Hotels & Lodging in Lincoln, NE (2026)
1 verified hotels & lodging rules for Lincoln, Nebraska, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Lincoln imposes a 4% city hotel occupancy tax on lodging stays under 30 days, layered atop Nebraska's 5.5% sales tax and 1% state lodging tax for an effective ~10.5% rate on hotel rooms.
Lincoln Hotel Occupancy Tax
Some RestrictionsLooking for Lancaster County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Lincoln city rules.
Hotels & Lodging in Lancaster County →