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    Omaha, NE

    When deciding whether to become an Airbnb host, it is important for you to understand the laws in your city. As a platform and marketplace we do not provide legal advice, but we want to give you some useful links that may help you better understand laws and regulations in Omaha. This list is not exhaustive, but it should give you a good start in understanding your local laws. If you have questions, contact the Planning Department, the City Finance Department, State Department of Revenue, or other city or state agencies directly, or consult a local lawyer or tax professional.

    • Zoning Laws. Omaha’s zoning ordinance affects a property owner’s use of his or her property. Consult Chapter 55 of the City of Omaha Municipal Code to understand the restrictions in your property’s zone.
    • Business Registration and Sales Tax. In Nebraska, businesses that are required to collect sales tax must also register with the Nebraska Department of Revenue, as required by Neb. Rev. Stat. § 77-2701, et seq. Nebraska’s 5.5% sales tax rule relating to accommodations provides, "the sales tax applies to any receipts from any room or rooms, lodgings or accommodations furnished by any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings or accommodations that are regularly furnished for consideration."
    • Omaha Sales Tax. The City of Omaha imposes a 1.5% sales tax on all transactions that are subject to state sales tax under Chapter 35 of the Omaha Municipal Code.
    • State Hotel Permit and Lodging Tax. The State of Nebraska requires all hotels to obtain a permit and charge a 1% lodging tax on all proceeds from rentals of accommodations. The County may also impose a lodging tax of up to 4%. An information guide is available here.
    • Douglas County Lodging Tax. Douglas County requires all hotels to charge a 4% lodging tax on all proceeds from rentals of accommodations. Read the county's information guide.
    • Other Rules. It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable.

    We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow regular people to rent out their own homes.

    Last updated: February 18, 2015

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