Overview: Are Short-Term Rentals Allowed in Omaha?

Yes, short-term rentals are explicitly allowed in Omaha, Nebraska. Nebraska State Legislature 18-1758 specifically prohibits municipalities from banning short-term rentals outright. Omaha operates under this state framework while maintaining its own local regulations for health, safety, and business compliance. Property owners can legally operate short-term rentals in the city, provided they follow applicable state and local requirements.

How to Start a Short-Term Rental Business in Omaha

Starting a short-term rental business in Omaha involves navigating both state and local requirements:

State-Level Requirements:

1. Business Registration: Register with the Nebraska Department of Revenue if you need to collect sales tax independently
2. State Hotel Permit: Obtain a state hotel permit for lodging operations
3. Tax Registration: Set up accounts for sales tax and lodging tax collection

Local Requirements:

1. Zoning Compliance: Ensure your property complies with Omaha's Chapter 55 zoning laws
2. Business License: Register your business locally if required
3. Property Standards: Meet fire, health, and sanitation requirements
4. Emergency Contact: Designate an emergency contact for the property

Recommended Steps:

1. Verify zoning compliance for your specific property location
2. Obtain necessary permits and licenses at both state and local levels
3. Register for tax collection with appropriate authorities
4. Ensure property meets all safety and health standards
5. Set up systems for tax collection and remittance
6. Consider consulting with legal or tax professionals for complex situations

Required Documents, Permits, Licenses, and Guidelines

State Requirements:

• State Hotel Permit: Required for all short-term rental operations
• Sales Tax Registration: Through Nebraska Department of Revenue
• Business Registration: If operating as formal business entity

Local Requirements:

• Business License: May be required depending on operation scale
• Zoning Compliance Documentation: Verify permitted use in your district
• Emergency Contact Information: Must be designated and available

Documentation Needed:

• Property ownership documentation
• Proof of compliance with fire and building codes
• Health and sanitation certifications
• Emergency contact information
• Tax registration certificates

Specific Regulations for Short-Term Rentals

State-Level Regulations (Nebraska Statute 18-1758):

Permitted Municipal Regulations:

• Fire and building code requirements
• Health and sanitation standards
• Traffic control measures
• Solid or hazardous waste and pollution control
• Emergency contact designation requirements

Equal Treatment Provision: Municipalities must apply land use ordinances to short-term rentals the same way they apply to similar residential properties, covering:

• Residential use and zoning matters
• Noise and nuisance regulations
• Property maintenance standards

Prohibited Municipal Actions:

• Cannot ban short-term rentals outright
• Cannot impose discriminatory regulations targeting only short-term rentals

Local Omaha Regulations:

Zoning Requirements:

• Must comply with Chapter 55 of Omaha's municipal code
• Location restrictions based on zoning district
• Operational limitations within residential areas

Business Operations:

• Must register business with local authorities if required
• Compliance with fire safety codes
• Adherence to health and sanitation standards
• Proper waste management procedures

Tax Obligations:

State Taxes:

• 5.5% Nebraska state sales tax on accommodations
• 1% state lodging tax (with state hotel permit)

Local Taxes:

• 1.5% additional Omaha city sales tax
• Douglas County 4% lodging tax on short-term rental proceeds

Collection Responsibility: Hosts must collect and remit these taxes unless the booking platform (like Airbnb) handles collection automatically.

Contact Information for Local Authorities

Primary STR Authority - Nebraska Department of Revenue:

• Phone: (402) 471-5729
• Website: revenue.nebraska.gov
• Address: 301 Centennial Mall South, Lincoln, NE 68509

Omaha Planning Department:

• Phone: (402) 444-5150
• Address: 1819 Farnam Street, Suite 1100, Omaha, NE 68183-1100
• Website: planning.cityofomaha.org

Building and Safety Department (Permits):

• Contact through: Omaha Planning Department main number
• Function: Handles licensing applications and safety compliance

Finance Department (Tax Collection):

• Contact through: City of Omaha main offices
• Function: Manages Hotel Occupation Tax collection and remittance

Additional Resources:

• City of Omaha: cityofomaha.org
• Douglas County: douglascounty-ne.gov

Source Links

• Nebraska State Legislature 18-1758 - Primary state law governing short-term rentals
• Omaha Municipal Code Chapter 55 - Zoning regulations affecting STRs
• Steadily Nebraska STR Guide - Comprehensive overview of state regulations
• Omaha Planning Department - Local authority information

This guide provides comprehensive information for STR investors looking to operate legally in Omaha. The regulatory environment is generally favorable due to state protections, but careful attention to tax obligations and local compliance requirements is essential for successful operations. Regular consultation with city planning offices and tax professionals is recommended to stay current with any regulatory changes.