A Lincoln short-term rental owes a 4% city hotel occupation tax on the charge per occupied room per night, plus a 1% Nebraska state lodging tax and the 4% Lancaster County lodging tax, on top of state and city sales tax. The Lincoln STR license itself costs $250 per year.
Lincoln's hotel occupation tax expressly covers short-term rentals: LMC 3.28.020 defines 'hotel' to include short-term rentals, and LMC 3.28.030 imposes a 4% occupation tax on the total consideration charged for occupancy per occupied room per night. Platforms like Airbnb and Vrbo generally do not collect this city occupation tax, so the host must remit it, due by the 25th of each month for the prior month. On top of that, Nebraska charges a 1% state lodging tax and Lancaster County adds a 4% county lodging tax under the Nebraska Visitors Development Act (Neb. Rev. Stat. 81-3701 to 81-3729), plus 5.5% state and 1.5% Lincoln sales tax. The city STR license fee is $250 annually per LMC 5.39.030.
Unpaid occupation or lodging tax accrues interest, penalties, and collection action; the city can suspend or revoke a license for failure to pay. Tax evasion is enforced by the City Treasurer and Nebraska Department of Revenue.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Nebraska bans grass clippings and leaves from landfills April 1 to November 30, so Lincoln separates yard waste to its compost facility during that window. B...
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Nebraska's Noxious Weed Control Act makes every landowner responsible for controlling noxious weeds. The Lancaster County Weed Control Authority enforces the...
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