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Omaha, NE Business Licensing & Operations: Tobacco Retail License (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Governing section
Omaha Muni. Code § 12-137
Applies to
Every retail place of business, incl. vending
License expires
December 31 each year
Occupation tax
3% of gross tobacco receipts
First-offense fine
Up to $200

Summary

Omaha requires a tobacco dealer's license for every place of business, including vending machines, that sells or displays tobacco products for sale.

A person commits an offense if that person sells, offers for sale or displays for sale tobacco products at a place of business without having a valid tobacco dealer's license for that place of business.

Source: Nebraska Revised Statute 28-1418View official code

Full Breakdown

Under Omaha Municipal Code § 12-137, it's an offense to sell, offer for sale, or display for sale tobacco products at a place of business without a valid tobacco dealer's license for that specific location. Applicants apply on a form set by the city's licensing administrator (§ 12-138), and a separate license is required for each place of business (§ 12-142). Licenses run through December 31 of the year approved, must be prominently displayed on-site, and the city places a regulated-sale decal at every public entrance of a licensed store (§§ 12-141, 12-143, 12-144). The finance director collects a license fee tied to the state fee schedule under R.R.S. § 28-1423, plus a monthly 3% occupation tax on gross tobacco receipts (§§ 12-139, 12-146).

Violations & Fines

Selling, offering, or displaying tobacco products without a valid license is a misdemeanor offense; violations of the licensing article carry fines up to $200 for a first offense and up to $500 for each offense thereafter, with each day of continued violation a separate offense (§ 12-148).

Frequently Asked Questions

Do I need a separate license for each Omaha store?
Yes. Section 12-142 requires a separate tobacco dealer's license for each place of business, including each vending machine location.
What happens if I sell tobacco without a license in Omaha?
It's a licensing offense under § 12-137, punishable by up to $200 for a first offense and up to $500 for each later offense under § 12-148.

Sources & Official References

Other rules in Omaha

All Omaha rules

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