Lincoln, NE Short-Term Rentals: Taxes & Fees (2026)

Nebraska Revised Statute 18-1758. Short-term rentals; municipality; ordinance or other regulation; powers. (1) For purposes of this section: (a) Municipality means a city or village; and (b) Short-term rental means a residential property, including a single-family dwelling or a unit in a condominium, cooperative, or time-share, that is rented wholly or partly for a fee for a period not longer than thirty consecutive days. (2) A municipality shall not adopt or enforce an ordinance or other regulation that expressly or effectively prohibits the use of a property as a short-term rental. (3) A municipality may adopt or enforce an ordinance or other regulation that specifically regulates property used as a short-term rental only if the municipality demonstrates that the primary purpose of the ordinance or other regulation is to protect the public's health and safety. An ordinance or other regulation authorized by this subsection includes: (a) Requirements addressing: (i) Fire and building codes; (ii) Health and sanitation; (iii) Traffic control; and (iv) Solid or hazardous waste and pollution control; and (b) Requirements regarding the designation of an emergency contact for the property. (4) A municipality may adopt or enforce an ordinance or other regulation that imposes a sales tax or an occupation tax on short-term rentals if the tax is otherwise permitted by applicable law. [...] (6) A municipality shall apply an ordinance or other regulation regulating land use to a short-term rental in the same manner as another similar property. An ordinance or other regulation described by this subsection includes: (a) Residential use and other zoning matters; (b) Noise and other nuisances; and (c) Property maintenance.