Fillable Form 64 - Nebraska And County Lodging Tax Return (Page 3 of 3) in pdf

return is required even if there have been no gross receipts.

completed sales and use tax exemption certificate from each

organization for which a deduction is claimed. Schools,

Mail to the Nebraska Department of Revenue, P.O. Box

colleges and universities from another state are not exempt in

94818, Lincoln, Nebraska 68509-4818.

Nebraska. If you have a question regarding the status of an

PREIDENTIFIED RETURN. This return is to be used only

organization claiming an exemption, contact the Nebraska

by the person whose name is printed on it. If you have not

Department of Revenue or refer to the Lodging Tax

received a preidentified return for the reporting period,

Information Guide.

request a duplicate from the department. Do not file returns

LINE 4. Enter the receipts from occupancies furnished to

which are photocopies, returns for another tax period, or

exempt governmental agencies for which the permitholder

returns which have not been preidentified. If the business

has a completed sales and use tax exemption certificate or

name, location, or mailing address is not correct, mark

proof of federal payment. Governmental agencies in the

through the incorrect information and plainly print the

business of funishing gas, water, electricity or heat are not

correct information.

exempt. If you have a question regarding the status of a

REQUEST FOR TERMINATION OF PERMIT. If the

charge made to a governmental agency, contact the Nebraska

permitholder has ceased engaging in the business of

Department of Revenue, or refer to the Nebraska Lodging Tax

operating a hotel and wishes the Nebraska lodging tax permit

information guide.

to be terminated, the permitholder must check the block

LINE 5. Round the total allowable deductions to the nearest

below the Name and Location Address. The lodging tax

whole dollar.

permit must be attached to this final return. The permit may

be reinstated upon the permitholder’s request without charge

LINE 6. Round the net taxable receipts to the nearest whole

by filing a Nebraska Change Request, Form 22.

dollar.

LODGING TAX COLLECTION FEE. The permitholder is

LINE 7. Compute the Nebraska and county lodging tax by

allowed a collection fee as a reimbursement for collecting the

multiplying the net taxable receipts times the rate entered on

Nebraska and county lodging tax. The amount of the current

line 7. The rate entered on line 7 includes the one percent

collection fee is identified on line 8.

Nebraska lodging tax rate plus any optional county lodging

PENALTY AND INTEREST. In the event that the return is

tax in effect at the hotel’s location. If you have a question

not filed by the prescribed due date, a penalty will be

regarding the Nebraska and county lodging tax rate entered

on your return, contact the Nebraska Department of Revenue.

assessed in the amount of $25.00 or ten percent of the tax

due, whichever is greater. Interest on the unpaid tax will be

LINE 10. A balance due or credit resulting from a partial

assessed at the rate printed on line 10 from the due date until

payment, mathematical or clerical errors, penalty, or interest

payment is received.

relating to prior returns will be entered in this space by the

VERIFICATION AND AUDIT. Records to substantiate this

department. The amount of interest includes interest on

unpaid tax through the due date of this return. If the amount

return shall be retained and be available for a period of at

due is paid before the due date, the interest will be

least three years following the date of filing the return.

recomputed and a credit will be given on your next return. If

SPECIFIC INSTRUCTIONS

the amount entered has been satisfied by a previous

LINE 1. Enter the gross receipts from charges for hotel

remittance, it should be disregarded when computing the

occupancies. Hotel shall mean any commercial, nonprofit, or

amount to remit on 11.

state owned facility in which the public may, for a

If a credit is shown, it may be applied to current tax liability.

consideration, obtain sleeping accommodations. It includes

If the credit can not be exhausted in a reasonable amount of

any hotel, motel, tourist home, campground, court, lodging

time the permitholder may file a refund claim with the

house, inn, or state operated hotel. Hotel shall not include any

Nebraska Department of Revenue.

hospital, sanitarium, nursing home, chronic care center,

LINE 11. Attach a check or money order payable to the

rooming or boarding house, or dormitory or facility regularly

Nebraska Department of Revenue for the amount reported on

used to house students in a facility operated by an educational

line 11.

institution established under Chapter 79 or 85 of the

Nebraska Revised Statutes. Record both taxable and exempt

SIGNATURES. This return must be signed by the taxpayer,

gross receipts rounded to the nearest whole dollar.

partner, or corporate officer. If the taxpayer authorizes

another person to sign this return, there must be a power of

LINE 2. Enter the receipts from occupancies furnished to the

attorney on file with the department.

same person for periods of thirty (30) continuous days or

longer.

Any person who is paid for preparing a taxpayer’s return

LINE 3. Enter the receipts from occupancies furnished to

must also sign the return as preparer.

exempt organizations. The permitholder must have a

Form 64 - Nebraska And County Lodging Tax Return Page 3

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