 81-1249; Laws 2012, LB1053, § 8.
81-3709. Occupant, defined.
Occupant means anyone who, for a consideration, uses, possesses, or has a right to use or possess any space in a hotel if the space is one ordinarily used for accommodations.
Source:Laws 1980, LB 499, § 6; R.S.1943, (2008), § 81-1250; Laws 2012, LB1053, § 9.
81-3709.01. Tourism industry, defined.
Tourism industry includes any person or other entity, whether for-profit or not-for-profit, that promotes an activity, an event, or a site which attracts both instate and out-of-state visitors, including, but not limited to, a chamber of commerce, a convention and visitors bureau, the hospitality industry, the food and beverage industry, the hotel industry, a passenger transportation provider, any business or organization engaged in recreational, historical, cultural, artistic, or entertainment pursuits, and any person who owns or operates any such activity, event, or site.
Source:Laws 2017, LB222, § 4.
81-3711. Commission; duties.
Source:Laws 2012, LB1053, § 11; Laws 2015, LB449, § 14; Laws 2017, LB222, § 6; Laws 2019, LB637, § 2.
81-3711.01. Significant tourism attractions; commission; powers and duties; appoint special committee; Department of Transportation; duties.
(1) The commission may mark significant tourism attractions in Nebraska.
(2) The commission may (a) determine what tourism attractions are significant to the State of Nebraska, (b) expend funds for the purchase of highway tourism markers, (c) designate the approximate location of highway tourism markers, (d) preserve, replace, or modify highway tourism markers, and (e) accept gifts and encourage local participation in and contribution to the erection of highway tourism markers through the use of gifts and matching-fund agreements. Such funds shall be deposited into the State Visitors Promotion Cash Fund. The commission shall not expend funds for the purchase of highway tourism markers until funding has been secured through gifts or otherwise.
(3) The commission may appoint and delegate to a special committee the duties of research and investigation to assist in the determination of tourism attractions that should be designated by highway tourism markers. The Department of Transportation shall erect and maintain highway tourism markers and shall determine the exact location of highway tourism markers with consideration given for the safety and welfare of the public.
(4) The commission may secure payment to the state for the actual replacement cost of any highway tourism markers damaged or destroyed, accidentally or otherwise. Any funds so collected shall be remitted to the State Treasurer for credit to the State Visitors Promotion Cash Fund for the procurement of highway tourism markers.
(5) Nothing in this section shall be construed to restrict the placement of any marker or signage on private property.
Source:Laws 2015, LB449, § 13; Laws 2017, LB339, § 291.
81-3712. Travel and Tourism Division of Department of Economic Development; transition of employees.
For purposes of transition, employees of the Travel and Tourism Division of the Department of Economic Development shall be considered employees of the commission and shall retain their rights under the state personnel system or pertinent bargaining agreement, and their service shall be deemed continuous. This section does not grant employees any new rights or benefits not otherwise provided by law or bargaining agreement or preclude the commission from exercising any of the prerogatives of management set forth in section 81-1311 or as otherwise provided by law. This section is not an amendment to or substitute for the provisions of any existing bargaining agreements.
Source:Laws 2012, LB1053, § 12; Laws 2017, LB222, § 7.
81-3713. Commission; statewide strategic plan; duties.
The commission shall develop a statewide strategic plan to cultivate and promote tourism in Nebraska. The commission shall review the plan annually and update as necessary. The plan shall include:
(1) A review of revenue in the State Visitors Promotion Cash Fund available for tourism development at the state level;
(2) An examination of best management practices for the tourism industry;
(3) Marketing strategies for promoting tourism;
(4) Methods to expand existing tourism capacity which may include encouraging regional cooperation, collaboration, or privatization; and
(5) Recommended strategies to provide technical assistance, marketing services, and state aid to local governments and the tourism industry in Nebraska.
Source:Laws 1986, LB 965, § 13; Laws 2011, LB684, § 1; R.S.1943, (2008), § 81-1201.13; Laws 2012, LB782, § 193; Laws 2012, LB1053, § 13; Laws 2017, LB222, § 8.
81-3714. State Visitors Promotion Cash Fund; created; uses; transfers; investment.
