NEBRASKA STATUTES AND CODES
77-1014 Lodging, defined.
77-1014. Lodging, defined.(1) Lodging meansany lodging facility with the following attributes:(a) The facilityconstitutes a portion of an approved project and represents less than fiftypercent of the total approved cost of the tourism attraction project, or thefacility is to be located on recreational property owned or leased by thestate or the federal government and has received prior approval from the appropriatestate or federal agency;(b) The facility utilizes a historical redevelopment; or(c) The facilityinvolves the construction, reconstruction, restoration, rehabilitation, orupgrade of a full-service lodging facility having not less than two hundredfifty guestrooms, with reconstruction, restoration, rehabilitation, or upgradecosts exceeding the minimum. The hotel facilities or attached conference facilitymust also include a minimum of fifteen thousand square feet of net functionspace, including exhibit space, ballrooms, meeting rooms, or lecture halls.(2) Lodgingincludes a lodging facility constructed as part of a development prior tothe construction of retail development or a tourism attraction under the NebraskaAdvantage Transformational Tourism and Redevelopment Act. SourceLaws 2010, LB1018, ยง 14.Effective Date: July 15, 2010
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