Chapter 3.21 — MOTEL OCCUPANCY TAX
Lincoln Municipal Code · 2026-09 edition · updated 2026-10-02 · Lincoln
3.21.010 - Short title.¶
3.21.020 - Definitions.¶
3.21.030 - Motel occupancy tax—Amount—Where payable.¶
3.21.040 - Motel occupancy tax—Persons exempt.¶
3.21.050 - Motel occupancy tax—Collection.¶
3.21.060 - Motel occupancy registration certificate.¶
3.21.070 - Reports and remittances.¶
3.21.080 - Failure to remit tax—Penalties.¶
3.21.090 - Operator failure to collect and report tax—Determination of tax—Notice—Hearing.¶
3.21.100 - Appeal.¶
3.21.110 - Records kept for three years.¶
3.21.120 - Refunds.¶
3.21.130 - Action by city to collect tax.¶
3.21.140 - Violation—Penalties.¶
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