NE 68-02-1 Lodging Tax 2002-09-30

Is there a fee to apply for a Nebraska lodging tax permit, and who must file for one?

Short answer: There is no application fee. Under Revenue Ruling 68-02-1, Laws 2002, Second Special Session, LB 32, Section 2 repealed the fee for applying for a Nebraska lodging tax permit, effective October 1, 2002. Every person engaged in the business of operating a hotel in Nebraska must file a Nebraska Tax Application (Form 20) for each place of business located in Nebraska. Two fees remain: a $25 fee applies to the renewal or issuance of a permit that has been revoked or suspended by the Tax Commissioner, and a $50 fee applies for each successive revocation. This supersedes Lodging Tax Regulation 68-006.02.

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This page answers the general question as of 2002. Ezel answers yours, under current Nebraska tax law, with citations.

Disclaimer: This is an official Revenue Ruling of the Nebraska Department of Revenue, a guidance document stating the Department's interpretation of how Nebraska tax law applies. Each Nebraska guidance document carries the notice that it 'is advisory in nature but is binding on the Nebraska Department of Revenue until amended.' Unlike a private letter ruling, a Revenue Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it. Nebraska's local option sales and use taxes are administered by the Department, not self-collected by home-rule cities. This summary is informational only and is not legal or tax advice. Consult a licensed Nebraska tax professional about your situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.

View original ruling (PDF)

Plain-English summary

Nebraska imposes a lodging tax on hotel stays, and hotel operators need a lodging tax permit. Nebraska's 2002 Second Special Session bill LB 32, Section 2 repealed the application fee for that permit, so beginning October 1, 2002, there is no charge for the application for or issuance of a lodging tax permit.

What you still must do. Every person engaged in the business of operating a hotel in Nebraska must file a Nebraska Tax Application (Form 20) — one for each place of business located in Nebraska.

The fees that remain. The application is free, but two revocation-related fees stay:

$25 for the renewal or issuance of a permit that has been revoked or suspended by the Tax Commissioner; and
$50 for each successive revocation.

This supersedes Lodging Tax Regulation 68-006.02.

What this means for you

A Nebraska hotel operator

Applying for your lodging tax permit costs nothing from October 1, 2002 onward. File a Form 20 for each hotel location you operate in Nebraska.

An operator whose permit was revoked or suspended

Reinstating it isn't free — $25 to renew or reissue, and $50 for each successive revocation.

Common questions

Q: Does it cost anything to get a Nebraska lodging tax permit now?
A: No. The application fee was repealed effective October 1, 2002.

Q: Who has to file for a lodging tax permit?
A: Every person operating a hotel in Nebraska, filing a Form 20 for each business location.

Q: Are any lodging-tax permit fees left?
A: Yes — $25 to renew or reissue a revoked/suspended permit, and $50 for each successive revocation.

Citations and references

Laws 2002, Second Special Session, LB 32, Section 2 — repealed the lodging tax permit application fee, effective October 1, 2002.
Form 20 — Nebraska Tax Application (filed per hotel location).
Lodging Tax Regulation 68-006.02 — superseded by LB 32, Section 2.

Source

Original ruling text

Revenue Ruling 68-02-1
September 30, 2002
Lodging Tax - Application. BEGINNING OCTOBER 1, 2002, THERE IS NO CHARGE FOR
THE APPLICATION FOR OR ISSUANCE OF A LODGING TAX PERMIT.
Laws 2002, Second Special Session, LB 32, Section 2, repealed the fee for persons making
application for a Nebraska lodging tax permit. Every person engaged in the business of operating
a hotel within Nebraska must file a Nebraska Tax Application, Form 20, for each place of business
located in Nebraska.
A fee of twenty-five dollars ($25) applies to the renewal or issuance of a permit which has been
revoked or suspended by the Tax Commissioner. A fee of fifty dollars ($50) applies for each
successive revocation.
Lodging Tax Regulation 68-006.02 is superseded by the provisions of Laws 2002, Second Special
Session, LB 32, Section 2.
APPROVED:

Mary Jane Egr
State Tax Commissioner
September 30, 2002

Nebraska Department of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818

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