Section 316-68-006 - PERMITS006.01 Every person engaged in the business of operating a hotel in this state where the public may, for a consideration, obtain sleeping accommodations, must file an application with the Nebraska Department of Revenue for a Nebraska lodging tax permit.006.02 A separate application for a lodging tax permit is required for each hotel as defined in Reg-68-002.03 that is located in this state. The owner of a hotel whose accommodations are located in different counties is deemed to be operating a hotel in each of the counties and is required to obtain a separate permit for each hotel.006.03 Upon examination and approval of the application, the Nebraska Department of Revenue shall issue to the hotel operator a permit for the specific hotel for which the application was filed. The permit is not assignable, and will be valid only for the hotel operator in whose name it is issued and for the transaction of business at the location of the hotel designated thereon. The permit must be conspicuously displayed at the place of business.006.04 Upon violation of any of the lodging tax statutes or regulations, the Nebraska Department of Revenue may revoke or suspend the permit or permits of the violator. The procedures as to revocation hearings are contained in Practice and Procedure Regulation 33-008.006.05 A person whose permit has been previously suspended or revoked shall pay the Nebraska Department of Revenue a fee of twenty-five dollars ($ 25.00) for the renewal or issuance of a permit in the event of a first revocation, and fifty dollars ($ 50.00) for each successive revocation. A new permit will not be issued to the same person until the Nebraska Department of Revenue is satisfied that such person will comply with the lodging tax statutes and regulations issued thereunder.006.06 A person who engages in the business of operating a hotel in this state without a permit or permits or after a permit has been suspended, and each officer of any corporation which so engages in business, shall be guilty of a misdemeanor. Upon conviction thereof, such person and each such officer shall be fined an amount not to exceed five hundred dollars ($ 500.00) per each day of operation.316 Neb. Admin. Code, ch. 68, § 006
Section 81-1260, R.R.S. 1999. March 7, 2006.