Nebraska and County Lodging Tax

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

RV Park Services Notice

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

Online Business Application

Form 22, Nebraska Change Request

Form 13, Nebraska Resales or Exempt Sale Certificate

Form 13CCE, Exemption Permit Application for Use of Credit or Debit Cards by Sales Tax Exempt Entities

Other Information

Nebraska Visitors Development Act, Neb.Rev.Stat. §§ 81-3701 through 81-3729

Lodging Tax Regulations

GIL 1-19-1, Short-term Rental Licensing, Filing, Tax Base, and Collection Responsibilities for Lodging and Sales Taxes   (08/22/2019)

Information for Remote Sellers and Marketplace Facilitators

Occupation Taxes

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