Nebraska Short-Term Rental Laws and Permits by City: Lincoln $250 License, Kearney $100 Permit, Omaha Pending and the State Lodging Tax
Nebraska Short-Term Rental Laws and Permits by City: Lincoln License, Kearney Permit, Omaha Pending and the State Lodging Tax
If you plan to rent a house, apartment, or room to guests for a few nights or weeks at a time, Nebraska is more permissive than many states. The rules that matter most come from your city, and the tax rules come from the state. Nebraska has no general state business license and no county business license. Instead, cities and villages set local conditions, and state agencies register you by activity: the Department of Revenue for sales tax and withholding, and the Secretary of State for entities and trade names.
This guide covers the state law that limits what cities can do, the statewide registrations and taxes you may owe, and the current rules in Lincoln, Kearney, and Omaha. Use it as a starting point, then confirm every figure with the agency named before you list a property.
Informational content only. This article is general information, not legal or tax advice. Short-term rental rules change, and your obligations may depend on your zoning, lease, condo or HOA rules, and tax profile. Talk with a Nebraska attorney and a certified public accountant (CPA) before you buy a property for rental or start renting.
What Nebraska Law Says About Short-Term Rentals
Nebraska's main short-term rental statute is Neb. Rev. Stat. 18-1758, enacted through LB 57 in 2019. The law defines a short-term rental as a rental of 30 consecutive days or less. It sets firm limits on what a city or village may do:
- No ban. A city or village may not prohibit short-term rentals.
- Narrow specific rules. A city or village may regulate short-term rentals specifically only when its primary purpose is health and safety. That covers fire and building codes, sanitation, and an emergency contact.
- Equal treatment for zoning and nuisance. Zoning and nuisance rules must treat short-term rentals the same way they treat similar property.
- Taxes allowed. Cities and villages may impose sales and occupation taxes on short-term rentals.
In practical terms, a Nebraska city can require a license that serves a health and safety purpose, but it cannot shut down short-term rentals as a category.
The statute covers cities and villages, not counties. If your property sits in unincorporated county territory, the county's own zoning rules govern, and you should confirm them with the county zoning office directly.
Statewide Registrations You May Need
Nebraska does not issue one license that covers every business. Registration depends on what you do. Most hosts deal with the following:
| Activity | Registration or filing | Agency |
|---|---|---|
| Making taxable retail sales or taxable rentals | Nebraska sales and use tax permit | Nebraska Department of Revenue |
| Hiring employees | Income tax withholding certificate | Nebraska Department of Revenue |
| Holding the property or business in an LLC | Certificate of Organization | Nebraska Secretary of State |
| Operating under a name other than your own legal name | Trade name registration | Nebraska Secretary of State |
Apply for the sales tax permit online through the Department of Revenue at revenue.nebraska.gov. Whether your rental charges are taxable, and at what rate, is a question to confirm with the Department of Revenue. The state sales tax rate is 5.5%, but that does not settle how it applies to lodging.
A trade name registration with the Secretary of State costs $100 when filed online through eDelivery, or $110 in office or by mail. Renewal costs $110. A trade name registration lasts 10 years. Newspaper publication is also required for a trade name, and the proof of publication carries no fee.
Lodging Tax: State, County, and City
Short-term rentals are subject to lodging taxes in addition to the regular business registrations above. The state lodging tax is 1%. Counties may add a rate of up to 4%. Platforms such as Airbnb have collected Nebraska lodging tax on hosts' behalf since April 1, 2019, according to the Department of Revenue. Platform collection does not end your responsibility. Confirm with the Department of Revenue which rates apply in your county and whether your platform collects all of them.
| Tax | Set by | Rate | Where to confirm |
|---|---|---|---|
| State lodging tax | State of Nebraska | 1% | Nebraska Department of Revenue |
| County lodging tax | County | Up to 4% | Your county, and the Department of Revenue |
| Lincoln occupation tax | City of Lincoln | 4% | City of Lincoln (2025 city treasurer page) |
| Kearney hotel occupation tax | City of Kearney | Confirm with city | City of Kearney |
City taxes are on top of state and county taxes. Ask the city whether its tax applies to your property type and how it is collected and remitted.