The State Visitors Promotion Cash Fund is created. The fund shall be administered by the commission. The fund shall consist of revenue deposited into the fund pursuant to section 81-3715 and money donated as gifts, bequests, or other contributions from public or private entities. Funds made available by any department or agency of the United States may also be credited to the fund if so directed by such department or agency. The commission shall use the proceeds of the fund to generally promote, encourage, and attract visitors to and within the State of Nebraska, to erect and replace highway tourism markers, to enhance the use of travel and tourism facilities within the state, to provide grants to communities and organizations, and to contract with the Department of Administrative Services to provide support services to the commission, including, but not limited to, accounting and personnel functions. The proceeds of the fund shall be in addition to funds appropriated to the commission from the General Fund. Transfers may be made from the State Visitors Promotion Cash Fund to the General Fund at the direction of the Legislature. The State Treasurer shall transfer one million dollars from the State Visitors Promotion Cash Fund to the General Fund on or before June 30, 2019, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services. Any money in the State Visitors Promotion Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source:Laws 1980, LB 499, § 8; R.S.1943, (2008), § 81-1252; Laws 2012, LB1053, § 14; Laws 2015, LB449, § 15; Laws 2016, LB957, § 9; Laws 2017, LB222, § 9; Laws 2018, LB945, § 26.
81-3715. Hotel; occupancy; sales tax.
There is hereby imposed an additional sales tax of one percent upon the total consideration charged for occupancy of any space furnished by any hotel in this state. The proceeds from such tax shall be paid to the State Visitors Promotion Cash Fund.
Source:Laws 1980, LB 499, § 9; R.S.1943, (2008), § 81-1253; Laws 2012, LB1053, § 15.
81-3716. Hotel; occupancy; county; impose sales tax; when.
(1) The governing body of any county may after a public hearing adopt a resolution to impose an additional sales tax of not to exceed two percent upon the total consideration charged for occupancy of any space furnished by any hotel if such county has created a County Visitors Promotion Fund and a visitors committee pursuant to section 81-3717. The proceeds from such tax shall be paid to the County Visitors Promotion Fund.
(2) The governing body of any county may after a public hearing adopt a resolution to impose an additional sales tax of not to exceed two percent upon the total consideration charged for occupancy of any space furnished by any hotel if such county has created a County Visitors Improvement Fund and a visitors committee pursuant to section 81-3717. The proceeds from such tax shall be paid to the County Visitors Improvement Fund.
(3) The taxes authorized by this section shall be in addition to the tax authorized in section 81-3715 or any other sales tax imposed or authorized.
Source:Laws 1980, LB 499, § 10; Laws 1989, LB 262, § 3; Laws 2003, LB 726, § 2; R.S.1943, (2008), § 81-1254; Laws 2012, LB1053, § 16.
81-3718. Visitors committee; budget.
The governing body of the county shall annually set the budget, if any, under which the committee shall operate.
Source:Laws 1980, LB 499, § 12; R.S.1943, (2008), § 81-1256; Laws 2012, LB1053, § 18.
81-3719. County board; contracts authorized.
The county board may contract with any person, firm, association, or corporation to carry out its powers and duties under the Nebraska Visitors Development Act.
Source:Laws 1980, LB 499, § 13; Laws 1988, LB 797, § 5; R.S.1943, (2008), § 81-1257; Laws 2012, LB1053, § 19.
81-3721. Commission; contracts authorized.
All contracts awarded by the commission shall be subject to sections 73-501 to 73-510. The commission shall comply with the rules, regulations, procedures, and guidelines established by the Department of Administrative Services for contracts.
Source:Laws 1980, LB 499, § 15; Laws 1988, LB 797, § 7; R.S.1943, (2008), § 81-1259; Laws 2012, LB1053, § 21; Laws 2017, LB222, § 10.
81-3722. Lodging sales tax; collection; enforcement.
Unless otherwise specifically provided, any sales tax on transient lodging imposed under the Nebraska Visitors Development Act is in addition to that sales tax imposed under the provisions of Chapter 77, article 27, and shall be interpreted, collected, remitted, and enforced by the Tax Commissioner under the provisions of such article. Any sales tax on transient lodging imposed under the Nebraska Visitors Development Act shall be due and payable to the Tax Commissioner monthly on or before the twenty-fifth day of the month next succeeding each monthly period.
Source:Laws 1980, LB 499, § 16; Laws 1988, LB 797, § 8; Laws 2011, LB210, § 12; R.S.Supp.,2011, § 81-1260; Laws 2012, LB1053, § 22.
