Local Taxes & Fees in Lincoln, NE (2026)
1 verified local taxes & fees rules for Lincoln, Nebraska, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Lincoln levies a separate occupation tax on each business category it regulates: vending machines, telecommunications, theaters, and car rentals each pay under their own rate schedule, not one flat business tax.
Lincoln Occupation Tax by Business Category
Some RestrictionsLincoln Municipal Code § 3.24.010
An occupation tax is hereby levied on the occupations, trades, or agencies within the city described in this chapter, and it shall be unlawful for any person to exercise, carry on or engage in any of such occupations, trades, or agencies in the city without paying the occupation tax.
Looking for Lancaster County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Lincoln city rules.
Local Taxes & Fees in Lancaster County →