Tutoring 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.

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 Trade Name Registration (Secretary of State)

   If you operate under a name other than your own legal name or your registered entity's name, register the trade name with the Nebraska Secretary of State. Nebraska accepts trade name filings only at the state level — the Lancaster County Clerk has no trade-name filing function, so there is no county "DBA" to file. After the Secretary of State approves the registration, Nebraska law requires you to publish notice of it once in a newspaper of general circulation in the county where the business is located and file the affidavit/proof of publication with the Secretary of State; the Secretary of State charges no fee for filing that proof. Banks commonly ask for the registration certificate before opening an account in the business name.

   Official government source

   $100 filed online / $110 filed in office. Amendment $30; renewal $110. Proof of publication is filed free, but the newspaper charges its own publication fee.·Online filings are processed quickly; the separate newspaper publication and proof-of-publication filing must follow. Questions: Business Services, 402-471-4079.

   $100 filed online / $110 filed in office. Amendment $30; renewal $110. Proof of publication is filed free, but the newspaper charges its own publication fee.

   Online filings are processed quickly; the separate newspaper publication and proof-of-publication filing must follow. Questions: Business Services, 402-471-4079.

Official Sources

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

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