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2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1025 - Tourism attraction, defined.


NE Code § 77-1025 (2012) What's This?
77-1025. Tourism attraction, defined.

Tourism attraction means a place of interest where tourists visit, typically for the inherent or exhibited cultural value, historical significance, natural or built beauty, or amusement opportunities, such as historical places, monuments, zoos, aquaria, museums, art galleries, botanical gardens, skyscrapers, parks, forests, natural recreation areas, theme parks, ethnic enclaves, historic transportation, and landmarks.

Source
    Laws 2010, LB1018, ยง 25.

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