City-by-City Rules
Local rules differ sharply. The three largest examples below show the range you may see in Nebraska, from a dedicated license to no license at all.
Lincoln: $250 License Per Rental Unit
Lincoln's short-term rental license ordinance took effect in June 2021 and is codified as Lincoln Municipal Code Chapter 5.39. The key terms are:
- License fee: $250 per rental unit per year.
- Occupancy limit: two guests for each sleeping area, capped at 12 people.
- Multifamily buildings: In R-1 to R-8 zones, no more than 10% of the units in a multifamily building may be short-term rentals. At least one unit is always allowed.
- Occupation tax: 4% for hotels and motels, according to an archived 2025 city treasurer page. Ask the city whether it applies to your rental.
Confirm the current fee, occupancy formula, and zoning limits with the City of Lincoln before you apply, since ordinance terms can be amended.
Kearney: $100 Permit, $25 Renewal
- Permit: Kearney issues an annual short-term rental permit. Permits expire each December, and you can apply in January or at any time during the year.
- Fee: $100 for the first year and $25 for each renewal.
- Tax: The city's hotel occupation tax is due. Confirm the rate and filing schedule with the City of Kearney.
Omaha: No License Yet, Proposal Pending
As of the 2026 reports we reviewed, Omaha does not require a short-term rental license. In July 2026, a city council member proposed requiring a property manager and an emergency contact registration. We found no council vote on that proposal. Check with the Omaha City Clerk for the current status before you list in Omaha. A proposal can pass, change, or stall.
Do not assume that no license means no rules. Omaha must treat your rental under its zoning and nuisance rules the same way it treats similar property, and state and city lodging taxes still apply.
Other Cities, Villages, and Unincorporated Areas
Nebraska has 528 municipalities, which are cities and villages, and 93 counties. Smaller municipalities may have adopted their own short-term rental rules, or none. Check with the city or village clerk, and check with the county zoning office if your property is outside city limits.
| City | Local license or permit | Fee | What to confirm |
|---|---|---|---|
| Lincoln | Short-term rental license | $250 per rental unit per year | Current fee and zoning limits with the city |
| Kearney | Annual short-term rental permit | $100 first year, $25 renewal | Application timing, hotel occupation tax rate |
| Omaha | None currently required | Not applicable | Status of the July 2026 proposal with the Omaha City Clerk |
Steps to Take Before You List a Property
- Confirm your jurisdiction. Find out whether the property is inside a city or village or in unincorporated county territory. That answer determines whether the city or the county sets your local rules.
- Check zoning. Ask whether short-term rentals are allowed in your zone and whether any multifamily limits apply. Zoning and nuisance rules still apply to you.
- Ask about health and safety requirements. Ask the city about fire and building code requirements, sanitation standards, and whether it requires an emergency contact.
- Read your lease, condo, or HOA rules. Private rules can prohibit short-term rentals even where the city allows them.
- Register with the Department of Revenue. Apply for a sales and use tax permit at revenue.nebraska.gov. Register for income tax withholding if you will have employees.
- Form an entity if you want one. An LLC files a Certificate of Organization with the Secretary of State for a $100 filing fee when filed online ($110 in office). New LLCs must publish a notice in a legal newspaper for three successive weeks and file proof of publication with the Secretary of State. Every LLC must also maintain a registered agent in Nebraska. The LLC biennial report is due in odd-numbered years, between January 1 and April 1, and costs $25 online or $30 on paper. Check the Secretary of State's business services page for current forms.
- Apply for the city license or permit. Complete the local application, pay the fee, and keep proof of approval on file.
- Set up lodging tax collection. Confirm which state, county, and city taxes apply, and whether your platform remits them for you.
- Keep records. Keep guest stay dates, nightly rates, tax collected, and filing confirmations for each year.
Getting Help
The Nebraska Business Development Center at the University of Nebraska at Omaha provides business start-up guidance across the state. Its page is at unomaha.edu. For questions about a specific property, a Nebraska attorney can review local zoning and lease issues, and a CPA can advise on how the state, county, and city taxes apply to your income.
Short-term rental rules in Nebraska are set city by city, and the figures in this guide reflect the sources reviewed for this article. Confirm each current fee, deadline, and tax rate with the agency named before you invest, register, or list a property. This article is informational, not legal or tax advice.