Omaha
City of Omaha Finance Department, Revenue Section
In short
City of Omaha Finance Department, Revenue Section issues 3 permits we publish for Omaha, last verified 2026-09-11. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Restaurant and Drinking Places Occupational Privilege Tax | City of Omaha Finance Department, Revenue Section | 2.5% of total monthly gross receipts from the sale of food and/or beverage prepared on the premises for immediate consumption, to the extent those receipts are subject to the Nebraska Sales & Use Tax. The business retains a 2% collection fee out of the tax it collects (i.e., remits 98% of the amount collected). A 10% penalty plus 1% interest per month (or part of a month) applies to a late-filed return. | ongoing — filed and remitted monthly by the last day of the following month (quarterly by written Finance Director consent) | 2026-09-11 |
| General Business License — City of Omaha position (occupation-tax model)only if it applies to you | City of Omaha Finance Department, Revenue Section | No fee | not applicable | 2026-09-11 |
| Salon/Barbershop-Specific Municipal License (not found)only if it applies to you | City of Omaha Finance Department, Revenue Section | No fee | not applicable | 2026-09-11 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Restaurant and Drinking Places Occupational Privilege Tax
This tax, not a license fee, is Omaha's local charge on food and beverage sales — the City Finance Department's own Q&A (version 03/25/2024) names coffee shops, bakeries, delicatessens, bars, night clubs and food trucks explicitly among businesses subject to it, alongside restaurants proper, so it reaches the restaurant, coffee-shop and food-truck industries directly. Civic, charitable, educational, religious, governmental and political organizations exempt from federal income tax are exempt, as is a daycare center serving food only to its own employees or children. Baked goods are exempt unless altered after purchase (filling a croissant, heating a pie and adding ice cream). A voluntary gratuity is excluded from the taxable base, but a gratuity or auto-gratuity added by the business is included. The City's ONEBiz page describes the same tax as 2.5% of all gross receipts for each calendar month from the sale of food or beverages (OMC §19-802).
General Business License — City of Omaha position (occupation-tax model)
There is no fee for this item: the City's own ONEBiz small-business page states that "there is no business license requirement with the City of Omaha", and that other regulations (state and IRS registration and the Municipal Code Chapter 19 occupation taxes) apply instead. The same page lists a short set of narrow, industry-specific occupation taxes and privilege licenses (restaurant/drinking places, hotel, tobacco dealer, taxicab, liquor, arborist, firearms dealer, sewer installer, water conditioning, circus/rodeo/show); of the ten industries covered here, only the restaurant/drinking-places tax reaches any of them (see the separate record below). A business still needs Nebraska Secretary of State entity registration and any applicable state license (both recorded at the state layer), plus whichever local zoning, building, fire and food-safety approvals apply.
Salon/Barbershop-Specific Municipal License (not found)
No fee applies — Chapter 19's occupation-tax schedule, the City's own ONEBiz licensing overview and the Fire Prevention Division's own operational-permit table list no additional salon- or barbershop-specific municipal product beyond the general permitting, zoning and fire requirements recorded elsewhere in this file. Nebraska's own DHHS cosmetology salon license and Board of Barber Examiners shop registration, both recorded at the state layer, remain the real trade-specific credentials for this industry.
Contact
- Jurisdiction
- Omaha
- Phone
- (402) 444-4945
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- City of Omaha Restaurant and Drinking Places Occupational Privilege Tax — Q&A (rev. 3/25/2024) — states the 2.5% tax rate on gross food/beverage receipts, effective October 1, 2010; monthly filing (quarterly by written permission); 10% late penalty plus 1%/month interest; and names coffee shops and food trucks explicitly among businesses subject to the taxCity of Omaha Finance Department · primary source · retrieved 2026-10-08
- Obtain Necessary Licenses and Permits — states plainly that there is no business license requirement with the City of Omaha, and lists the OMC Chapter 19 occupation taxes (restaurant, hotel, tobacco, taxicab, arborist, firearms, sewer installer, water conditioning, circus/rodeo/show) that exist insteadCity of Omaha ONEBiz (small-business portal) · primary source · retrieved 2026-09-11
Other offices serving Omaha
The full permit list for this jurisdiction
Industry permit lists that include this agency
Nebraska jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.