For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicated or required a different meaning.
LODGING FACILITY. Any commercial, nonprofit or state-owned facility where the public may obtain sleeping accommodations for payment. This term includes any hotel, motel, tourist lodging facility, courts, campground (charges for RV pads or tent sites), inn or short-term rentals (rentals for a period of not longer than 30 days). LODGING FACILITY does not include the portion of a health care facility (licensed under the Health Care Facility Licensure Act), which provides rooms, lodging or sleeping accommodations for a charge; or a facility operated by an approved educational institution used to house students.
PERSON. Any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of operating a lodging facility.
ROOM. Any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed 30 contiguous days. The term shall include camping space, trailer space or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room or meeting room, provided it is not used as temporary sleeping accommodations, nor for complimentary or other sleeping accommodations for which no consideration is charged or for sleeping accommodations for which the consideration is paid by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967.
TAXPAYER. Any person engaged in the lodging business herein defined who is required to pay the tax herein imposed.
TOTAL CONSIDERATION CHARGED FOR OCCUPANCY. Any and all charges that are subject to the lodging tax under the Nebraska Visitors Development Act, Neb. Rev. Stat. §§ 81-1,245 et seq. excluding the city’s lodging facility occupation tax.
(Ord. 22-19, passed 10-3-2022)