Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-009 - COUNTY LODGING TAX

Current through June 17, 2024
009.01 Any county may authorize and impose a
				county lodging tax which will be collected and administered by the Nebraska
				Department of Revenue and remitted to the adopting county. Such tax shall be at
				the rate of one-half percent, one percent, one and one-half percent, or two
				percent of the gross receipts charged for hotel occupancies.
009.02 A county may impose a lodging tax
				after its governing body has held a public hearing and adopted resolutions to
				impose the tax and establish both a County Visitors' Promotion Fund and a
				visitors' committee which shall advise the county board in administering the
				proceeds from the tax. Implementation of the county lodging tax so imposed will
				not begin until the first day of the next calendar quarter following receipt by
				the Nebraska Department of Revenue of certified copies of the adopting
				resolutions prescribed above; provided, the certified copies are received 120
				days prior to the start of the next calendar quarter.
009.03 A county may authorize and impose an
				additional county lodging tax which will be collected and administered by the
				Nebraska Department of Revenue and remitted to the adopting county. Such tax
				shall be in addition to the tax described in Reg-68-009.01 and shall be at the
				rate of one-half percent, one percent, one and one-half percent, or two percent
				of the gross receipts charged for hotel occupancies.
A county may impose this additional county lodging tax after
				  its governing body has held a public hearing and adopted resolutions to impose
				  the tax and establish a County Visitors Improvement Fund. Implementation of
				  this additional county lodging tax will be accomplished as described in
				  Reg-68-009.02.
009.04 If any
				county repeals or changes the rate of either of the county lodging taxes the
				effective date shall be the first day of the next calendar quarter following
				receipt by the Nebraska Department of Revenue of a certified copy of the
				adopting resolution making the change; provided, the adopting resolution is
				received 120 days prior to the start of the next calendar quarter.
009.05 The Nebraska Department of Revenue
				shall collect any lodging tax or additional lodging tax imposed by any county
				concurrently with the collection of the state lodging tax and in the same
				manner as the state lodging tax is collected. Lodging tax permits, exempt sale
				certificates, and certificates of exemption issued to exempt organizations
				which are authorized or required for state lodging tax purposes will satisfy
				the requirements of the county lodging tax.
009.06 Gross receipts which are subject to
				the state lodging tax shall also be subject to the county lodging tax in
				counties which have authorized such a tax. The county lodging tax must be
				collected at the location of the hotel as defined in Reg-68-002.03.
009.07 Persons responsible for collecting and
				reporting the county lodging tax or the additional county lodging tax shall
				report such taxes on forms provided by the Nebraska Department of Revenue. Such
				forms shall contain such information as the Nebraska Department of Revenue
				deems necessary for the proper and efficient administration of the county
				lodging taxes.
009.08 Every person
				liable for the collection of the county lodging tax shall keep receipts,
				invoices, guest checks, and other such records as are necessary to establish
				the amount of tax for which he or she is liable.