reglab/housing_qa huggingface dataset:
NE Code § 81-3716 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3716 - Hotel; occupancy; county; impose sales tax; when.

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.
NE Code § 81-3717 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3717 - County Visitors Promotion Fund; County Visitors Improvement Fund; visitors committee; establishment; purpose.

81-3717.  County Visitors Promotion Fund; County Visitors Improvement Fund; visitors committee; establishment; purpose.(1) The governing body of the county shall after a public hearing adopt a resolution establishing a County Visitors Promotion Fund and a visitors committee which shall serve as an advisory committee to the governing body in administering the proceeds from the taxes provided to the county by the Nebraska Visitors Development Act. The governing body of a county may also after a public hearing adopt a resolution establishing a County Visitors Improvement Fund. The proceeds of the County Visitors Promotion Fund shall be used generally to promote, encourage, and attract visitors to come to the county and use the travel and tourism facilities within the county. The proceeds of the County Visitors Improvement Fund shall be used to improve the visitor attractions and facilities in the county, except that no proceeds shall be used to improve a facility in which parimutuel wagering is conducted. If the visitors committee determines that the visitor attractions in the county are adequate and do not require improvement, the governing body of the county, with the advice of the committee, may only use the County Visitors Improvement Fund to promote, encourage, and attract visitors to the county to use the county's travel and tourism facilities or, with the advice of the visitors committee, make grants to organizations to promote, encourage, and attract visitors to the county to use the county's travel and tourism facilities, except that no proceeds shall be granted to an organization to promote parimutuel wagering. The committee shall consist of five or seven members appointed by the governing body of the county. If the committee has five members, at least one but no more than two members of the committee shall be in the hotel industry. If the committee has seven members, at least two but no more than three members of the committee shall be in the hotel industry.(2) The members of the committee shall serve without compensation, except for reimbursement for necessary expenses. Committee members shall serve for terms of four years, except that at least half of those appointed shall be appointed for initial terms of two years. Vacancies shall be filled in the same manner as the initial appointments. The committee shall elect a chairperson and vice-chairperson from among its members to serve for terms of two years.Source   Laws 1980, LB 499, § 11;   Laws 1988, LB 797, § 4;   Laws 1989, LB 262, § 4;  Laws 1999, LB 499, § 1;  Laws 2003, LB 726, § 3;  Laws 2011, LB277, § 1;   R.S.Supp.,2011, § 81-1255;  Laws 2012, LB1053, § 17;  Laws 2014, LB215, § 1.
NE Code § 81-3718 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3718 - Visitors committee; budget.

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.
NE Code § 81-3719 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3719 - County board; contracts authorized.

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.
NE Code § 81-3720 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3720 - County Visitors Improvement Fund; use; visitor attraction, defined.

81-3720.  County Visitors Improvement Fund; use; visitor attraction, defined.(1)(a) The County Visitors Improvement Fund shall be administered by the governing body of the county with the advice of the visitors committee created pursuant to section 81-3717. The fund shall be used to make grants for expanding and improving facilities at any existing visitor attraction, acquiring or expanding exhibits for existing visitor attractions, constructing visitor attractions, or planning or developing such expansions, improvements, or construction.(b) Grants shall be available for any visitor attraction in the county owned by the public or any nonprofit organization, the primary purpose of which is to operate the visitor attraction, except that grants shall not be available for any visitor attraction where parimutuel wagering is conducted.(c) Grants may be made for a specified annual amount not to exceed the proceeds derived from a sales tax rate of one percent imposed by a county for a County Visitors Improvement Fund for a term of years not to exceed twenty years and may be pledged by the recipient to secure bonds issued to finance expansion, improvement, or construction of a visitor attraction. Any grant made for a term of years shall be funded each year in accordance with any agreement contained in the grant contract.(d) No bonds issued by a grant recipient which pledges grant funds shall constitute a debt, liability, or general obligation of the county levying the tax or a pledge of the faith and credit of the county levying the tax but shall be payable solely from grant funds. Each bond issued by any grant recipient which pledges grant funds shall contain on the face thereof a statement that neither the faith and credit nor the taxing power of the county levying the tax is pledged to the payment of the principal of or the interest on such bond.(2) For purposes of this section and section 81-3717, visitor attraction means a defined location open to the public, which location is of educational, cultural, historical, artistic, or recreational significance or provides entertainment or in which are exhibits, displays, or performances of educational, cultural, historic, artistic, or entertainment value.Source   Laws 1980, LB 499, § 14;   Laws 1988, LB 797, § 6;   Laws 1989, LB 262, § 5;  Laws 2005, LB 557, § 1;   R.S.1943, (2008), § 81-1258;  Laws 2012, LB1053, § 20.
NE Code § 81-3721 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3721 - Commission; contracts authorized.

