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 charges a 4% occupation tax on every occupied hotel room per night, collected by the operator and remitted monthly to the City Finance Director.
Lincoln Hotel Occupation Tax Rate
Some RestrictionsLincoln Municipal Code § 3.28.030 (Hotel Occupation Tax)
Beginning January 1, 2011, each person engaged in the business of operating a hotel in the City shall pay an occupation tax in the amount of four percent (4%) of the total consideration charged for occupancy per occupied room per night. The tax imposed by this chapter may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished...
Looking for Lancaster County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Lincoln city rules.
Hotels & Lodging in Lancaster County →