Sports Arena Facility Financing Assistance Act (SAFFAA)

Neb. Rev. Stat. §§ 13-3101 to 13-3110

A Nebraska political subdivision or a political subdivision jointly with a nonprofit corporation may apply for state assistance approval from the Sports Arena Facility Financing Assistance Board (Board) through the Nebraska Department of Revenue (DOR) to

There are several types of eligible sports arena facilities(facility):

1. A publicly owned, enclosed and temperature-controlled building primarily used for sports with a permanent seating capacity of 3,000 to 7,000;
2. A racetrack enclosure licensed by the State Racing Commission;
3. A privately owned concert venue;
4. A privately or publicly owned sports complex, that includes multiple indoor or outdoor competitive sports venues such as baseball fields, softball fields, swimming pools, multipurpose fields, or indoor arenas; or
5. A large public stadium with permanent seating of 5,500 to 7,500 but not to exceed 10,000 seats.

The state assistance, or turnback, could include up to 70% of state sales tax collected at the facility, on ticket sales for events at the facility, and on all or a part of state sales tax collected by retailers located within 600 yards of the facility, or up to 25% of the aforementioned sales tax collected if the facility is located in a second class city or village.

For information on applying for state assistance, a detailed description of the types of venues that qualify as an eligible sports arena facility, the procedures for approval, and how and when the state assistance that is approved will be distributed, see DOR’s information guide entitled The Sports Arena Facilities Financing Assistance Act.

Notice to CHI Health Center Omaha (formerly CenturyLink Center), the Pinnacle Bank Arena, the Liberty First Credit Union Arena (formerly Ralston Arena), and the Kearney SportsPlex Retailers and Vendors

• Every person collecting and reporting sales tax for taxable sales or services made on the premises of or delivered to the Liberty First Credit Union Arena (formerly Ralston Arena) or the Kearney SportsPlex must remit this form.

For additional information regarding the Sports Arena Facility Financing Assistance Act, please contact both Sinway Bouzid at 402-471-5669 or sinway.bouzid@nebraska.gov AND Julie Schuur at 402-471-1445 or julie.schuur@nebraska.gov.