Omaha, NE Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5.5% per occupied room-night
- Applies to
- hotels, motels, campgrounds, lodginghouses, inns
- Stay length covered
- up to 30 continuous days
- Filing due date
- 1st of month, delinquent after 25th
- Late penalty
- 10% plus 1%/month interest
Summary
Omaha charges a 5.5% occupation tax on every occupied hotel room per night, layered on top of Nebraska and Douglas County lodging taxes.
Each person engaged in the business of operating a hotel in the city shall pay an occupation tax in the following listed amounts: the occupation tax per occupied room per night shall be five and one-half percent upon the total consideration charged for occupancy of any space furnished by any hotel. ... "Hotel" shall mean any facility in which the public may, for a consideration, obtain sleeping accommodations in any space ordinarily used for accommodations. The term shall include hotels, motels, tourist hotels, campgrounds, courts, lodginghouses, inns, and nonprofit hotels.
Full Breakdown
Under Article XV of Chapter 19, every business operating a "hotel" in Omaha pays an occupation tax equal to 5.5% of the total consideration charged per occupied room per night. The code defines "hotel" broadly to cover hotels, motels, tourist hotels, campgrounds, courts, lodginghouses, inns and nonprofit hotels, and "occupied room" as any sleeping-accommodation space rented for consideration for up to 30 continuous days -- language broad enough to reach short-term rental stays, not just traditional hotels. Operators may pass the tax to guests as a line-item add-on, but the operator stays legally on the hook for payment whether or not it was collected. Revenue funds the CHI Health Center arena, stadium debt service, and Omaha CVB tourism promotion.
Violations & Fines
Operators must remit monthly by the 25th; late payment draws a 10% delinquency penalty plus 1% monthly interest, and unpaid tax can trigger suspension or revocation of other city licenses.
Frequently Asked Questions
Does Omaha's hotel tax apply to Airbnb-style rentals?
Who is responsible for paying the 5.5% tax?
What happens if the tax is paid late?
Sources & Official References
Other rules in Omaha
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