Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 5.04 — BUSINESS LICENSES
Lincoln Municipal Code · 2026-09 edition · updated 2026-10-02 · Lincoln
5.04.010 - Definitions.¶
5.04.020 - Statement of purpose and intent.¶
5.04.030 - Effect on other ordinances.¶
5.04.040 - Administration of chapter—Powers of collector.¶
5.04.050 - Enforcement—Violation—Remedies.¶
5.04.055 - Enforcement procedures—Notice to correct.¶
5.04.060 - Business license certificate required.¶
5.04.070 - Business license rate imposed.¶
5.04.080 - Business without fixed place of business in city.¶
5.04.090 - Branch establishments.¶
5.04.100 - Constitutional apportionment.¶
5.04.110 - Exemptions.¶
5.04.120 - Exemptions—Procedure for claiming.¶
5.04.130 - Issuance of business license certificate—Contents.¶
5.04.140 - Application for business license certificate—First certificate.¶
5.04.150 - Application for business license certificate—Renewal.¶
5.04.160 - Application—Sworn statement—Conclusiveness.¶
5.04.170 - Business license certificate—Validity.¶
5.04.180 - Business license certificate—Revocation.¶
5.04.190 - Business license certificate—Withheld.¶
5.04.200 - Business license certificate not transferable.¶
5.04.210 - Business license certificates—Duplicates.¶
5.04.220 - Business license certificates—Posting and keeping.¶
5.04.230 - Reserved.¶
5.04.240 - Reserved.¶
5.04.250 - Failure to obtain business license certificate or to file statement or corrected statement.¶
5.04.260 - Appeals.¶
5.04.270 - Collector—Additional powers.¶
5.04.280 - Business license—When payable.¶
5.04.290 - Business license—Delinquencies and penalties.¶
5.04.300 - Business license—Refunds.¶
5.04.310 - Prior license certificates—Exemptions and continuing obligation.¶
5.04.320 - Business license—Establishment of rates.¶
5.04.330 - Reserved.¶
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