Bellevue, Papillion, La Vista and Gretna Business Licenses: Sarpy County Cities Compared (1% La Vista Restaurant Tax, 7.0% to 7.5% Sales Tax)

If you are searching for a Bellevue NE business license, start with this: Nebraska does not issue a general business license, and there is no county business license either. Registration follows what your business does. On top of state requirements, Bellevue, Papillion, La Vista and Gretna, the four first-class cities in Sarpy County next to Omaha, each add their own rules for licenses, taxes and permits. This guide explains how to sort out which rules apply to you and where to file.

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Sales Tax and Local Rates at a Glance

The Nebraska state sales tax rate is 5.5%. Each city adds a local rate, so the total you charge depends on where the sale takes place. The combined rates below take effect July 1, 2026, according to the Nebraska Department of Revenue.

City	Combined sales tax rate	Local license and tax highlights
Bellevue	7.0%	The City Clerk issues specific licenses rather than one general license. Also requires an annual occupation tax sticker for vending machines and distributors.
Papillion	7.5%	Mobile vendors are regulated under Chapter 146. Apply through the City Clerk. Fees are listed on the Master Fee Schedule.
La Vista	7.5%	A 1% restaurant and drinking place occupation tax under Ordinance 1365, adopted September 3, 2019. Remitted monthly or quarterly. Total collections are capped at $700,000 a year.
Gretna	7.5%	No general city business license was found for Gretna. Confirm the requirements with the city before you open.

If your business is inside a Good Life District, state sales tax rules there can differ from the rules elsewhere in the city. Bellevue's La Belle Vue is Good Life District 604. Gretna's Nebraska Crossing Village is Good Life District 602. Ask the Department of Revenue how the rules apply to your location before you set prices.

What You Need Before You Start

Your legal business name, plus any other name you plan to use with customers
Your business structure: sole proprietorship, LLC, corporation, or another type
A Nebraska address for your registered office, and a Nebraska registered agent if you form an LLC or corporation
A written list of what you sell or do, such as retail goods, taxable services, rentals, food service or mobile sales
A staffing plan, so you know whether you need an income tax withholding certificate
A computer with internet access, a PDF tool and a payment method for filing fees
Contact details for the City Clerk and development office in the city where you will operate

Step 1: Form Your Entity With the Secretary of State

For an LLC, the formation document is a Certificate of Organization (Limited Liability Company). The filing fee is $100. Submit it as a signed PDF through the Corporate & Business Document eDelivery portal, or mail it to Business Services in Lincoln. The Secretary of State notes that electronic filing carries a $10 lower fee than paper filing. The office does not publish a standard processing time, and staff review each document before filing, so allow extra time.

The LLC name must include the words limited liability company or limited company, or an abbreviation such as LLC, L.L.C., LC or L.C. The name also cannot be the same as, or deceptively similar to, a name already on record. Search the Secretary of State database before you file. If you need time, you can reserve a name for 120 days for $30.

Corporations file Articles of Incorporation for the same $100 filing fee. Nebraska does not provide a state form, so you draft the document yourself.

New LLCs and corporations must also publish a notice in a legal newspaper for three successive weeks, then file proof of publication with the Secretary of State. Publication costs vary by newspaper, so request a quote before you file.

Step 2: Name Your Registered Agent

Nebraska calls this role a registered agent. Every LLC must maintain a Nebraska office and an agent for service of process. The agent must be an individual who lives in Nebraska, or another person or entity authorized to do business in the state. The agent's office must match the registered office. If your agent lapses, the state can administratively dissolve your company. Changing the agent or office costs $25 online or $30 on paper.

Step 3: Register a Trade Name If You Use a Different Name

If you will operate under a name other than your legal name, register it as a trade name with the Secretary of State's Business Services Division. Registration is statewide, not county by county. The fee is $100 when filed online through eDelivery, or $110 when filed in the office or by mail. Renewal costs $110. You must also publish a separate newspaper notice. There is no fee for the affidavit or proof of publication. A trade name registration lasts 10 years. Use the official trade name application at the Secretary of State website.

