Obtain Necessary Licenses and Permits

Do I need a business license?

While there is no business license requirement with the City of Omaha, other regulations apply and must be met prior to operating a business in the City. These regulations vary depending on the type of business, but most businesses must register with the State of Nebraska and the Internal Revenue Service (IRS), and comply with local regulations.  Local regulations (Municipal Code, Chapter 19 - Occupation Tax) are in place to ensure that businesses operate in a manner that is safe, legal, and fair to all parties involved. They also ensure compliance with local, state, and federal agencies. The following list includes licensing requirements in the City of Omaha.

The Restaurant Occupation Tax is a tax imposed on every person conducting business as a restaurant or drinking place within the City. The tax is 2.5% of all gross receipts for each calendar month derived from the sale of food or beverages (Sec. 19-802). Contact the Revenue Department for online filing or consult this guide and Q&A documents. 

The City Clerk processes Liquor Licensing, required for all businesses selling and/or serving alcoholic products. Contact their office to determine if this license requirement applies and follow the application instructions below:

• All applicants are required to complete a Statement of Business Activity Form. Please return completed forms to cityclerk@cityofomaha.org.
• Download licensing forms or contact the Nebraska Liquor Control Commission (NLCC) Licensing Division at (402) 471-2571.
• Once the application is complete, return it with the proper fees and documents to the NLCC. The NLCC will then forward your application to the City of Omaha City Clerk’s Office.
• The City Clerk’s Office will contact you to schedule a City Council hearing (the City Council meets Tuesdays at 2:00 P.M.) and, if required, will request a 500-foot property search; the Permits and Inspections Division of the Planning Department will post a notice on the premise to be licensed.
• You are required to have your location inspected by the Agricultural/Health Department, Fire Marshall, and the State Patrol before your license can be issued. These departments will forward their reports to the NLCC.
• The NLCC will forward your liquor license to the City Clerk’s Office. You will be notified when your license has arrived. You will need to pay a fee in the City Cashier’s Office before you can pick up the license from the Clerk’s Office.
• Special Designated Liquor (SDL) License is a permit issued under the Nebraska Liquor Control Act that allows the holder (liquor license holder or nonprofit entity) to sell, store, and/or serve alcoholic beverages on a specific day and time and in a specific location (typically outside of a permanent liquor premises).
• The Clerk’s office will request additional information such as but not limited to: listed officers, their home address and attorney’s information.
• The application packet, with complete directions, can be found on the City Clerk’s website.
• The City Clerk is the agent of the City Council to determine the approval or denial of a special designated license or promotional farmers market special designated license (Sec. 15-60).

An Arborist License is a permit that allows individuals or businesses to legally engage in the business of arboriculture, which is defined as the performance of any acts for which an arborist's license is required (Municipal Code Chapter 37, Article II).

• Apply for an Arborist License with kaylynn.collins@cityofomaha.org.
• Pay the initial license fee of $150.00 for a first-class arborist or $75.00 for a second or third-class arborist.
• Pay the examination fee of $20.00 and successfully complete the exam.
• The Arborist License expires on December 31, three years from its date of issuance and needs to be renewed every three years with the payment of the renewal fee.

Note: If the applicant fails the examination, they must wait at least one month before reapplying and pay the same fee for the reapplication as for the original examination.

Visit this webpage and apply online using OmahaPermits.com and familiarize yourself with Contractor Information.

A tobacco dealer's license is a permit required by the municipal code for any person or firm wishing to sell, offer for sale, or display for sale tobacco products at a specific place of business. This includes vending machines and temporary sales locations. Contact the City of Omaha Revenue Department for filing, and consult the Tobacco Dealer Occupation Tax Q&A to ensure compliance with the 3% tax rate.

The Hotel Occupation Tax is a tax imposed on individuals engaged in the business of operating a hotel in the city. It is calculated as five and one-half percent of the total consideration charged for occupancy of any space furnished by the hotel, charged per occupied room per night. The tax can be collected by the hotel operator from the occupant of each room and is collectible at the time the lodging is furnished. Hotel operators are required to maintain records of room occupancy and occupation tax details for a period of three years. The revenue from this tax is used to fund city projects and promotional efforts [ARTICLE XV).

Contact the City of Omaha Revenue Department for filing.

• If your business involves buying, selling, renting, pawning, pledging or trading any firearms, pay a permit fee of $48.00 per year.
• If your business involves laying sewers, pay a license fee of $25.00 per year.
• If your business involves operating a taxicab, pay a business permit fee of $5.00 for each taxicab you are authorized to operate and an occupation tax of $20.00 per year for each vehicle.
• If your business involves installing water conditioning appliances, pay a license fee of $90.00 for the original contractor's license and its annual renewal, and $15.00 for the original installer's license and its annual renewal.
• If your business involves running a circus, rodeo, or similar show, pay an occupation tax based on seating capacity, which varies from $10.00 to $600.00.
• If your business applies or sells any herbicide, pesticide, fertilizer, or other integrated pest management control systems, you must consult with the Nebraska Department of Agriculture prior to operating your business.
• If your business provides abatement services for lead-based paint, asbestos, and/or soil mitigation, you may participate in Midwest Training Institute prior to operating.
• Many contractors (with employees) must comply with the Nebraska Employee Classification Act by filing the Affidavit for Employee Classification and/or Register with the Department of Labor.
• Ensure that you comply with all other relevant regulations, such as keeping and preserving suitable records for tax purposes, making reasonable accommodations for disabled employees, and not levying and collecting tax from any person engaged in business within the city if it's not within the city's taxing power.