Nebraska Statutes 77-1018. Qualified business, defined
(1) For a tourism development project, qualified business means any business engaged in:
Terms Used In Nebraska Statutes 77-1018
- Cultural development: means a real estate development with a primary purpose of promoting cultural education or development, such as a museum or related visual arts centers, performing arts facility, or facilities housing, incubating, developing, or promoting art, music, theater, dance, zoology, botany, natural history, cultural history, or the sciences. See Nebraska Statutes 77-1007
- Destination dining: means a real estate development primarily selling and serving prepared food and beverage to the public in a setting with sit-down dining. See Nebraska Statutes 77-1008
- Historical redevelopment: means a real estate development project that redevelops a historic building, as listed on either the National Register of Historic Places or the Nebraska Historic Buildings Survey. See Nebraska Statutes 77-1012
- Lodging: includes a lodging facility constructed as part of a development prior to the construction of retail development or a tourism attraction under the Nebraska Advantage Transformational Tourism and Redevelopment Act. See Nebraska Statutes 77-1014
- Project: means the acquisition, including the acquisition of real estate by a leasehold interest with a minimum term of ten years, construction, and equipping of a tourism attraction or redevelopment project. See Nebraska Statutes 77-1017
- Redevelopment project: means a project proposed on a parcel or parcels previously developed with real property improvements. See Nebraska Statutes 77-1021
- Structured parking: means a real estate development used primarily as a covered parking facility for automobiles or related personal vehicles. See Nebraska Statutes 77-1023
- Tourism attraction: means a place of interest where tourists visit, typically for the inherent or exhibited cultural value, historical significance, natural or built beauty, or amusement opportunities, such as historical places, monuments, zoos, aquaria, museums, art galleries, botanical gardens, skyscrapers, parks, forests, natural recreation areas, theme parks, ethnic enclaves, historic transportation, and landmarks. See Nebraska Statutes 77-1025
(a) Cultural development;
(b) Historical redevelopment;
(c) Recreation facilities;
(d) Entertainment destination centers;
(e) Lodging;
(f) Destination dining;
(g) Tourism attraction;
(h) Nebraska crafts and products center; or
(i) Any combination of the activities listed in this subsection.
(2) For a redevelopment project, qualified business means any business engaged in:
(a) Cultural development;
(b) Historical redevelopment;
(c) Recreation facilities;
(d) Entertainment destination centers;
(e) Mixed-use projects;
(f) Lodging;
(g) Full-service restaurants or destination dining;
(h) Residential development;
(i) Retail development;
(j) Structured parking;
(k) Tourism attraction;
(l) Nebraska crafts and products center; or
(m) Any combination of the activities listed in this subsection.