Fillable Form 64 - Nebraska And County Lodging Tax Return (Page 2 of 2) in pdf

When and Where to File. This return and payment are due the 25th of the month following the tax period covered by the

return. The return must be received by the Department or postmarked by the U.S. Postal Service on or before the due date

to be considered timely filed. A return is required even if there is no tax due. Mail this return to the Nebraska Department of

Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818. Retain a copy of this return for your records.

Electronic payments may be made using any of the following options:

•

Nebraska e-pay (EFT Debit) – State withdraws funds from your bank account, based on the information you provide;

•

ACH Credit – You work with your bank to deposit funds into the State’s bank account; and

•

Nebraska Tele-pay (Phone 800-232-0057).

For more information on eletronic payment options, go to the Department’s website

and click on the

“Make a Payment” button under “For Businesses.” You can also make your payment by check or money order for the amount

on line 11, made payable to the Nebraska Department of Revenue.

Preidentified Return. This return should be used only by the permitholder whose name is printed on it. If the business

name, location, or mailing address is not correct, mark through the incorrect information and plainly print the correct

information. If you are licensed and have not received a return for the tax period, visit our website to print a Form 64.

County Where Hotel is Located. Verify that the county name printed on this return is the county where the hotel is

actually located. This is very important because the tax rate is based on the county in which the hotel is located. If an incorrect

county is listed, write the correct county name on the return.

Penalty and Interest. If the return is not filed by the due date, a penalty will be assessed in the amount of $25 or 10% of

the tax due, whichever is greater. Interest on the unpaid tax will be assessed at the rate printed on line 10 for the time period

from the due date until payment is received.

Specific Instructions

Line 1. Enter the gross receipts from charges for hotel occupancies. Gross receipts include any city-imposed occupation

tax on the hotel operator that are passed on to the occupant. Gross receipts also include any amounts charged for additional

people, beds, or bedding.

Lines 2, 3, and 4. Enter amounts for each type of exemption. Note: Most nonprofit organizations are not exempt from

paying sales, use, and/or lodging taxes. See Regulations:

1-072, United States Government and Federal

Corporations;

1-090, Nonprofit

Organizations;

1-091, Religious

Organizations;

1-092, Educational

Institutions; and

1-093, Governmental

Units

for a specific list of exempt entities. Employees of exempt entities must pay the sales and lodging taxes when they

personally pay for accommodations, even if they are reimbursed by the entity. Nonprofit organizations, churches, schools,

and governments from other states or countries are not exempt from paying tax unless they have a specific exemption or have

been issued a Nebraska Certificate of Exemption.

Credit or Debit Card Payments (Charge Card). Any purchases made with a charge card are taxable unless the charge

card is one of the cards specifically identified below.

Federal Purchases. Purchases by the U.S. Government or its agencies must be supported with either a federal

certificate of exemption or payment with a U.S. Treasury warrant. For purchases made with federal government

issued charge cards, see the

Nebraska Sales Tax Guide for Charge Card Purchases by United States (Federal)

Government

Employees.

State of Nebraska Purchases. Purchases by the State of Nebraska must be supported with a

Nebraska Resale or

Exempt Sale Certificate for Sales Tax Exemption, Form

13, and paid by an electronic direct payment or with a warrant

from the State of Nebraska. For purchases made with a state government charge card, see the

Nebraska Sales Tax Guide

for Charge Card Purchases by the Nebraska State Government and Its

Employees.

Exempt Organization, Educational Institution, or Local Nebraska Governmental Unit (Exempt Entity).

An exempt entity may make exempt purchases when supported by a Form 13 and payment is made directly by the

exempt entity. Purchases made using a charge card that is specifically identified on an Exemption Permit for Use of

Credit or Debit Cards is considered a “direct payment” by the exempt entity. The exempt entity must file an

Exemption

Permit Application for Use of Credit or Debit Cards by Sales Tax Exempt Entities, Form

13CCE, to obtain an Exemption

Permit for Use of Credit or Debit Cards. To exempt a purchase in this manner, a copy of a properly completed Form

13 and a copy of a signed Exemption Permit for Use of Credit or Debit Cards must be provided to the hotel. Purchases

made with any other charge cards are not considered to be paid directly by the exempt entity. Tax must be collected if

the exempt entity makes payment via any other charge card, even if a Form 13 is provided.

Line 7. Compute the Nebraska and county lodging tax by multiplying line 6 by the rate entered on line 7. The rate entered

on line 7 includes the 1% Nebraska lodging tax rate plus any county lodging tax rate in effect at the hotel’s location.

Line 10. A balance due or credit resulting from a partial payment, mathematical or clerical error, penalty, or interest relating

to prior returns will be entered in this space by the Department. If the amount entered has already been paid, it should be

disregarded when computing the amount to remit on line 11. If the amount due is paid before the due date, interest will be

recomputed and credited on your next return. If a credit is shown, it may be applied to current tax liability. If the credit cannot

be used in a reasonable amount of time, a written request for a refund should be sent to the Department.

Signatures. This return must be signed by the taxpayer, a partner, member, or corporate officer. If the taxpayer authorizes

another person to sign this return, there must be a

power of attorney

on file with the Department.

Any person who is paid for preparing a taxpayer’s return must also sign the return as the tax preparer.

Form 64 - Nebraska And County Lodging Tax Return Page 2

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