{"data":{"id":"us-ne/neb.-rev.-stat.-81-3702","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 81-3702","heading":"Act; purposes.","body":"The purposes of the Nebraska Visitors Development Act are (1) to create the Nebraska Tourism Commission to promote Nebraska as a tourism destination and to administer programs to attract an increasing number of visitors to Nebraska and further the use of travel and tourism facilities in Nebraska, (2) to provide for a lodging tax on hotels for the purpose of establishing a State Visitors Promotion Cash Fund, and (3) to authorize the governing body of any county to appoint a visitors committee and impose a lodging tax on hotels for the purpose of establishing a County Visitors Promotion Fund and a County Visitors Improvement Fund.","path":["Chapter 81 - STATE ADMINISTRATIVE DEPARTMENTS"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=81-3702","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"25e523aae817d2f0d26f7a7faf6289fdf5f3558cfcb8e61c8d5204e1ad49f7d8","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-81-3701","next":"us-ne/neb.-rev.-stat.-81-3703"},"notice":"GroundRules: Original legal text. Not legal advice."}