Bellevue, NE Hotels & Lodging: Transient Occupancy Tax (2026)

Article VII of Chapter 11 imposes Bellevue's hotel operators' occupation tax. Section 11-121 sets the rate at five and one-half percent (5-1/2%) of the basic rental rate charged per occupied room per night, payable by every person engaged in the business of operating a hotel in the city. Section 11-122 defines HOTEL broadly as any facility where the public may obtain sleeping accommodations for consideration, expressly naming hotels, motels, tourist hotels, campgrounds, courts, lodginghouses, inns and nonprofit hotels, while excluding hospitals, sanitariums, nursing homes, chronic care centers and student housing operated by an educational institution.

Section 11-123 further defines an OCCUPIED ROOM as sleeping space held for up to 30 contiguous days, including camping and RV space, but excludes function rooms not used for sleeping, complimentary rooms, rooms paid for by someone exempt from the Nebraska Revenue Act's sales tax, and employer-leased rooms held for 30 or more consecutive days. Under § 11-124, the hotel operator collects the tax from each guest, may itemize it as an add-on charge, and remains liable for the full tax whether or not it was actually collected.

Section 11-125 requires operators to keep, and produce within 72 hours of a city request, written records of rooms occupied, dates and tax collected, retained for three years. Section 11-126 makes the tax due on the first of the month following occupancy, with amounts unpaid by the 25th deemed delinquent, and § 11-127 credits all revenue to Bellevue's general fund rather than a tourism-specific account.