While sales and use tax are submitted to the Nebraska Department of Revenue, occupation tax is submitted to the City of Lincoln. Occupation tax is a city-imposed tax on certain types of products or services. The occupation rate is set by the city that is imposing it. Currently the City of Lincoln collects occupation tax for the below listed goods and services.
Payment Due
Occupation taxes are due by the 25th of the month for the preceding month or quarter, depending on the filing frequency set by the City of Lincoln. Please email the forms to the University Tax Department at tax@nebraska.edu for review and cc Lana Anderson @ landerson35@unl.edu by the 15th of the month.
Occupation Taxes: Lincoln, NE
Hotel/Motel
University as Seller
Currently not applicable as the University does not rent rooms for lodging within Lincoln city limits.
University as Purchaser
As a tax-exempt entity, UNL is exempt from paying Lincoln's hotel/motel occupation tax for hotel rooms with overnight stays. The hotel/motel occupation tax does not apply to rental of conference rooms, ballrooms, banquet rooms, reception rooms or meeting rooms. If you are booking rooms for overnight guests on behalf of a UNL department, you must provide the hotel with a copy of UNL's Form 13: Certificate of Exempt Sale. You can obtain a copy of Form 13 via SAP Ariba tile:
SAP Ariba > SAP Guided Buying > Procurement & Payment Forms > Self-Service: Form 13 (Tax Exempt Form) > Enter information provides the form through DocuSign.
More Information
For more information on the City of Lincoln's hotel/motel occupation tax, please review:
Restaurant/Bar
University as Seller
When UNL sells food and beverages, UNL is required to collect and remit the (2%) restaurant/bar occupation tax. To remit tax, please complete the fillable form from the City of Lincoln website and submit the forms to the university tax department at tax@nebraska.edu for review and cc Lana Anderson at landerson35@unl.edu.
Once the tax department has reviewed, email the completed PDF form including the cost objects you would like the payment to be posted to landerson35@unl.edu.
University as Purchaser
As a tax-exempt entity, UNL is exempt from Lincoln's restaurant/bar occupation tax. If you purchase goods from restaurants/bars on behalf of a UNL department, you must provide the establishment with a copy of UNL's Certificate of Exempt Sale.
You can obtain a copy of the Form 13 – Nebraska Exempt Sale Certificate form in SAP Ariba tile.
More Information
For more information on the City of Lincoln's restaurant/bar occupation tax, please review:
Car Rental
University as Seller
Currently not applicable as the University does not rent vehicles for personal use.
University as Purchaser
Effective January 1, 2011 the City of Lincoln imposed a 4% percent occupation tax on the rental of vehicles within the city limits. The University is exempt from paying this tax if the rental charge is billed directly to UNL. We are required to deliver a certificate of exempt sale to the retailer. This can be found in SAP-Ariba tile.
NOTE: If a personal credit card is used to pay for the rental car, even if the rental is for university business, the tax must be paid.
More Information
For more information on the City of Lincoln's car rental occupation tax, please review:
Telecommunications
University as Seller
Effective October 1, 2010, the City of Lincoln levied an occupation tax of 6% on any telecommunication service and any sale of telecommunication equipment within the city limits. Telecommunication service includes telephone cards, phone cards, calling cards, rechargeable cards, telephone tokens and any other method or device used in purchasing prepaid minutes or prepaid telecommunication services. Telecommunication equipment includes phones, mobile phones, cellular phones, smart phones, pagers, and all like devices. Telecommunications equipment does not include computers, routers, hubs, etc.
To remit tax, please complete the fillable form from the City of Lincoln website and submit the forms to the university tax department at tax@nebraska.edu for review and cc Lana Anderson at landerson35@unl.edu.
https://www.lincoln.ne.gov/files/sharedassets/public/v/1/finance/city-treasurer/telecomm_1.pdf
Once the tax department has reviewed, email the completed PDF form including the cost objects you would like the payment to be posted to landerson35@unl.edu.
University as Purchaser
The University is exempt from paying this tax if billed directly to the University. If purchasing the above taxable services or items for university business, we are required to deliver a certificate of exempt sale to the retailer. You can obtain a copy of the Form 13 – Nebraska Exempt Sale Certificate form in SAP Ariba tile.
More Information
For more information on the City of Lincoln's telecommunications occupation tax, please review:
City of Lincoln's Occupation Tax website
Lincoln Municipal Code Chapters 3.24.080, 3.24.090 and 3.24.100
City of Lincoln's Telecommunications Occupation Tax monthly remittance worksheet