Section 316-68-001 - NATURE OF THE LODGING TAX001.01 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.316 Neb. Admin. Code, ch. 68, § 001
Sections 81-1245 through 81-1263, R.S.Supp., 1980. August 4, 1980