Plumbing Contractor 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.

1. Lincoln Plumbing Licensing — local trade license (no state plumbing board)

   Nebraska has no statewide plumbing contractor license and no state plumbing board; plumbing licensing is done locally. In Lincoln, Building & Safety within Planning and Development Services administers the Plumbing Master and Journeyman examinations and licenses. Contractors must carry general liability insurance of at least $500,000 each occurrence naming the City of Lincoln as an additional insured, and the master's name must be listed on the certificate of insurance (for example "Master Plumber Joe Smith as additional insured"); a standard ACORD form is accepted, emailed to [email protected]. A bond is required only if you work in the city right-of-way — excavation, sign and street use contractors need a $5,000 license and permit bond. Separately, the Nebraska Contractor Registration Act requires contractors and subcontractors doing business in Nebraska to register annually with the Nebraska Department of Labor.

   Official government source

   Lincoln examination filing fees: Plumbing Master $208, Plumbing Journeyman $183, Gas Fitter Master $50, Gas Fitter Journeyman $50, Water Conditioning Contractor $30, Water Conditioning Installer $30. Nebraska Department of Labor contractor registration is $40 per year. Right-of-way work additionally requires a $5,000 bond or cashier's check.·The exam application and filing fee must be submitted by 4 p.m. Central at least two weeks before the exam date, or 45 days ahead if you are requesting a testing accommodation. Building & Safety notifies you of results once they are processed.

   Lincoln examination filing fees: Plumbing Master $208, Plumbing Journeyman $183, Gas Fitter Master $50, Gas Fitter Journeyman $50, Water Conditioning Contractor $30, Water Conditioning Installer $30. Nebraska Department of Labor contractor registration is $40 per year. Right-of-way work additionally requires a $5,000 bond or cashier's check.

   The exam application and filing fee must be submitted by 4 p.m. Central at least two weeks before the exam date, or 45 days ahead if you are requesting a testing accommodation. Building & Safety notifies you of results once they are processed.

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 Plumbing Permit (per project)

   A plumbing permit must be pulled from Lincoln/Lancaster County Building & Safety for each job, with inspections required on completion. Permits are filed through the Citizen Access portal at permits.lincoln.ne.gov; inspection scheduling is 402-441-5999. Plumbing contractors must also meet Lincoln's contractor bond, insurance, and registration requirements.

   Official government source

   Fees are itemized per fixture or item, not a flat per-project charge: water heater (electric or gas) $8, new residential sump pump piping $8, repair work outside the building $10, change of location for water or building sewer $10, mobile home sanitary sewer riser $15, 4-inch sanitary sewer $25 per 100 ft, larger sanitary sewer and storm sewer $50 per 100 ft, manholes $75. Reinspection $35, after-hours inspection $64, investigation fee $100. Fees change with each code cycle.·Pull the permit before the job and schedule the completion inspection through Building & Safety (402-441-5999).

   Fees are itemized per fixture or item, not a flat per-project charge: water heater (electric or gas) $8, new residential sump pump piping $8, repair work outside the building $10, change of location for water or building sewer $10, mobile home sanitary sewer riser $15, 4-inch sanitary sewer $25 per 100 ft, larger sanitary sewer and storm sewer $50 per 100 ft, manholes $75. Reinspection $35, after-hours inspection $64, investigation fee $100. Fees change with each code cycle.

   Pull the permit before the job and schedule the completion inspection through Building & Safety (402-441-5999).

Official Sources

• Nebraska Plumbing Board — Plumbing Contractor License
• City of Lincoln Revenue Division

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