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.
NE Code § 81-3722 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3722 - Lodging sales tax; collection; enforcement.

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.
NE Code § 81-3723 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3723 - County Visitors Promotion Fund; collection; administrative fee.

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.
NE Code § 81-3724 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3724 - Tax Commissioner; adopt rules and regulations.

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.
NE Code § 81-3725 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3725 - Marketing assistance grants; applicant; duties; innovative tourism grants; technical review committee; duties; final report.

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.
NE Code § 81-3726 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3726 - Tourism Conference Cash Fund; created; use; investment.

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. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 81-3728 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3728 - Vendors; duties.

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.
NE Code § 81-3729 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3729 - Nebraska Tourism Commission Promotional Cash Fund; created; use; investment.

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. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 81-3730 (2021)
2021 Nebraska Revised Statutes|Chapter 81 - State Administrative Departments|81-3730 - Tourism promotional products; authorized.

81-3730.  Tourism promotional products; authorized.The commission is authorized to develop and make available for sale directly to the public tourism promotional products related to state marketing campaigns developed and approved by the commission. The commission may contract with private vendors to produce, sell, and distribute such tourism promotional products. Any revenue from the sale of such tourism promotional products shall be credited to the Nebraska Tourism Commission Promotional Cash Fund as provided in section 81-3728.Source Laws 2019, LB637, § 3.
NE Code § 82-101 (2021)
2021 Nebraska Revised Statutes|Chapter 82 - State Culture and History|82-101 - Nebraska State Historical Society; state agency; board of trustees; membership in society; purpose; acceptance of gifts; operation of historical sites and museums.

82-101.  Nebraska State Historical Society; state agency; board of trustees; membership in society; purpose; acceptance of gifts; operation of historical sites and museums.The Nebraska State Historical Society, operated in the public interest since 1878, is hereby declared to be and does hereby consent to be a state agency on and after July 16, 1994. The society shall hold, in trust for the people of the State of Nebraska, all of the society's present and future collections of property. The agency shall be under the direction of a board of trustees who shall be elected in part by the members of the society and in part appointed by the Governor as provided in section 82-101.01. Membership in the society shall be open to all persons interested in the accomplishment of the purposes of the society. In addition to all other objects and purposes provided by law, the object of the society shall be to promote historical knowledge and research, awaken public interest, and popularize historical study throughout the state in a nonpolitical manner. The society's headquarters and museum in Lincoln shall be used by the society for the preservation, care, research, and exhibition of and research into documents, books, newspapers, weapons, tools, pictures, relics, scientific specimens, farm and factory products, and all other collections pertaining to the history of the world, particularly to that of Nebraska and the West. The society shall have the power to accept gifts and to own, control, and dispose of property, real and personal. It shall, either alone or in cooperation with other agencies, operate historical sites and museums as agreed to with appropriate state agencies or as directed by the Governor and the Legislature.Source   Laws 1883, c. 95, § 1, p. 340;   Laws 1907, c. 146, § 1, p. 458;   R.S.1913, § 7166;   C.S.1922, § 6817;   C.S.1929, § 82-101;   R.S.1943, § 82-101;   Laws 1961, c. 438, § 1, p. 1356;   Laws 1994, LB 1236, § 1.
NE Code § 82-102 (2021)
2021 Nebraska Revised Statutes|Chapter 82 - State Culture and History|82-102 - Nebraska State Historical Society; reports; contents.

