In Park ‘N Go of Nebraska v. Airport Authority of the City of Omaha, the Nebraska Supreme Court considered whether a charge imposed on off-airport parking operators was an unconstitutional tax or a permissible user fee. A 2021 Airport Authority resolution required such operators to pay a monthly charge equal to 10 percent of gross receipts in exchange for continued access to the airport’s commercial vehicle lanes, which their shuttle vehicles used to transport customers to and from Eppley Airfield. Park ‘N Go sought declaratory and injunctive relief challenging the charge as an unlawful tax, arguing that taxing authority rests solely with the legislature under the Nebraska Constitution.
The district court had agreed with Park ‘N Go and permanently enjoined enforcement of the charge after applying a three-part test distinguishing taxes from fees. But the Nebraska Supreme Court reversed, holding that no single test governs the inquiry and that the distinction must be evaluated based on the particular facts and circumstances of each case. Drawing on decisions from other jurisdictions involving similar airport access charges, the court concluded that the assessment was a user fee because it applied only to businesses that voluntarily chose to use airport facilities, compensated the Airport Authority for providing access to those facilities and the airport-generated market, and was reasonably related to the benefits received. The court therefore held that the charge was a valid user fee rather than an unconstitutional tax and remanded the case with directions to dismiss Park ‘N Go’s complaint.
Park ‘N Go of Neb. v. Airport Auth. of the City of Omaha, 321 Neb. 798 (2026).