81-3715. Hotel; occupancy; sales tax.There is hereby imposed an additional sales tax of one percent upon the total consideration charged for occupancy of any space furnished by any hotel in this state. The proceeds from such tax shall be paid to the State Visitors Promotion Cash Fund.Source Laws 1980, LB 499, § 9; R.S.1943, (2008), § 81-1253; Laws 2012, LB1053, § 15.
Nebraska Legal Code