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.
Under LMC Chapter 3.28, lodging operators with rooms rented for fewer than 30 consecutive days collect a 4% city occupancy tax remitted monthly to the Lincoln Finance Department. Combined with Nebraska's 5.5% state sales tax and 1% state lodging tax, hotel guests pay roughly 10.5% in transactional taxes. Revenue funds Visit Lincoln tourism marketing, the Pinnacle Bank Arena, and convention infrastructure that benefits from Cornhuskers football weekends drawing 90,000 fans to Memorial Stadium.
Operators failing to collect or remit face delinquency penalties, interest on unpaid balances, license revocation, and personal liability for owners of unregistered short-term lodging businesses.
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Lincoln, NE
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See how Lincoln's transient occupancy tax rules stack up against other locations.
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