Hotels & Lodging in Nebraska (2026)
2 rules on the books across Nebraska, 2 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Lincoln
Some RestrictionsLincoln charges a 4% occupation tax on every occupied hotel room per night, collected by the operator and remitted…
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Some RestrictionsOmaha charges a 5.5% occupation tax on every occupied hotel room per night, layered on top of Nebraska and Douglas…
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