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Who is the Kearney Visitors Bureau?
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 The Kearney Visitors Bureau was formed in 1981 after the State of Nebraska passed the Nebraska Visitors Development Act.
The lodging tax is a sales tax imposed upon the total gross receipts charged for the occupancy of any space furnished by any hotel (including a state-operated hotel), motel, tourist home, campground, court, inn, bed and breakfast, or lodging house in Nebraska. The lodging tax is imposed in addition to the regular sales and use tax.
81-1245 Act; purposes.
The purposes of the Nebraska Visitors Development Act are (1) to create a fund for general promotional activity, solicitation, and an operating program to attract visitors to Nebraska and further the use of travel and tourism facilities in Nebraska, (2) to provide for a lodging tax on hotels for the purpose of establishing a State Visitors Promotion Cash Fund, and (3) to authorize the governing body of any county to appoint a visitors committee and impose a lodging tax on hotels for the purpose of establishing a County Visitors Promotion Fund and a County Visitors Improvement Fund.
Source: Laws 1980, LB 499, § 1; Laws 1988, LB 797, § 1; Laws 1989, LB 262, § 1; Laws 2003, LB 726, § 1. Effective date August 31, 2003.
A local lodging tax provides a number of benefits for tourism developers and the local community. The lodging tax can be beneficial because it:
1. Provides funding for tourism marketing and development staff at a convention and visitors bureau.
2. Provides funding for marketing and advertising activities.
3. Establishes a standard measure from which to monitor tourism trends in the community.
4. Furnishes a tool to make estimates of the economic impact of tourism.
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