81-1260 Lodging sales tax; collection; enforcement.
81-1260. 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. SourceLaws 1980, LB 499, § 16; Laws 1988, LB 797, § 8.