Obtain Licenses and Permits
Obtain Licenses and Permits
While there is no general business license requirement with the City of Omaha, other regulations apply and must be met prior to operating a business in the city. These regulations vary depending on the type of business, and most businesses must register with the State of Nebraska, the Internal Revenue Service (IRS), and comply with local regulations.
Local regulations, as outlined in the Municipal Code, Chapter 19 regarding occupation taxes, are in place to ensure that businesses operate in a manner that is safe, legal, and fair to all parties involved. These regulations also ensure compliance with local, state, and federal agencies, providing a structured and regulated environment for businesses.
Before starting business operations, it is essential to complete all necessary registrations and obtain any required licenses. This includes registering with the State of Nebraska, securing appropriate federal identification numbers from the IRS, and adhering to local regulations specified in the municipal code. Ensuring compliance with these requirements helps maintain legality and protects the business, its customers, and the community.
Restaurant Occupation Tax
The Business Occupation Tax applies to businesses operating within the City of Omaha. The tax is calculated based on the specific gross receipts generated each calendar month and is determined by the type of business. This ensures that businesses contribute fairly to the city's revenue system, with the rate and conditions clearly outlined in the local regulations (refer to the Municipal Code, Chapter 19 regarding occupation taxes).
The tax is essential to help fund city services and maintain fair competition among businesses. By adhering to this tax, businesses contribute to the city's overall infrastructure and public services, promoting a balanced and legally compliant business environment.
Businesses must file returns and remit payments monthly, based on their gross receipts. Online filing is available through the Revenue Department’s portal. For further assistance, businesses can consult the official filing guide and the accompanying Q&A documents.
Liquor License
The City Clerk’s office is responsible for processing liquor licenses, which are required for all businesses that sell or serve alcoholic products in Omaha. To determine if this requirement applies to your business, contact the City Clerk’s office and follow the application instructions provided.
Businesses applying for a liquor license must complete a Statement of Business Activity Form and submit it via email to cityclerk@cityofomaha.org. Applicants can download licensing forms or contact the Nebraska Liquor Control Commission (NLCC) Licensing Division directly at (402) 471-2571 for assistance. Once the application is completed, it must be submitted along with the appropriate fees and documents to the NLCC. The NLCC will then forward the application to the City of Omaha City Clerk’s office for further processing.
The City Clerk’s office will contact the applicant to schedule a City Council hearing. The City Council meets on Tuesdays at 2:00 P.M. If required, the office will also request a 500-foot property search. The Permits and Inspections Division of the Planning Department will post a notice on the premises that is to be licensed.
Before the license can be issued, applicants must have their location inspected by the Agricultural/Health Department, Fire Marshal, and the State Patrol. These departments will forward their inspection reports directly to the NLCC. Once approved, the NLCC will send the liquor license to the City Clerk’s office. The applicant will be notified when the license is available, and they will need to pay the necessary fee at the City Cashier’s Office before picking up the license from the Clerk’s Office.
Special Designated Liquor (SDL) licenses, issued under the Nebraska Liquor Control Act, allow for the temporary sale, storage, or service of alcoholic beverages at specific events or locations outside of a permanent licensed premises. For SDL licenses, additional information, such as the names and addresses of listed officers and attorney information, may be required.
Application forms and detailed instructions are available on the City Clerk’s website. The City Clerk acts as the agent of the City Council in determining the approval or denial of special designated licenses, including promotional farmers market licenses, as outlined in the municipal code (Sec. 15-60). For more information, visit the Liquor Licensing section on the City Clerk’s website.
Arborist License
An Arborist License permits individuals or businesses to legally perform arboricultural work, as defined under the Municipal Code (Chapter 37, Article II). It is required for anyone engaging in the business of arboriculture within the city.
Steps for Application
- Apply for the License
Contact Kaylynn Collins via email at kaylynn.collins@cityofomaha.org to begin the application process. - Pay the Initial License Fee
- $150.00 for a first-class arborist.
- $75.00 for a second or third-class arborist. - Take and Pass the Examination
- Pay an examination fee of $20.00.
- Successfully complete the exam to qualify for the license.
Renewal Requirements
The Arborist License is valid for three years and expires on December 31, three years from the date of issuance. To continue performing arboricultural work legally, the license must be renewed every three years by paying the renewal fee.
