Massage Therapy 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 Massage Therapy License (DHHS)

   Massage therapists in Nebraska must be licensed by the DHHS Division of Public Health, Licensure Unit under the Massage Therapy Practice Act, and must practice in a Nebraska-licensed massage therapy establishment. Requirements are at least 1,000 hours of massage therapy education distributed over a term of not less than nine months, passing the MBLEx administered by the Federation of State Massage Therapy Boards, and passing Nebraska's free open-book jurisprudence examination (50 multiple-choice questions on massage therapy and massage therapy establishments). Reflexology is included in the practice of massage therapy and requires the same license. A temporary license is available to someone who meets every requirement except the MBLEx, working under a licensed supervisor. Licenses expire November 1 of odd-numbered years and require 16 continuing education hours to renew.

   Official government source

   $110 for the two-year license cycle, prorated down to $27.50 depending on the month and year the license is issued. Temporary license: $25. The MBLEx fee is paid separately to FSMTB; the Nebraska jurisprudence exam is free. Fee waivers are available for young workers under 26, low-income applicants and military families.·DHHS does not publish a processing time. Licenses expire November 1 of odd-numbered years regardless of when issued, which is why the fee is prorated.

   $110 for the two-year license cycle, prorated down to $27.50 depending on the month and year the license is issued. Temporary license: $25. The MBLEx fee is paid separately to FSMTB; the Nebraska jurisprudence exam is free. Fee waivers are available for young workers under 26, low-income applicants and military families.

   DHHS does not publish a processing time. Licenses expire November 1 of odd-numbered years regardless of when issued, which is why the fee is prorated.

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. 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. Lincoln Zoning / Certificate of Occupancy

   A commercial space used as a massage therapy practice in Lincoln must be approved for that use by the joint City of Lincoln/Lancaster County Building & Safety Department, which handles zoning verification and occupancy approval (filed as a Certificate of Compliance application) through the Citizen Access portal at permits.lincoln.ne.gov. This is not a Finance Department or 'Revenue Division' function — no such division exists in Lincoln's Finance Department.

   Official government source

   No standalone certificate-of-occupancy fee is published; occupancy review is handled within the building permit process. Confirm current fees with Lincoln/Lancaster County Building & Safety (402-441-7521).·Depends on whether a change-of-use or build-out permit and inspections are required; confirm with Building & Safety

   No standalone certificate-of-occupancy fee is published; occupancy review is handled within the building permit process. Confirm current fees with Lincoln/Lancaster County Building & Safety (402-441-7521).

   Depends on whether a change-of-use or build-out permit and inspections are required; confirm with Building & Safety

Official Sources

• Nebraska Massage Therapy Practice Act — License
• City of Lincoln Revenue Division

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