81-3723. County Visitors Promotion Fund; collection; administrative fee.
The amount the Tax Commissioner shall remit, as taxes collected for a County Visitors Promotion Fund, shall be reduced by three percent as an administrative fee necessary to defray the cost of collecting the tax and the expenses incident to such collection.
Source:Laws 1980, LB 499, § 17; R.S.1943, (2008), § 81-1261; Laws 2012, LB1053, § 23.
81-3724. Tax Commissioner; adopt rules and regulations.
The Tax Commissioner shall adopt and promulgate rules and regulations to carry out the collection of lodging taxes under the Nebraska Visitors Development Act.
Source:Laws 1980, LB 499, § 18; Laws 1988, LB 797, § 9; R.S.1943, (2008), § 81-1262; Laws 2012, LB1053, § 24; Laws 2017, LB222, § 11.
81-3725. Marketing assistance grants; applicant; duties; innovative tourism grants; technical review committee; duties; final report.
(1) The commission shall develop a program to provide marketing assistance grants to communities and organizations hosting national or international-caliber events held in Nebraska that have the potential to attract a significant percentage of out-of-state visitors and to generate favorable national or international press coverage for Nebraska.
(2) A community or organization applying for a marketing assistance grant shall provide a plan to the commission that includes: (a) Documentation that the event will attract out-of-state visitors; (b) details regarding the type of marketing that would be carried out with state funds; (c) methodologies used to track the impact of marketing efforts and the number of out-of-state visitors attending the event; and (d) details regarding the potential national or international press coverage that will be generated by the event.
(3) The commission shall develop a program to provide innovative tourism grants to communities or organizations that provide tourism and visitor promotion services, host events, or promote attractions which result in either (a) an increased number of nonlocal, instate visitors or (b) an increased number of both nonlocal, instate visitors and out-of-state visitors. Innovative tourism grants may include, but not be limited to, marketing assistance, planning assistance, basic support, and regional cooperation. Innovative tourism grants shall not be used for equipment or capital facility development or improvements.
(4) The executive director shall convene a technical review committee of no fewer than three individuals representing the public sector, the private sector, and citizens at large. The technical review committee and the executive director shall review and score applications for marketing assistance grants and innovative tourism grants and forward recommendations to the commission for approval by the commission or a subcommittee of the commission.
(5) Communities and organizations receiving marketing assistance grants or innovative tourism grants authorized under this section shall provide a final report to the commission within ninety days after the completion date of the event that includes event attendance, the use of funds, and marketing impact information.
(6) The commission shall adopt and promulgate rules and regulations governing the grant programs authorized under this section.
Source:Laws 2015, LB449, § 16; Laws 2017, LB222, § 12.
81-3726. Tourism Conference Cash Fund; created; use; investment.
The Tourism Conference Cash Fund is created. The fund shall be administered by the commission. All sums of money received from fees from any conference or event held by the commission shall be deposited in the fund. The commission shall use the fund to defray expenses related to any conference or event sponsored by the commission. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source:Laws 2015, LB449, § 17.
81-3727. Repealed. Laws 2017, LB222, § 14.
81-3728. Vendors; duties.
Vendors under contract with the commission to develop, print, and distribute publications and promotional materials or produce, sell, and distribute tourism promotional products on behalf of the commission shall, on a monthly basis, submit to the commission all revenue received from the sale of advertising space in such publications or from the sale of such tourism promotional products. Monthly submissions shall include an itemization of the sources of revenue in a format as designated by the commission. Revenue shall be remitted to the State Treasurer for credit to the Nebraska Tourism Commission Promotional Cash Fund.
Source:Laws 2018, LB945, § 24; Laws 2019, LB637, § 4.
81-3729. Nebraska Tourism Commission Promotional Cash Fund; created; use; investment.
The Nebraska Tourism Commission Promotional Cash Fund is hereby created. The fund shall consist of revenue submitted by vendors as designated under section 81-3728. The balance of any account established after July 1, 2017, to receive revenue from the sale of advertising shall be transferred to the Nebraska Tourism Commission Promotional Cash Fund. The commission shall use the fund to carry out its purposes under the Nebraska Visitors Development Act. Any money in the Nebraska Tourism Commission Promotional Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source:Laws 2018, LB945, § 25.