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Occupation Taxes

If you have any questions, please call the Lincoln City Treasurer, Monday thru Friday from 8:00 am to 4:30 pm at (402) 441-7457 or use our email: OccTax@lincoln.ne.gov

Online Occupation Tax Payments

Annual Occupation Tax Report-LB445

Car Rental Occupation Tax

The Car Rental Occupation tax is a 4% tax on the actual rental rate charged, which is levied on each person operating a car rental business within the City of Lincoln. Any Charges identified in the vehicle rental contract are subject to the occupation tax. Filing and payment of the tax are due on or before the 25^th day of the month for the preceding calendar month. The tax provides the resources to finance the activities of the West Haymarket JPA.

Hotel/Motel Occupation Tax

The Hotel/Motel Occupation tax is a 4% tax on all gross receipts, which is levied on each person operating a hotel/motel business within the City of Lincoln. The tax applies to all monetary charges to the guest for the actual rental of the room and any and all charges that are subject to the lodging tax under the Nebraska Visitors Developments Act, Neb. Rev. Stat. 81-1245 et seq. pertaining to stays for 30 continuous days or less. Filing and payment of the tax are due on or before the 25^th day of the month for the preceding calendar month. The tax provides the resources to finance the activities of the West Haymarket JPA.

Restaurant/Bar Occupation Tax

The Restaurant/Bar Occupation tax is a 2% tax on gross receipts, which is levied upon each person operating a drinking place or restaurant business or providing services within the City of Lincoln. Items taxed include all edible refreshment or nourishment, whether solid, semisolid, liquid, or otherwise. Gratuities or tips are also subject to the tax when charged by the seller as a mandatory item on the invoice or receipt. Filing and payment of the tax are due on or before the 25^th day of the month for the preceding calendar month or quarter. The tax provides the resources to finance the activities of the West Haymarket JPA.

Short Term Rental Occupation Tax

The Short Term Rental Occupation Tax is a 4% tax on all gross receipts, which is levied on each person renting out all or any portion of a residential dwelling for a length of stay per visit of 30 continuous days or less. Short term rentals do not include rental of a unit for meetings, luncheons, banquets, parties, weddings, fund raisers, or other similar gatherings. The tax applies to the total monetary charge to the public or guest for the actual rental rate charged for the room and any and all charges that are subject to the lodging tax under the Nebraska Visitors Development Act, Neb. Rev. Stat. 81-1245. Filing and payment of the tax are due on or before the 25^th day of the month for the preceding calendar month and shall be made using the Host Compliance application. The tax provides the resources to finance the activities of the West Haymarket JPA.

SouthPointe Pavilions Enhanced Employment Area Occupation Tax

The SouthPointe Pavilions EEA Occupation Tax is a 1% tax on all gross receipts, which is levied on each person operating a business within the SouthPointe Pavilions Enhanced Employment Area. The tax applies to the total gross receipts resulting from the sale, lease, or rental of any products or services, with some exceptions as outlined in #3 of the FAQs. The revenue generated will be used to pay for construction and maintenance of a public parking garage located at SouthPointe Pavilions. Filing and payment of the tax are due on or before the 25^th day of the month for the preceding calendar month.

Telecommunications Occupation Tax

The Telecommunications Occupation Tax is a 6% tax on gross receipts, which is levied on each person, firm, partnership, corporation, or association engaged in the business of offering or selling telecommunications equipment or telecommunication services to the public in the City of Lincoln. Sales taxed include phone cards, calling cards, rechargeable cards, telephone tokens, and telecommunication services. Filing and payment of the tax are due on or before the last day of the month for the preceding calendar month.