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%.
Lincoln imposes a 4% Short-Term Rental Occupation Tax on gross rental receipts under city ordinance. This tax must be paid by the 25th of each month for the prior month through the Host Compliance application (online portal). Important: major platforms like Airbnb and VRBO do NOT automatically collect the city occupation tax, so hosts must remit it separately. In addition to the city tax, STR operators must collect and remit Nebraska state sales tax at 5.5%, state lodging tax at 1%, and Lancaster County lodging tax at 4%, bringing the total effective tax rate to approximately 14.5% of rental receipts. State and county lodging taxes are remitted to the Nebraska Department of Revenue. The $250 annual license fee is separate from the occupation tax. The City Clerk and Treasurer offices administer the occupation tax program. Contact City Clerk at (402) 441-7439 for occupation tax questions.
Contact your local code enforcement office for specific penalty information.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Lincoln, NE
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Lincoln, NE
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Lincoln, NE
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Lincoln, NE
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Lincoln, NE
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Lincoln, NE
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