Barber Shop Permit Requirements in Lincoln, NE

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Nebraska Barber License (Board of Barber Examiners)

   Each barber must hold a Nebraska barber license issued by the Nebraska Board of Barber Examiners (1220 Lincoln Mall, Suite 100, Lincoln; 402-471-2051; [email protected]) — a separate agency from DHHS, which regulates cosmetology, esthetics and nail technology but not barbering. Licensure requires 1,800 hours of barber school training and passing the Board's examination. Applicants already licensed elsewhere may apply by reciprocity or by credentials under Neb. Rev. Stat. 71-239 instead of retesting.

   Official government source

   $300 student/examination fee, which includes the two-year licensing fee, plus a $10 license issuance fee. Renewal is $150 every two years; late renewal adds $60 and restoration is $65 per year. Reciprocity or credentials applications are $295 (also including the two-year license). A practical-only re-examination is $90.·The Board does not publish a processing time; the license runs on a two-year cycle. Payments can be made online through the Board's PayPort link.

   $300 student/examination fee, which includes the two-year licensing fee, plus a $10 license issuance fee. Renewal is $150 every two years; late renewal adds $60 and restoration is $65 per year. Reciprocity or credentials applications are $295 (also including the two-year license). A practical-only re-examination is $90.

   The Board does not publish a processing time; the license runs on a two-year cycle. Payments can be made online through the Board's PayPort link.

2. Nebraska Department of Revenue — Sales and Use Tax Permit

   Any business selling taxable goods or taxable services in Nebraska must hold a sales tax permit from the Nebraska Department of Revenue and collect tax at the combined state and local rate for the delivery location. Register online through the Department's business registration service or by filing paper Form 20; NebFile is the separate system used to file returns once you are registered, not the registration tool. Local city sales and use taxes are layered on top of the state rate and change by quarter, so use the Department's Sales Tax Rate Finder for the exact rate at each address rather than assuming a flat figure.

   Official government source

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.·Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.

   Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

1. Nebraska Barber Shop License (Board of Barber Examiners)

   Barber shops in Nebraska are licensed by the Nebraska Board of Barber Examiners (1220 Lincoln Mall, Suite 100, Lincoln; 402-471-2051; [email protected]), a separate agency from DHHS — DHHS licenses cosmetology salons, not barber shops, so a barber shop needs a barber shop license rather than a salon license. The shop must pass inspection before the license is issued, and the license runs on a two-year cycle. Moving the shop to a new location requires a new application at the full new-shop fee; selling the shop requires a transfer of ownership application.

   Official government source

   $250 New Shop Application, which includes the two-year licensing fee, plus a $10 license issuance fee. Renewal is $150 every two years; late renewal adds $60. A change of location application is $250 and a transfer of ownership application is $100.·The Board publishes no processing time; the shop must pass inspection before the license issues, and the license term runs two years.

   $250 New Shop Application, which includes the two-year licensing fee, plus a $10 license issuance fee. Renewal is $150 every two years; late renewal adds $60. A change of location application is $250 and a transfer of ownership application is $100.

   The Board publishes no processing time; the shop must pass inspection before the license issues, and the license term runs two years.

2. City of Lincoln Occupation Taxes (no general business license)

   Lincoln has no "Revenue Division" and issues no general city business license that must be renewed annually and displayed. The City Treasurer, within the Finance Department, administers occupation taxes on a closed list of business categories only: car rental (4%), hotel/motel (4%), restaurant and bar (2%), short-term rental (4%), telecommunications (4%), and two Enhanced Employment Area districts (Gateway-Shops at Lincoln 0.5%, SouthPointe Pavilions 1%). If your business is not in one of those categories, you owe no city occupation tax and need no city license. Regulated trades and professions are licensed by the state (for example DHHS for cosmetology, massage and body art; the Nebraska State Electrical Division for electricians) or need specific city permits such as building, electrical, plumbing and mechanical permits from Building & Safety. Confirm applicability with the City Treasurer.

   Official government source

   $0 for most businesses — there is no general license fee. Where an occupation tax applies it is a percentage of receipts, not a flat license fee: 4% for hotel/motel, car rental, short-term rental and telecommunications, and 2% for restaurants and bars.·Not applicable — there is no general business license application. Occupation taxes are filed and remitted on a recurring schedule set by the City Treasurer.

   $0 for most businesses — there is no general license fee. Where an occupation tax applies it is a percentage of receipts, not a flat license fee: 4% for hotel/motel, car rental, short-term rental and telecommunications, and 2% for restaurants and bars.

   Not applicable — there is no general business license application. Occupation taxes are filed and remitted on a recurring schedule set by the City Treasurer.

Official Sources

• Nebraska Board of Barber — Salon License
• City of Lincoln Revenue Division

Related Guides