Neb. Rev. Stat. § 81-3708
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Occupancy means the use or possession or the right to the use or possession of any space in a hotel if the space is one ordinarily used for accommodations and if the occupant's use, possession, or right to the use or possession is for less than a period of thirty days.
Neb. Rev. Stat. § 81-3708