Note: If the applicant fails the examination, they must wait at least one month before reapplying and pay the same fee for the reapplication as for the original examination.
Building, Electrical, Plumbing Licenses
Building, Electrical, and Plumbing Licenses are required for individuals and businesses to legally perform work related to construction, electrical, or plumbing projects in the City of Omaha. These licenses ensure that contractors meet the necessary qualifications and comply with safety standards as outlined by city regulations, ensuring the integrity and safety of building projects.
Licensed contractors play a vital role in maintaining adherence to local building codes, reducing risks associated with structural or safety issues. To obtain these licenses, applicants must go through an online application process, which can be accessed via OmahaPermits.com. Before applying, it is important to review the Contractor Information section to understand the specific requirements and documentation needed.
Starting the application process well in advance of any planned project is advisable, as it allows time for necessary approvals, training, or examinations.
Tobacco Occupation Tax
A tobacco dealer's license is required by the municipal code for any person or business intending to sell, offer for sale, or display tobacco products at a specific location. This applies to both permanent business locations and temporary sales spots, including vending machines. The license ensures that businesses comply with local regulations governing the sale of tobacco products within the city.
The license is essential to maintain compliance with the city’s tax requirements. A 3% tax rate is applied to all sales of tobacco products, and businesses must adhere to this rate to operate legally. Obtaining the license and understanding the tax regulations are important steps for any tobacco dealer to avoid fines and ensure smooth business operations.
To apply for a tobacco dealer's license, contact the City of Omaha Revenue Department. It’s recommended to consult the Tobacco Dealer Occupation Tax Q&A to familiarize yourself with the specific requirements and filing procedures. Completing these steps before starting sales is crucial to ensure legal compliance and proper business functioning within the city.
Hotel Occupation Tax
The Hotel Occupation Tax applies to anyone operating a hotel within the city. This tax is set at five and one-half percent of the total amount charged for each occupied room per night. Hotel operators collect the tax directly from the occupants at the time of lodging. It is essential for hotel businesses to comply with this requirement to operate legally within city limits.
The tax revenue generated is directed towards city projects and promotional initiatives as specified in ARTICLE XV. By contributing through this tax, hotel operators support the city's development and marketing efforts, ensuring a vibrant and well-maintained environment for both residents and visitors.
Hotel operators must maintain detailed records of room occupancy and tax information for a minimum of three years to remain compliant. To file the tax, operators should contact the City of Omaha Revenue Department for the necessary procedures and support.
Other Regulated Industries
If your business involves any of the following activities, specific permit and license fees apply according to the municipal code:
- Firearms (Sec. 19-51): An annual permit fee of $48.00 is required for businesses buying, selling, renting, pawning, pledging, or trading firearms.
- Sewer Installation (Sec. 19-79): Businesses laying sewers must pay an annual license fee of $25.00.
- Taxicabs (Sec. 19-85):
- Business permit fee of $5.00 per authorized taxicab.
- Occupation tax of $20.00 per vehicle per year.
- Water Conditioning Appliances (Sec. 19-91):
- $90.00 for the contractor’s license and its annual renewal.
- $15.00 for the installer’s license and its renewal.
- Circuses, Rodeos, or Similar Shows (Sec. 19-44): An occupation tax based on seating capacity is required, with fees ranging from $10.00 to $600.00, depending on the size of the event.
Additional regulations and compliance requirements include:
- Keeping Records (Sec. 19-509): Businesses must maintain and preserve suitable records for tax purposes.
- Accommodating Disabled Employees (Sec. 13-98): Businesses are required to make reasonable accommodations for disabled employees.
- Prohibition on Unlawful Taxation (Sec. 19-504): No tax should be levied or collected beyond the city’s taxing authority.
For businesses involved in herbicides, pesticides, fertilizers, or other pest management systems, it is mandatory to consult with the Nebraska Department of Agriculture before starting operations. Those providing lead-based paint, asbestos, or soil mitigation services may participate in the Midwest Training Institute before beginning operations.
Additionally, contractors with employees must comply with the Nebraska Employee Classification Act by filing the Affidavit for Employee Classification and/or registering with the Department of Labor to meet employment standards.