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Bill would let counties use lodging‑tax improvement funds for county‑owned convention center projects
Summary
Sen. Beau Ballard introduced LB116 to permit counties to use County Visitor Improvement Fund revenue on county‑owned visitor projects such as convention centers and to narrow Capital District Turnback Tax designations to retailers within the applicant county.
Senator Beau Ballard introduced Legislative Bill 116 to amend the Nebraska Visitors Development Act so counties may reinvest lodging‑tax revenues from the County Visitor Improvement Fund into county‑owned visitor projects, including maintenance and future expansion of convention centers owned by the county.
Ballard told the Revenue Committee the change would allow convention centers that create local lodging demand to help fund their own future improvements through locally collected lodging taxes, rather than restricting improvement funds exclusively to non‑county owned…
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