Tax forms and a calculator on a desk, Nebraska Lodging Tax

Nebraska Lodging Tax: 1% State, County Rates up to 4% and City Occupation Taxes for Hotels and Rentals

Nebraska Lodging Tax: 1% State, County Rates up to 4% and City Occupation Taxes for Hotels and Rentals

If you operate a hotel, motel, bed and breakfast, or rent a property for short stays in Nebraska, you collect lodging taxes on top of the room rate. The Nebraska hotel tax has three layers: a 1% state lodging tax, a county lodging tax that can reach 4%, and a city hotel occupation tax that many cities set for themselves. Each layer has its own rate, and those rates change from one county and city to the next.

This guide walks through each layer, shows you how to find the rate that applies to your property, and lists the registrations to complete before your first booking. This is informational content, not legal or tax advice. Rates change, and your situation may call for a qualified CPA or attorney.

The State Lodging Tax: 1%

Nebraska charges a 1% state lodging tax on the room charge for hotel stays and short-term rentals. The state portion applies everywhere in Nebraska, whatever the county or city rate. You report it to the Nebraska Department of Revenue (DOR) on Form 64, which also covers any county lodging tax that applies to the property.

Lodging tax is separate from sales tax, but sales tax also applies to lodging in Nebraska. That is why hotels need a sales tax permit, covered later in this guide.

County Lodging Taxes: Up to 4%

On top of the state tax, a county may levy its own lodging tax. The county maximum is 4%. The rate depends entirely on the county where the property sits, so two hotels a few miles apart on opposite sides of a county line can owe different rates.

The DOR county table (revision 8-2026) lists the current county rates. The main groupings look like this:

County lodging rateCounties named in the DOR tableTotal with the 1% state tax
4%Douglas, Lancaster, Sarpy, Hall, Buffalo, Dodge, Lincoln, Scotts Bluff, Cass, Madison, Platte, York, and many others5%
3%Adams, Cedar, Thayer4%
2%Hamilton, Otoe, Washington, Kearney, Burt, and others3%
0%Box Butte, Blaine1%

Two cautions apply. First, the groupings above are not the full table, so find your county in the complete DOR table before you set a rate. Second, Blaine County's 2% rate ended July 1, 2026, so Blaine now carries a 0% county rate. Older listings and guides may still show 2%.

City Hotel Occupation Taxes: Set by Each City

Cities set their own hotel occupation taxes, separate from the state and county lodging taxes. Each city chooses its own rate and base, and the rates we reviewed vary widely:

  • Omaha: 5.5% of room charges under Omaha code 19-700. The copy of the code we reviewed was printed in 2018, so confirm the current rate with the City of Omaha before you publish your rates.
  • Lincoln: 4% of gross receipts. The city page we reviewed was archived in March 2025, so confirm the current rate with the City of Lincoln.
  • Kearney: 3%, according to the city's 2026 page. Confirm it before you file.

Do not assume your city uses the same rate as a neighboring city, and do not assume a city has no occupation tax because it is small. Ask the city clerk or finance office where the property sits. Cities also set zoning rules that can affect where and how you operate, so check city and county zoning at the same time.

How the Taxes Appear on a Guest Bill

The Department of Revenue says a business may not combine an occupation tax and a sales tax into one rate. In practice, list the city occupation tax as its own line on folios, invoices and booking confirmations, rather than blending it into a single percentage with the sales tax. Keep the state, county and city amounts visible so guests and auditors can see how each was calculated.

Sales Tax Permit for Hotels and Rentals

Sales tax applies to lodging in Nebraska, and the state sales and use tax rate is 5.5%. A business that makes retail sales, rents or leases tangible personal property, or provides taxable services needs a Nebraska sales and use tax permit. A hotel that charges for rooms falls into that group. Register through the DOR online portal at revenue.nebraska.gov/businesses/register-your-new-business-online, and confirm your filing schedule with DOR when you register.

Short-Term Rentals Follow the Same Lodging Rules

If you list a house, apartment or room on a booking platform, the lodging tax rules are the same as for a hotel. The 1% state tax, the county rate for the property's location, and any city occupation tax all apply to the room charge. Before you assume a booking platform collects and remits any of these taxes for you, confirm the arrangement with DOR and your city.

Local short-term rental permits are a separate requirement. This site's short-term rental page covers them, so review that page alongside this guide.

Other Registrations to Check

Nebraska has no general state business license and no county business license. Registration depends on what you do, so most hotel operators need several of the following:

  • Secretary of State (entity): If you operate through an LLC, file a Certificate of Organization with the Secretary of State. Corporations file Articles of Incorporation. The filing fee for each is $100. New LLCs and corporations must publish a notice in a legal newspaper for three successive weeks and file proof of publication with the Secretary of State. Nebraska calls the required in-state contact a registered agent.
  • Secretary of State (biennial report): LLCs file in odd-numbered years, between January 1 and April 1. The fee is $25 online or $30 on paper. Corporations file in even-numbered years, with a $26 figure that is the statutory minimum occupation tax. Confirm the corporate amount for your paid-up capital stock with the Secretary of State.
  • Secretary of State (trade name): If the hotel operates under a name other than the owner's legal name, you can register the trade name with the Secretary of State (registration is optional). Trade names last 10 years. The fee is $100 online through eDelivery or $110 in office or by mail. Renewal is $110 on paper or $100 electronically, and a separate newspaper publication is required.
  • Department of Revenue: The sales tax permit covers most hotels. If you have employees, you also need an income tax withholding certificate.
  • Food and alcohol: If your property serves food or alcohol, confirm the requirements with the Department of Agriculture and with the Liquor Control Commission. The Liquor Control Commission works with the city or county that grants retail liquor licenses.

Step-by-Step Checklist

  1. Find your county in the DOR county lodging table (revision 8-2026) and note the rate.
  2. Confirm the current hotel occupation tax rate with your city clerk or finance office.
  3. Register for a Nebraska sales and use tax permit, plus withholding if you have employees.
  4. If you operate through an LLC, corporation or trade name, file with the Secretary of State and complete any newspaper publication.
  5. Set up your booking system or folio so the state, county, city and sales tax appear as separate lines.
  6. Record each collection and file Form 64 with DOR on the schedule DOR assigns you.
  7. Calendar your biennial report and check its due date each cycle.

Common Mistakes to Avoid

  • Using the 4% county maximum as your rate without checking your county. The maximum is a ceiling, not a default.
  • Relying on an outdated city rate, such as the 2018 copy of Omaha code 19-700 or a 2025 Lincoln archive.
  • Blending the city occupation tax into the sales tax rate, which DOR says is not allowed.
  • Skipping the 1% state tax because your county has no lodging tax. The state tax applies in every county.
  • Using older Blaine County information, since the 2% rate there ended July 1, 2026.

Official Resources

Disclaimer: This article is informational only and is not legal or tax advice. Tax rates, city codes and filing rules can change, and figures flagged for confirmation should be checked with the named agency before you rely on them. For complex situations, consult a qualified CPA or attorney licensed in Nebraska.

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