Lincoln, NE Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Telecommunications tax
- 4% of gross receipts
- Theater tax
- $100–$500 by capacity
- Vending machine tax
- $0.50–$4 per machine/year
- Car rental tax
- 4% of rental charges
- Collected by
- City Treasurer
Summary
Lincoln levies a separate occupation tax on each business category it regulates: vending machines, telecommunications, theaters, and car rentals each pay under their own rate schedule, not one flat business tax.
An occupation tax is hereby levied on the occupations, trades, or agencies within the city described in this chapter, and it shall be unlawful for any person to exercise, carry on or engage in any of such occupations, trades, or agencies in the city without paying the occupation tax.
Full Breakdown
Chapter 3.24 of the Lincoln Municipal Code levies an occupation tax on the specific occupations, trades, and agencies the chapter describes, and each category gets its own schedule set by ordinance. Telecommunications providers pay 4% of gross receipts from service to city customers (§ 3.24.080). Theaters pay $100 to $500 per location based on seating or parking capacity (§ 3.24.180). Vending machine operators pay $0.50 to $4 annually per machine based on unit price (§ 3.24.020). Car rental businesses pay a separate 4% occupation tax on rental charges under Chapter 3.26. The City Treasurer collects and records payment; the City Attorney may sue to recover unpaid tax.
Violations & Fines
Failing to pay the occupation tax is a misdemeanor punishable by a fine up to $100, and each day the violation continues is a separate offense (§ 3.24.190).
Frequently Asked Questions
Does Lincoln tax every business the same way?
What is Lincoln's telecommunication occupation tax rate?
Sources & Official References
Other rules in Lincoln
Compare Lincoln to another location·View the Nebraska local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.