Food Truck 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. Certified Food Protection Manager (ANSI-accredited certification)

   Nebraska has adopted the FDA Food Code by reference as part of the Nebraska Pure Food Act, which requires food establishments to have a certified food protection manager. The certification itself is not issued or priced by the Nebraska Department of Agriculture — you earn it by passing an exam from an ANSI-CFP accredited program (for example ServSafe, Prometric, National Registry of Food Safety Professionals or 360training) and the provider sets the course and exam price. In Douglas County, the Douglas County Health Department separately enforces Omaha Municipal Code sections 11-264 through 11-273 covering Certified Food Protection Managers and food handler permits, so Omaha operators should check its requirements as well.

   Official government source

   Set by the private ANSI-accredited exam provider you choose, not by any Nebraska agency — the state charges no certification fee. Budget for the provider's course and proctored exam separately.·Exams are offered on demand by accredited providers; certificates are typically issued shortly after passing and are usually valid five years. NDA does not publish a processing time because it does not issue the certificate.

   Set by the private ANSI-accredited exam provider you choose, not by any Nebraska agency — the state charges no certification fee. Budget for the provider's course and proctored exam separately.

   Exams are offered on demand by accredited providers; certificates are typically issued shortly after passing and are usually valid five years. NDA does not publish a processing time because it does not issue the certificate.

1. Lincoln-Lancaster County Health Department — Mobile Food Unit Permit

   Food trucks operating in Lincoln must be permitted by the Lincoln-Lancaster County Health Department — Lancaster County is one of only three Nebraska counties (with Douglas and Hall) that permit food establishments locally rather than through the Department of Agriculture. The truck is inspected before the permit is issued, and the permit renews annually.

   Official government source

   $645 for a new food establishment permit, $440 renewal. If the mobile unit is operated as an additional facility of an already-permitted food establishment, the Mobile Food Unit line is $205 (new or renewal). Per the LLCHD fee schedule effective September 2025.·The truck must pass inspection before the permit is issued; contact LLCHD to schedule.

   $645 for a new food establishment permit, $440 renewal. If the mobile unit is operated as an additional facility of an already-permitted food establishment, the Mobile Food Unit line is $205 (new or renewal). Per the LLCHD fee schedule effective September 2025.

   The truck must pass inspection before the permit is issued; contact LLCHD to schedule.

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. Commissary Agreement (Lincoln-Lancaster County)

   Lincoln-Lancaster County — one of only three Nebraska jurisdictions that run their own food-establishment inspection program, alongside Douglas and Hall counties — requires a mobile food unit to operate from an approved commissary: a licensed commercial kitchen used for food preparation, storage, warewashing and waste disposal. A signed commissary agreement is submitted with the mobile unit permit application, and the commissary itself must hold its own food establishment permit from the Lincoln-Lancaster County Health Department. The commissary is a distinct licensed-facility category on the department's published food permit fee schedule.

   Official government source

   No government fee for the agreement itself. Renting space in a licensed commercial kitchen is a private-market cost set by the kitchen operator, not by any agency, and rates vary widely — it should not be presented as a permit fee. The commissary's own food establishment permit fee is set by the Lincoln-Lancaster County Health Department.·The signed commissary agreement must be in place and submitted with your mobile food unit permit application, before the pre-opening inspection.

   No government fee for the agreement itself. Renting space in a licensed commercial kitchen is a private-market cost set by the kitchen operator, not by any agency, and rates vary widely — it should not be presented as a permit fee. The commissary's own food establishment permit fee is set by the Lincoln-Lancaster County Health Department.

   The signed commissary agreement must be in place and submitted with your mobile food unit permit application, before the pre-opening inspection.

Official Sources

• Lincoln / Lancaster County Health Department
• Nebraska Department of Revenue — Sales Tax Permit

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