Keywords

lodging tax, county revenue generation, tourism funding

Abstract

Like many states, Nebraska charges a tax on overnight lodging accommodations. Sometimes called a bed tax or occupancy tax, this levy is available on a county by county basis as desired by county commissioners or supervisors. As of 1996, 45 Nebraska counties opted to impose a lodging tax on their guests. That same year, total government revenues from the lodging tax were over $6 million. The funds gathered in this manner provide the funding for the Nebraska Division of Travel and Tourism and for county marketing efforts.

Original Publication Citation

Hill, Brian J. 1998. Nebraska’s Lodging Tax, Nebguide G98-1357. Lincoln, Nebraska: Institute of Agriculture and Natural Resources.