Omaha, NE Local Taxes & Fees: Business Tax Classification (2026)

Chapter 19 of the Omaha Municipal Code imposes a separate occupation tax on each named calling, trade, profession, or occupation operated in the city, rather than a single uniform business tax. Article II lists dozens of specific classifications, automobile rental companies, automotive salvage dealers, bakeries and food manufacturers, billposters and handbill distributors, bus stop bench advertisers, circuses and rodeos, and many more, each with its own rate schedule, often tied to volume, seating capacity, or gross revenue. Article I sets the general rules that apply across every classification: the tax runs for the shortest period named in the specific section, is due on the schedule fixed by ordinance (annual periods run January 1 to January 1, semiannual periods end June 30 and December 31, and monthly periods follow the calendar month), and operating without paying the applicable classification's tax once due is unlawful.