Tattoo Parlor 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. Bloodborne Pathogen and First Aid Training (per body artist)

   To be licensed as a tattoo artist, body piercer, brander or permanent color technician in Nebraska, DHHS requires at least four hours of training completed within the three years immediately before application. That must include at least two hours of bloodborne pathogens (disease) training covering sanitation, infection control and sterilization, with a required examination testing sanitation, safety and emergency procedures, infection control including cross contamination and barrier control, and sterilization including autoclave use — plus a basic first aid class. You must attach proof of completion of both. The same two-hour bloodborne pathogens requirement (within the prior 24 months) applies to reinstatement, and all body art licenses for persons and facilities expire March 31 of odd-numbered years, so the training cycle is biennial rather than annual.

   Official government source

   Training is delivered by private providers, who set their own prices; DHHS charges no fee for the training itself and publishes no price. The DHHS body artist license fee is separate at $95 (prorated to $25 late in the licensing cycle).·At least four hours of training total, including a minimum of two hours on bloodborne pathogens with an exam, completed within the three years before you apply — not a half-day one-off.

   Training is delivered by private providers, who set their own prices; DHHS charges no fee for the training itself and publishes no price. The DHHS body artist license fee is separate at $95 (prorated to $25 late in the licensing cycle).

   At least four hours of training total, including a minimum of two hours on bloodborne pathogens with an exam, completed within the three years before you apply — not a half-day one-off.

1. Nebraska DHHS — Body Art Facility License

   Tattoo and body art establishments in Nebraska must be licensed as a body art facility by the DHHS Licensure Unit under the Cosmetology, Electrology, Esthetics, Nail Technology, and Body Art Practice Act (172 NAC 44). The application requires a floor plan identifying restrooms, sinks, and any connecting building or living space, plus a completed self-inspection. If you operate in Lancaster County you must ALSO be licensed by the Lancaster County Health Department (402-447-6280). An expired license cannot be reinstated — a completely new application is required before resuming operations. Operating before the license is issued carries an administrative penalty of $10 per day, up to $1,000.

   Official government source

   $150 body art facility license fee, reduced to $37.50 when issued in the low quarter of the cycle (October–December of even years or January–March of odd years). Name change $10. Licenses expire March 31 of odd-numbered years.·Submit the application, floor plan, and self-inspection and wait for DHHS approval before operating; a separate Lancaster County license is required in Lincoln.

   $150 body art facility license fee, reduced to $37.50 when issued in the low quarter of the cycle (October–December of even years or January–March of odd years). Name change $10. Licenses expire March 31 of odd-numbered years.

   Submit the application, floor plan, and self-inspection and wait for DHHS approval before operating; a separate Lancaster County license is required in Lincoln.

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.

Official Sources

• Nebraska Department of Health and Human Services — Tattoo Body Art License
• City of Lincoln Revenue Division

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