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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-1018. Qualified business, defined.

116 words·~1 min read·/ne/chapter-77/77-1018

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)For a tourism development project, qualified business means any business engaged in:
(a)Cultural development;
(b)Historical redevelopment;
(c)Recreation facilities;
(d)Entertainment destination centers;
(e)Lodging;
(f)Destination dining;
(g)Tourism attraction;
(h)Nebraska crafts and products center; or
(i)Any combination of the activities listed in this subsection.
(2)For a redevelopment project, qualified business means any business engaged in:
(a)Cultural development;
(b)Historical redevelopment;
(c)Recreation facilities;
(d)Entertainment destination centers;
(e)Mixed-use projects;
(f)Lodging;
(g)Full-service restaurants or destination dining;
(h)Residential development;
(i)Retail development;
(j)Structured parking;
(k)Tourism attraction;
(l)Nebraska crafts and products center; or
(m)Any combination of the activities listed in this subsection.
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