Step 4: Register With the Department of Revenue

Nebraska registers businesses by activity. You need a Nebraska sales and use tax permit if you make retail sales, rent or lease tangible personal property, or provide taxable services. You need an income tax withholding certificate if you have employees. Apply online through the Department of Revenue, which issues your Nebraska ID. Confirm the current requirements and any fee on the Department of Revenue page before you apply.

Step 5: Check the Rules in Your Sarpy County City

This is where the four cities differ most. Confirm the requirements for your specific activity with that city's clerk or development office.

Bellevue: The City Clerk issues specific licenses, including fireworks, liquor, tobacco, trash hauler, pawnbroker, vendor and solicitor, and event licenses. Vending machine and distributor operators also need the annual occupation tax sticker.
Papillion: Mobile vendors fall under Chapter 146. Apply to the City Clerk and check the Master Fee Schedule for fees.
La Vista: Restaurants and drinking places owe the 1% occupation tax. Plan for monthly or quarterly remittance, and note the $700,000 annual cap on total collections.
Gretna: Confirm the license requirements for your activity with the city before you open.

Short-term rentals and other licenses in any Sarpy city should be confirmed with that city's clerk or development office.

Step 6: Check Industry-Specific Licensing

Occupational licensing in Nebraska depends on the trade or profession. The State Electrical Division licenses electricians. Plumbers are licensed by the city or village closest to the job. The Department of Agriculture permits food and pesticide applicators. DHHS licenses health professions and child care providers. The Public Service Commission regulates only passenger carriers and household goods movers. If you sell alcohol, the Liquor Control Commission works with the city or county that grants the retail license.

Step 7: Check Zoning and Lodging Tax

Zoning is handled by the city and by Sarpy County. Confirm that your address allows your use before you sign a lease. If you rent lodging, the Sarpy County lodging tax is 4%. That rate has applied since 2009. Before 2009, the rate was 2.5%.

Step 8: Calendar Your Recurring Filings

LLCs: File the Biennial Report in odd-numbered years between January 1 and April 1. The fee is $25 online or $30 on paper. Reports are delinquent after June 16, and the company is administratively dissolved after that.
Corporations: File the Biennial Report and Occupation Tax by March 1 of each even-numbered year. The $26 minimum applies when paid-up capital stock does not exceed $10,000. Reports are delinquent after April 15.
Taxes: Nebraska has no franchise tax on LLCs. LLCs taxed as pass-through entities report income on members' Nebraska individual returns. Corporations pay the 4.55% Nebraska corporate income tax for tax years beginning on or after January 1, 2026.

Common Mistakes to Avoid

Looking for a general state or county business license. Nebraska does not issue either.
Forming an LLC or corporation and skipping the newspaper publication. You must file proof with the Secretary of State.
Letting your registered agent lapse, which can lead to administrative dissolution.
Missing the biennial report window. LLCs file in odd years, and corporations file in even years.
Treating the La Vista restaurant occupation tax as part of sales tax. It is a separate tax with its own remittance schedule.
Assuming the same sales tax rules apply inside a Good Life District.
Operating under a trade name you have not registered.

Tips for a Smoother Filing

Search the Secretary of State business database before you choose a name, and keep a screenshot of the results.
Confirm your city and license requirements in writing if the answer matters to your lease or budget.
Keep copies of every confirmation, receipt and filed document in one folder.
The Nebraska Business Development Center at the University of Nebraska at Omaha offers planning help for new owners.

What to Expect After You File

Completing these steps in order may help you avoid delays, penalties and administrative trouble. Processing times at the Secretary of State and Department of Revenue vary, and the state does not publish a standard timeline for entity filings. Plan for review time, and check each agency's page for current status before you commit to an opening date.

Official Resources

Disclaimer

This article is informational content, not legal or tax advice. Rules, rates and fees change, and the figures above reflect the verified sources available when this guide was prepared. Confirm every fee, deadline and license requirement with the agency or city before you file. For complex situations, such as multiple owners, employees, alcohol sales, or a Good Life District location, consult a qualified attorney or certified public accountant (CPA).