Hotels & Lodging in Nebraska (2026)
3 rules on the books across Nebraska, 3 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.
Bellevue
Some RestrictionsBellevue taxes every hotel operator 5.5 percent of the basic room rental rate per occupied night under § 11-121, with…
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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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