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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)
(A) Each person engaged in the business of operating a lodging facility in the city shall pay an occupancy tax in the amount of 4% of the lodging consideration charged for occupancy per occupied room per night.
(B) The tax imposed by this chapter shall be collected by the lodging facility operator from the occupant of each room to which the tax applies. The tax imposed by this chapter may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The lodging facility operator shall remain responsible for payment of all taxes imposed, whether or not the taxes are actually collected from the guests.
(Ord. 22-19, passed 10-3-2022)
Each and every person engaged in the business of operating a lodging facility within the city for the calendar month beginning December 2022, and for each and every month thereafter, shall prepare and file, on or before the twenty-fifth day of the following month on a form prescribed and furnished by the city, a return for the taxable calendar month, and at the same time to pay to the city the tax herein imposed. The return shall be verified and sworn to by an owner or officer of the business. The return shall be considered filed on time if mailed with payment enclosed in an envelope properly addressed to the city’s Finance Department, postage prepaid and postmarked before midnight of the twenty-fifth of the appropriate month. If the city offers online filing, the return will also be considered filed on time if filed online and electronic payment submitted to the city by midnight of the twenty-fifth of the appropriate month.
(Ord. 22-19, passed 10-3-2022)
The levy of tax under this subchapter is in addition to all other fees, taxes, excises and licenses levied and imposed under any contract or any other provisions of this code or ordinances of the city, in addition to any fee, tax, excise or license imposed by the state. Payment of the tax imposed by this subchapter shall not relieve the person paying the same from payment of any other tax now or hereafter imposed by contract or ordinance or by this code of ordinances, including those imposed for any business or occupation he or she may carry on, unless so provided therein. The occupational taxes imposed by this code of ordinances shall be cumulative except where otherwise specifically provided.
(Ord. 22-19, passed 10-3-2022)
(A) If any person neglects or refuses to file a return or make a payment of the taxes as required by this chapter, the Finance Director shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal or 2% per month or fraction thereof from date when due, together with interest on such delinquent taxes at the rate of 1% per month or fraction thereof from the date when due.
(B) The Finance Director shall give the delinquent taxpayer written notice of such estimated taxes, penalty and interest, which notice must be served personally or by certified mail.
(C) Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the Finance Director ten days from the date of service of the notice or the date of mailing by certified mail; however, within such ten-day period the delinquent taxpayer may petition the Finance Director for a revision or modification of such assessment and shall, within such ten-day period, furnish the Finance Director the facts and correct figures showing the correct amount of such taxes.
(D) Such petition shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given under oath of the taxpayer.
(E) The Finance Director may then modify such assessment in accordance with the facts which he or she deems correct. Such adjusted assessment shall be made in writing, and notice thereof shall be mailed to the taxpayer within ten days; and all such decisions shall become final upon the expiration of 30 days from the date of service, unless proceedings are commenced within that time for appeal in the District Court.
(F) It shall be an offense for any person to fail to file a return or make payment of the taxes as required by this subchapter.
(Ord. 22-19, passed 10-3-2022) Penalty, see § 10.99
(A) The administration of the provisions of this chapter are hereby vested in the Finance Director, or his or her designee, who shall prescribe forms in conformity with this chapter for the making of returns, for the ascertainment, assessment and collection of the tax imposed hereunder, and for the proper administration and enforcement hereof.
(B) All notices required to be given to the taxpayer under the provisions of this chapter shall be in writing. Notices shall be mailed by registered or certified mail, postage prepaid, return receipt requested, to the taxpayer at his or her last known address.
(C) It shall be the duty of every taxpayer to keep and preserve suitable records and other books or accounts as may be necessary to determine the amount of tax for which he or she is liable hereunder.
(1) Records of the gross revenue by which the tax is measured shall be kept separate and apart from the records of other sales or receipts in order to facilitate the examination of books and records as necessary for the collection of the tax.
(2) (a) It shall be the duty of every such taxpayer to keep and preserve for a period of three years all such books, invoices and other records, which shall be open for examination at any time by the Finance Director or his or her duly designated persons.
(b) If such taxpayer keeps or maintains the books, invoices, accounts or other records, or any part thereof, outside of the state, upon demand of the Finance Director such taxpayer shall make the same available at a suitable place within the city, to be designated by the Finance Director, for examination, inspection and audit by the Finance Director or his or her duly authorized persons.
(c) The taxpayer shall reimburse the city for the reasonable costs of the examination, inspection and audit if the Finance Director determines that the taxpayer paid 90% or less of the tax owing for the period of the examination.
(3) The Finance Director, in his or her discretion, may make, permit or cause to be made the examination, inspection or audit of books, invoices, accounts or other records so kept or maintained by such taxpayer outside of the state at the place where same are kept or maintained or at any place outside the state where the same may be made available, provided such taxpayer shall have entered into a binding agreement with the city to reimburse it for all costs and expenses incurred by it in order to have such examination, inspection or audit made it such place.
(D) For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any taxpayer, the Finance Director or his or her duly authorized persons, may conduct investigations concerning any matters covered by this chapter; and may examine any relevant books, papers, records or memoranda of any such taxpayer.
(Ord. 22-19, passed 10-3-2022) Penalty, see § 10.99
In case any lodging facility shall fail to make payment of the occupation tax provided for by this subchapter at the time specified for such payment, the city shall have the right to sue any such company in any court of competent jurisdiction for the amount of such occupation tax due and payable under the terms and provisions of this subchapter and may recover judgment against any such company for such amount so due, together with interest and penalties, and may have execution thereon.
(Ord. 22-19, passed 10-3-2022) Penalty, see § 10.99