Nebraska § 81-3722 - Lodging sales tax; collection; enforcement.
Full text of Nebraska Revised Statutes of Nebraska § 81-3722 — Lodging sales tax; collection; enforcement., with citation guidance and answers to common questions.
§ 81-3722. Lodging sales tax; collection; enforcement.
Unless otherwise specifically provided, any sales tax on transient lodging imposed under the Nebraska Visitors Development Act is in addition to that sales tax imposed under the provisions of Chapter 77, article 27, and shall be interpreted, collected, remitted, and enforced by the Tax Commissioner under the provisions of such article. Any sales tax on transient lodging imposed under the Nebraska Visitors Development Act shall be due and payable to the Tax Commissioner monthly on or before the twenty-fifth day of the month next succeeding each monthly period.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 81-3722
What does Revised Statutes of Nebraska § 81-3722 cover?
Section 81-3722 ("Lodging sales tax; collection; enforcement.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 81-3722?
A common citation format is "Revised Statutes of Nebraska § 81-3722" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 81-3722 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.