Daycare / Child Care Center 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 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.

2. Nebraska Background Check Requirement (Child Care)

   All staff, volunteers, and household members of family child care homes in Nebraska child care facilities must clear a criminal background and fingerprint check (National Criminal History Record Information check) through the Nebraska State Patrol and the FBI, plus child abuse/neglect and sex offender registry checks. DHHS announced in May 2024 that it is covering fingerprinting costs for child care providers, staff, and volunteers through 2029.

   Official government source

   $0 during the DHHS coverage period — DHHS is covering fingerprinting costs for child care providers, staff, and volunteers through 2029; confirm current status with DHHS.·Checks must clear before an individual has unsupervised access to children; DHHS does not publish a standard turnaround time.

   $0 during the DHHS coverage period — DHHS is covering fingerprinting costs for child care providers, staff, and volunteers through 2029; confirm current status with DHHS.

   Checks must clear before an individual has unsupervised access to children; DHHS does not publish a standard turnaround time.

1. Nebraska Health and Human Services — Child Care Facility License

   Child care centers in Nebraska must be licensed by the DHHS Division of Public Health (Child Care Licensing). Requires background checks, health and safety inspections, and staff ratio compliance.

   Official government source

   $25 (capacity under 30) or $50 (capacity 30 or more), per year·6–12 weeks

   $25 (capacity under 30) or $50 (capacity 30 or more), per year

   6–12 weeks

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.

3. Lincoln/Lancaster County Building and Fire Safety Inspection

   Child care centers in Lincoln must pass building and fire safety inspections covering exits, fire suppression, accessibility, and child-proofing, conducted by the joint City of Lincoln/Lancaster County Building & Safety Department (which includes the Bureau of Fire Prevention) as part of the building permit and occupancy approval process. Permits and inspection requests are filed through the Citizen Access portal at permits.lincoln.ne.gov.

   Official government source

   No standalone inspection fee is published; inspections are covered within the underlying building permit fee. Confirm current fees with Lincoln/Lancaster County Building & Safety (402-441-7521).·Depends on the scope of work permitted; schedule inspections through Building & Safety (inspection scheduling 402-441-5999)

   No standalone inspection fee is published; inspections are covered within the underlying building permit fee. Confirm current fees with Lincoln/Lancaster County Building & Safety (402-441-7521).

   Depends on the scope of work permitted; schedule inspections through Building & Safety (inspection scheduling 402-441-5999)

Official Sources

• Nebraska Health and Human Services — Child Care Facility License
• City of Lincoln Revenue Division

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