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Senate revenue committee hears debate over taxing zoo admissions in Nebraska
Summary
Sen. Dave Mermin’s LB 10‑23 would remove the sales‑tax exemption for zoo admissions to broaden the sales‑tax base. Representatives of Omaha’s Henry Doorly Zoo & Aquarium and the Lincoln Children’s Zoo testified the change would reduce affordability and could lower attendance, while proponents argued the measure restores fairness and yields revenue.
Senator Dave Mermin (District 38) introduced LB 10‑23, which would remove Nebraska’s sales‑tax exemption for zoo ticket admissions. Mermin said the change aims to make Nebraska’s sales‑tax system more consistent — noting museums are taxed while zoos are not — and to capture revenue from out‑of‑state visitors.
Dr. Luis Padilla, president and CEO of the Henry Doorly Zoo & Aquarium and the Lee G. Simmons Wildlife Safari Park, testified in opposition. Padilla said the exemption is part of a partnership that makes zoo visits affordable and supports conservation and education; he told the committee the two institutions combined drew roughly 1.8 million visitors in 2025 and argued taxing admissions would make visits less accessible for lower‑income Nebraskans.
Evan Killeen, CEO of the Lincoln Children’s Zoo, also opposed the bill, describing the organization’s local economic impact (he cited $23.2 million to Lancaster County in the referenced year), attendance of about 411,000 visitors (including many children), and a membership model that already helps frequent users. Killeen said many families rely on one‑time visits rather than memberships and therefore would be most affected by a new point‑of‑sale tax.
Committee members questioned the witnesses about attendance patterns, seasonal pricing and whether an added sales tax would meaningfully deter out‑of‑state tourists. Senator Mike Jacobson said that similar taxes on hotels and other attractions did not necessarily reduce visitation, suggesting ticket taxes can be low‑hanging revenue; witnesses replied they expect some drop in lower‑income local attendance but were uncertain about net fiscal impact.
Mermin closed by saying the bill would not tax season passes, a carve‑out intended to protect frequent local visitors. The chair recorded written testimony counts before adjourning the item.
