Neb. Rev. Stat. § 81-3713

The commission shall develop a statewide strategic plan to cultivate and promote tourism in Nebraska. The commission shall review the plan annually and update as necessary. The plan shall include: (1) A review of revenue in the State Visitors Promotion Cash Fund available for tourism development at the state level; (2) An examination of best management practices for the tourism industry; (3) Marketing strategies for promoting tourism; (4) Methods to expand existing tourism capacity which may include encouraging regional cooperation, collaboration, or privatization; and (5) Recommended strategies to provide technical assistance, marketing services, and state aid to local governments and the tourism industry in Nebraska.