Nebraska and County Lodging Tax
There is a 1% Nebraska Lodging Tax that is in addition to County Lodging Tax.
View the current listing of county lodging tax rates
Information Guides
Starting a Business in Nebraska
Nebraska and Local Taxes on Lodging
Nebraska Tax Guide for Charge Card Purchases by Nebraska State Government and Its Employees
Charge Card Purchases by U.S. (Federal) Employees
Sales and Use Tax for River Outfitters and Rentals
Forms
Form 64, Nebraska and County Lodging Tax Return (tax periods 10/2022 and after)
Form 64, Special Worksheet to Calculate the Split-Rate Collection Fee for Annual Lodging Tax Filers
Form 64, Nebraska and County Lodging Tax Return (tax periods 09/2022 and earlier)
Form 20, Nebraska Tax Application
Form 22, Nebraska Change Request
Form 13, Nebraska Resales or Exempt Sale Certificate
Other Information
Nebraska Visitors Development Act, Neb.Rev.Stat. §§ 81-3701 through 81-3729
Information for Remote Sellers and Marketplace Facilitators
Lodging Tax Remitted to Counties and Settlement Amounts
How to Request a List of Lodging Tax Licensees
Per Neb. Rev. Stat. § 77-2711(10), the Tax Commissioner may provide the County Board a list of names and addresses of the “hotels” within a county that have imposed a county lodging tax. This list must be requested from the Department by the County Board of Commissioners in writing. The response will only contain the names and addresses of the current licensed “hotels” within that county. The information provided is for official governmental use only and cannot be sold or provided to any private entity. The written request should be sent to:
Karen Barrett
Policy Division
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509
