Daycare / Child Care Center Permit Requirements in Lincoln, NE

Complete permit and license guide for starting a daycare / child care center in Lincoln, Lancaster County, Nebraska.

Updated 2026-03-15 6 stops $500–$2,000 est. 8–16 weeks to obtain all licenses and pass inspections
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Not legal advice. Requirements may change — always verify with your local government authority before applying. This guide was compiled from public and official sources (last updated ) and has not yet been independently source-verified — confirm each requirement before acting on it.

Federal — start here

1 stop

  1. EIN (Employer Identification Number)

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

    Official government source

    FreeImmediate (online application)

State of Nebraska

2 stops

  1. Nebraska Department of Revenue — Sales Tax Permit

    Required for all businesses selling taxable goods or services in Nebraska. Nebraska charges a 5.5% state sales tax; local jurisdictions may impose additional taxes of up to 2%. Register with the Nebraska Department of Revenue online.

    Official government source

    FreeImmediate (online via NebFile)

  2. Nebraska Background Check Requirement

    All staff, volunteers, and household members (for family daycares) in Nebraska child care facilities must undergo criminal background checks through the state and FBI.

    Official government source

    $25–$75 per person1–4 weeks

City of Lincoln / Lancaster County

3 stops

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

    Child care centers in Nebraska must be licensed by the NHHS Division of Children and Family Services. Requires background checks, health and safety inspections, and staff ratio compliance.

    Official government source

    $50–$1506–12 weeks

  2. City of Lincoln Revenue Division — Business License

    Lincoln requires a Business License for certain regulated businesses. Contact the Revenue Division or City Clerk for requirements specific to your business type. This license must be renewed annually and displayed at your place of business.

    $50–$500/year depending on business type and gross revenues1–3 weeks

  3. Lancaster County / Lincoln Building and Fire Safety Inspection

    Child care centers must pass building inspections for safety, ADA accessibility, fire suppression, and appropriate child-proofing standards.

    Official government source

    $100–$3002–6 weeks

Terminus

Open for business — est. $500–$2,000 · 8–16 weeks to obtain all licenses and pass inspections

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Official Sources

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