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• 5.5% Omaha hotel occupation tax
• $118.17 DOR's total on a $100 night
• Jul 1, 2026 Current DOR local rate table
• Oct 3, 2026 Our last City Clerk check

Omaha's lodging taxes and city rules: what Airbnb collects, and what's left to you

For Airbnb stays of 29 nights or fewer, Airbnb's help center says it collects Omaha's 5.5% transient rental guest tax along with Nebraska sales and lodging taxes. DOR's GIL 1-19-1 says platforms collect state sales and lodging tax on bookings they facilitate, but a direct booking leaves the collecting to you. On October 3, 2026, we couldn't confirm an adopted Omaha short-term rental registration ordinance, so ask the City Clerk, (402) 444-5550.

Who sets this: The City of Omaha sets the 5.5% hotel occupation tax and any rental ordinance; the Nebraska Department of Revenue administers sales tax and the 1% state lodging tax; Douglas and Sarpy counties each levy a 4% county lodging tax.

Five taxes on one Omaha night

Tax	Rate	Set by	On an Airbnb booking
Hotel occupation tax	5.5%	City of Omaha	As the transient rental guest tax
State sales tax	5.5%	Nebraska	Listed by Airbnb
City sales tax	1.5%	City of Omaha	Listed by Airbnb
State lodging tax	1%	Nebraska	Listed by Airbnb
County lodging tax	4%	Douglas County	Listed by Airbnb

The order DOR uses

DOR’s Example 2 describes a city with a 5.5% occupation tax and a 1.5% city sales tax in a county with a 4% lodging tax, which match Omaha’s and Douglas County’s rates. On a $100 room, the $5.50 occupation tax goes in first, making $105.50 in gross receipts; the 7% sales tax on that subtotal is $7.39 and the 5% lodging tax is $5.28, for $118.17.

Direct bookings are yours to collect

GIL 1-19-1, dated August 22, 2019, says platforms that facilitate rentals of under 30 days collect and remit state sales and lodging tax on the bookings they handle, while the owner remains responsible for any booking made directly. A repeat College World Series family who pays you by check in June 2027 is a direct booking, and so is a Berkshire shareholder who emails you for the first weekend in May. For those, the Finance Department’s revenue page links an online payment system for the hotel occupation tax, and its forms page has the return.

City rules: what we could and couldn’t confirm

Neb. Rev. Stat. 18-1758 says a city can’t expressly or effectively prohibit rentals of 30 consecutive days or fewer, but may adopt rules whose primary purpose is public health and safety and may levy a sales or occupation tax if otherwise permitted. Subsection 7 says the section “shall not be construed to affect regulations of a private entity, including a homeowners association organized under the Condominium Property Act or the Nebraska Condominium Act.” Whether your own association’s covenants limit rentals is a question for its documents or your lawyer.

On October 3, 2026, we couldn’t find an adopted Omaha short-term rental registration ordinance on a city source, so ask the City Clerk at 1819 Farnam St, Suite LC-1, (402) 444-5550, whether the City Council has adopted one and from what date, which department takes registrations and for what fee, and whether an emergency contact must be on file. Ask too whether your address is inside Omaha’s city limits for the 5.5% occupation tax.

Gretna, Papillion, Bellevue and Tiburon addresses

DOR’s July 1, 2026 table lists Gretna and Papillion at a 2.0% city sales tax (7.5% combined) and Bellevue at 1.5% (7.0%), and Sarpy County has charged a 4% county lodging tax since April 1, 2009. Tiburon Estates was recorded as a subdivision in Sarpy County, yet Tiburon Golf Club uses an Omaha 68136 mailing address at 10302 S 168th St, so a mailing address alone doesn’t show which city’s taxes apply; ask DOR or the Finance Department before you collect on a direct booking.

Where a mattress cleaning fits

Our invoice is one of your hosting costs; how you treat it on a return is a question for your accountant. Sleep Sanitation sets out how mattress sanitation is usually priced.

Host questions

1. Does Airbnb collect Omaha's 5.5% tax for me?

   For Airbnb-booked stays of 29 nights or fewer, Airbnb's help article 2625 listed Omaha's 5.5% transient rental guest tax among the taxes it collects and remits when we checked on October 3, 2026; bookings you take directly by text, email or your own website aren't covered.

2. Can I charge Omaha's 5.5% and the other rates as one 17.5% line?

   No. In DOR's worked example, Omaha's 5.5% occupation tax goes into gross receipts first, and the 7% sales tax and 5% lodging tax are figured on that subtotal, so a $100 room comes to $118.17, not $117.50.

3. Who answers Omaha hotel occupation tax questions?

   The Finance Department's revenue page lists 402-444-5469 and 402-444-4945 for hotel and motel tax, and sends state and city sales tax questions to the Nebraska Department of Revenue at 800-742-7474.

Where each fact comes from

Changelog

• October 3, 2026: First published with the July 1, 2026 rate table and Airbnb's Omaha collection list as checked that day.
• October 3, 2026: Merged our separate short-term rental law page into this guide (old address redirects here); 18-1758 subsection 7 now quoted in full; tax phone lines cited to Omaha Finance's revenue page; Tiburon's Sarpy County location cited to its recorded declaration.

Published October 3, 2026. Written by Omaha Mattress Cleaning, operated by Sleep Sanitation. General information, not legal or tax advice.

Prices and what every visit includes

Call or text (402) 512-5658, Monday to Friday, 9am to 6pm.