316 Neb. Admin. Code, ch. 68, § 002
"Consideration" means the total amount charged, valued in money, by hotel operators for the use of space in a hotel only if the space is ordinarily used for accommodations. It does not include a charge for any food or beverage served or personal services rendered to the occupant of such space.
"Gross Receipts" means the total amount of consideration, valued in money, arising or accruing from charges for hotel occupancies without any deduction for the amount paid for any occupation taxes.
"Hotel" means any commercial, nonprofit, or state-owned facility in which the public may, for a consideration, obtain sleeping accommodations. It includes any hotel, motel, tourist home, campground, court, lodging house, or inn. The term "hotel" does not include any hospital, sanitarium, nursing home, chronic care center, rooming or boarding house, or dormitory or facility regularly used to house students in a facility operated by an educational institution established under sections 79-1601 to 79-1607 or 85-1101 to 85-1111 of the Nebraska Revised Statutes.
"Hotel Operator" means any person who is engaged in the business of operating a hotel in this state.
"Occupancy" means the use or possession, or the right to the use or possession, of any space in a hotel if the space is ordinarily used for accommodations and if the occupant's use, possession, or right to the use or possession of such space does not exceed a period of thirty days. It does not include a function room such as a ballroom, banquet room, reception room, or meeting room, provided it is not used as temporary sleeping accommodations.
"Occupant" means any person or organization who, for a consideration, uses, possesses, or has a right to use or possess any space in a hotel if the space is ordinarily used for accommodations.
"Rooming or boarding house" means a quasi-public house held out by the owner or keeper as a place where roomers or boarders generally and habitually are kept. A "rooming house" differs from a "boarding house" only in that the latter furnishes meals.
316 Neb. Admin. Code, ch. 68, § 002