Neb. Rev. Stat. §§ 81-3722

Current with changes through the 2024 First Special Legislative Session
Section 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.

Neb. Rev. Stat. §§ 81-3722

Laws 1980, LB 499, § 16; Laws 1988, LB 797, § 8; Laws 2011, LB 210, § 12; R.S.Supp.,2011, § 81-1260; Laws 2012, LB 1053, § 22.