Primary-Residence-Only Rule
Lincoln does not restrict short-term rentals to a host's primary residence. Investor-owned and second-home STRs are permitted citywide, subject only to Title 8 registration, zoning, and occupational tax obligations.
Short-Term Rentals in Lincoln, NE (2026)
13 verified short-term rentals rules for Lincoln, Nebraska, sourced directly from the municipal code and official government pages.
Verified from official government sources
Permit Requirements
Lincoln requires a Short-Term Rental License under LMC Chapter 5.39 (Ordinance 21075, effective September 2021). License costs $250 annually per rental unit through Building and Safety. STRs are conditionally permitted in most residential and commercial zoning districts.
Short Term Rentals: Permit Requirements
Some RestrictionsNoise Rules
Lincoln STR guests must comply with the city Noise Control Ordinance (LMC Chapter 8.24). Residential noise limits are 60 dB(A) from 7 AM to 10 PM and 50 dB(A) from 10 PM to 7 AM measured at the property line. STR hosts should provide house rules about quiet hours.
Short Term Rentals: Noise Rules
Some RestrictionsTaxes & 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...
Parking Rules
Lincoln does not impose specific off-street parking requirements for short-term rentals beyond standard residential zoning rules. STR hosts should provide clear parking instructions to guests. Standard city parking restrictions (72-hour limit, snow emergency routes) apply.
Short Term Rentals: Parking Rules
Few RestrictionsOccupancy Limits
Lincoln limits STR occupancy to two persons per sleeping area, with a maximum of 12 persons total per licensed unit under LMC Chapter 5.39. Sleeping areas are identified on the floor plan submitted with the license application.
Short Term Rentals: Occupancy Limits
Some RestrictionsInsurance Requirements
Lincoln requires STR operators to carry liability insurance as a condition of licensing under LMC Chapter 5.39. A copy of the insurance policy or certificate must be submitted with the license application. Standard homeowner policies often exclude STR activity.
Short Term Rentals: Insurance Requirements
Some RestrictionsNight Caps
Lincoln does not impose annual night caps or maximum rental day limits on licensed short-term rentals. Operators may rent their property year-round once licensed under LMC Chapter 5.39. Nebraska state preemption (LB 57) limits municipal restrictions on STR operations.
Short Term Rentals: Night Caps
Few RestrictionsRegistration Rules
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...
Host Presence Rule
Lincoln does not require the host to be present during a short-term rental stay. Operators may rent an entire dwelling without on-site supervision, provided the property complies with Title 8 STR registration, occupancy limits, and noise rules.
Host Presence Not Required for Lincoln STRs
Few RestrictionsRepeat Violator Strikes
Lincoln may suspend or revoke a short-term rental's Title 8 registration after repeated nuisance, noise, or occupancy violations. Multiple substantiated complaints within a rolling period escalate enforcement from fines to loss of operating authority.
Repeat STR Violations Can Trigger Registration Loss
Some RestrictionsHost Platform Liability
Booking platforms that collect lodging payments for Lincoln stays may be required to remit Nebraska state lodging tax and Lincoln occupation taxes on the host's behalf. Hosts remain ultimately responsible if the platform fails to remit.