Who needs no state business license; city licenses and occupation taxes in Nebraska?

Issued by Your city clerk or finance department, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Nebraska

The Nebraska table lists this for every kind of business.

The state licenses by trade (salons, food, liquor, child care) rather than by storefront. Ask the city clerk before signing the lease what the city requires for your use; the liquor license application also goes through the clerk.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Your city clerk or finance department.

Sources and dates

Department of Revenue starting a business page; Omaha and Lincoln city licensing pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.