82-102.  Nebraska State Historical Society; reports; contents.The president and secretary of the Nebraska State Historical Society shall make biennial reports to the Governor of its transactions. The report shall include the transactions and expenditures of the society, together with all historical addresses which have been read before the society during the preceding two years, or which furnish historical matter on data of the state and adjacent western regions.Source   Laws 1883, c. 95, § 2, p. 340;   R.S.1913, § 7167;   C.S.1922, § 6818;   C.S.1929, § 82-102;   R.S.1943, § 82-102;   Laws 1955, c. 231, § 21, p. 728;   Laws 1981, LB 545, § 38.
NE Code § 82-103 (2021)
2021 Nebraska Revised Statutes|Chapter 82 - State Culture and History|82-103 - Nebraska State Historical Society; publications.

82-103.  Nebraska State Historical Society; publications.The reports, addresses and papers mentioned in section 82-102 shall be published at the expense of the state and distributed as other similar official reports are distributed. The state and society shall decide upon a reasonable number of the published reports, which shall be furnished to the society for its use and distribution.Source   Laws 1883, c. 95, § 3, p. 341;   R.S.1913, § 7168;   C.S.1922, § 6819;   C.S.1929, § 82-103;   R.S.1943, § 82-103.
NE Code § 82-104 (2021)
2021 Nebraska Revised Statutes|Chapter 82 - State Culture and History|82-104 - Nebraska State Historical Society; public documents, records, relics; custodian.

82-104.  Nebraska State Historical Society; public documents, records, relics; custodian.The Nebraska State Historical Society shall be the custodian of all public records, documents, relics, and other material which the society may consider to be of historic value or interest, and which may be in any of the offices or vaults of the several departments of the state, in any of the institutions which receive appropriations of money from the Legislature of Nebraska, or in any of the county courthouses, city halls, or other public buildings within the State of Nebraska.Source   Laws 1905, c. 157, § 1, p. 604;   R.S.1913, § 7169;   C.S.1922, § 6820;   C.S.1929, § 82-104;   R.S.1943, § 82-104.
NE Code § 82-105 (2021)
2021 Nebraska Revised Statutes|Chapter 82 - State Culture and History|82-105 - Nebraska State Historical Society; public documents, records, relics; obtaining possession; procedure.

82-105.  Nebraska State Historical Society; public documents, records, relics; obtaining possession; procedure.The Nebraska State Historical Society shall obtain possession of the historical material mentioned in section 82-104 whenever it is not in active use in any department, institution or building, or whenever it is liable to damage and destruction because of a lack of proper means to care for, or safe and adequate place to preserve it. The officer or board having the care and management of the department, institution or building shall consent in writing to the custody of the documents, records and materials by the society. The society shall prepare invoices and receipts in triplicate for the material turned over to the society, and shall deliver one copy to the Secretary of State, one copy to the officer or board turning over the material, and one copy shall be retained by the secretary of the society.Source   Laws 1905, c. 157, § 2, p. 604;   R.S.1913, § 7170;   C.S.1922, § 6821;   C.S.1929, § 82-105;   R.S.1943, § 82-105;   Laws 1969, c. 810, § 1, p. 3047.
NE Code § 82-106 (2021)
2021 Nebraska Revised Statutes|Chapter 82 - State Culture and History|82-106 - Nebraska State Historical Society; public documents, records, relics; notice to be given.

82-106.  Nebraska State Historical Society; public documents, records, relics; notice to be given.Every officer or board having control or management of any state department, institution or building shall notify the secretary of the Nebraska State Historical Society whenever any of the historical material mentioned in sections 82-104 and 82-105 shall be in his or their care.Source   Laws 1905, c. 157, § 3, p. 605;   R.S.1913, § 7171;   C.S.1922, § 6822;   C.S.1929, § 82-106;   R.S.1943, § 82-106.
NE Code § 82-107 (2021)
2021 Nebraska Revised Statutes|Chapter 82 - State Culture and History|82-107 - Nebraska State Historical Society; public documents, records, relics; procedure after notice.

82-107.  Nebraska State Historical Society; public documents, records, relics; procedure after notice.Whenever the secretary of the Nebraska State Historical Society has received notice as provided for in section 82-106, the society shall, by its officers or employees, examine the material and remove and receipt for whatever material the society may deem to be of historic value. The society shall transport the material at its own cost to its museum, and shall catalog, arrange and display the material for the free use of the public.Source   Laws 1905, c. 157, § 4, p. 605;   R.S.1913, § 7172;   C.S.1922, § 6823;   C.S.1929, § 82-107;   R.S.1943, § 82-107.