Omaha, NE Business Licensing & Operations: Tobacco Retail License (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.
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?
What happens if I sell tobacco without a license in Omaha?
Sources & Official References
Other rules in Omaha
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