Short-Term Rentals in Lincoln, NE (2026)
5 verified short-term rentals rules for Lincoln, Nebraska, sourced directly from the municipal code and official government pages.
Verified from official government sources
Short-Term Rental Permits
Lincoln requires STR registration through a formal licensing process with Building and Safety under LMC Chapter 5.39. Operators must display their license number on all listings. The license must be renewed annually with updated documentation and the $250 fee.
Short Term Rentals: Registration Rules
Some RestrictionsLincoln Municipal Code Chapter 5.39, section 27.02.200, section 27.06.070, and section 27.62.040 (Short-Term Rentals)
As of June 2021, a City of Lincoln ordinance provides a legal process to operate a short-term rental within the Lincoln city limits. This process involves acquiring a short-term rental license through Building and Safety. Licenses cost $250 per rental unit and must be renewed annually. Each short-term rental unit requires a separate license. Additional information regarding short-term rental re...
Noise Rules
Lincoln can revoke a short-term rental license after three or more verified noise or disturbance complaints in one calendar year, giving the Building Official discretion to shut a noisy rental down.
Lincoln STR Noise Complaint Revocation
Significant RestrictionsLincoln Municipal Code § 5.39.040 (Short-Term Rentals)
The Building Official may revoke any license issued under this article if: a. The licensed premises is the subject of three (3) or more verified complaints of noise or other disturbance in the course of one (1) calendar year; b. The licensed premises no longer satisfy the minimum health and safety requirements of the Building Official; c. The licensed premises are otherwise determined to be u...
Taxes & Fees
Lincoln STR operators owe a 4% city occupation tax on gross rental receipts, plus Nebraska state sales tax (5.5%), state lodging tax (1%), and Lancaster County lodging tax (4%). City occupation tax must be remitted monthly through Host Compliance. Total tax burden is approximately 14.5%.
Short Term Rentals: Taxes Fees
Some RestrictionsNebraska Revised Statute 18-1758, Chapter 18 (Short-term rentals municipality powers; taxes)
Nebraska Revised Statute 18-1758. Short-term rentals; municipality; ordinance or other regulation; powers. (1) For purposes of this section: (a) Municipality means a city or village; and (b) Short-term rental means a residential property, including a single-family dwelling or a unit in a condominium, cooperative, or time-share, that is rented wholly or partly for a fee for a period not longer t...
Occupancy Limits
Lincoln caps short-term rental occupancy at two guests per sleeping area, with a hard ceiling of 12 people no matter how large the unit.
Lincoln STR Occupancy Cap
Some RestrictionsLincoln Municipal Code § 5.39.020(b)
Beginning September 20, 2021, it shall be unlawful for any person, regardless of license status, to rent or advertise a short-term rental unit to more than the number of persons calculated as the total number of sleeping areas on the licensed premises multiplied by two, up to a maximum of 12 persons. c. Beginning September 20, 2021, it shall be unlawful for a person, regardless of license stat...
Repeat Violator Strikes
Lincoln can revoke a short-term rental license after three verified noise or disturbance complaints in one calendar year.
Lincoln STR Revocation After 3 Complaints
Significant RestrictionsLincoln Municipal Code § 5.39.040
The Building Official may revoke any license issued under this article if: a. The licensed premises is the subject of three (3) or more verified complaints of noise or other disturbance in the course of one (1) calendar year; b. The licensed premises no longer satisfy the minimum health and safety requirements of the Building Official; c. The licensed premises are otherwise determined to be uni...
Looking for Lancaster County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Lincoln city rules.
Short-Term Rentals in Lancaster County →