Landscaping Business 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 Commercial Pesticide Applicator License

   Anyone who applies pesticides or herbicides for hire in Nebraska must be certified and licensed as a commercial pesticide applicator by the Nebraska Department of Agriculture. Certification requires passing a general standards exam plus at least one specific category exam, with a minimum score of 70% on each. There are 14 categories and four sub-categories; landscape and lawn care work generally falls under the ornamental and turf categories, while structural pest control (for example mice or roaches in a building) is Category 08, Structural and Health Related Pest Control. Nebraska licenses individual applicators, not pest control or landscaping companies — the only firm-level pesticide licenses NDA issues are the Pesticide Dealer license, for distributing restricted-use pesticides, and the Aerial Pesticide Business license.

   Official government source

   $90 license fee once you are certified, covering a three-year license term — not an annual fee and not a range. Examination fees are charged separately by the testing vendor.·You must pass the general standards exam and at least one category exam (70% to pass) before the license is issued; NDA publishes its testing dates on the certification page and does not publish a guaranteed processing time.

   $90 license fee once you are certified, covering a three-year license term — not an annual fee and not a range. Examination fees are charged separately by the testing vendor.

   You must pass the general standards exam and at least one category exam (70% to pass) before the license is issued; NDA publishes its testing dates on the certification page and does not publish a guaranteed processing time.

1. 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.

2. Nebraska Contractor Registration (Nebraska Department of Labor)

   Under the Nebraska Contractor Registration Act, any person or business that performs or arranges work on real property other than their own — including landscaping and irrigation contractors, and including subcontractors — must register annually with the Nebraska Department of Labor. Registration is with the state, not with the county or the city. Contractors with one or more employees must also submit a current workers' compensation certificate of insurance (ACORD 25) listing the Department of Labor as certificate holder. Register or renew online at dol.nebraska.gov/conreg.

   Official government source

   $40 per year (Nebraska contractor registration fee, effective August 1, 2026)·Register before beginning work; the Department of Labor does not publish a processing time — questions go to 402-471-2239

   $40 per year (Nebraska contractor registration fee, effective August 1, 2026)

   Register before beginning work; the Department of Labor does not publish a processing time — questions go to 402-471-2239

Official Sources

• City of Lincoln Revenue Division
• Nebraska Department of Revenue — Sales Tax Permit

Related Guides