Local Taxes & Fees in Nebraska (2026)

4 rules on the books across Nebraska, 4 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Vacancy Tax

Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.

Bellevue

Some Restrictions

Bellevue has no ad valorem vacancy tax, but the City of Bellevue, Nebraska requires owners of vacant residential or…

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Business Tax Classification

How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.

Blue Hill

Some Restrictions

Blue Hill levies an occupation tax on certain businesses operating in the city, with the actual rates set by City…

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Lincoln

Some Restrictions

Lincoln levies a separate occupation tax on each business category it regulates: vending machines, telecommunications…

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Omaha

Some Restrictions

Omaha does not issue one flat business license: it taxes each trade, profession, or calling under its own occupation…

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