2016 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.
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