Short-Term Rental Laws in Lincoln, Nebraska

Lincoln, NE (state capital, University of Nebraska, Husker football) adopted a registration ordinance in 2023. No unit cap, no primary-residence requirement, no zoning-class ban. STR permitted by right across residential and commercial zones. The Haymarket, downtown, East Campus / UNL area, and Near South historic district hold most inventory. Football game weekends (8 home games per season) drive ~80% of annual STR demand in concentrated bursts. Confirm subdivision covenants — some Country Club, Sheridan, and Highlands HOAs restrict STRs.

STR allowed across R-1, R-2, R-3, R-4, R-5 single- and multi-family residential, plus all B (business) and O (office) zones. Downtown and University Place historic overlays add aesthetic standards but do not restrict STR use. Some condominium associations have rental-program covenants — confirm separately.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Lincoln Planning Department + Building & Safety Department administer the registration program. Annual renewal. Application requires proof of liability insurance, designated 24/7 local contact, life-safety self-certification. Operating without registration: administrative fines + cease-rental order. Lancaster County Treasurer separately enforces lodging-tax remittance.

Combined short-term lodging tax in Lincoln is approximately 13.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Nebraska State sales tax 5.5% + Lincoln city sales tax 1.75% + Lancaster County lodging tax 4% + Nebraska state lodging tax 1% — combined ~13% on transient lodging (Lincoln has no separate hotel occupational tax)

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.