Feasibility Study Consultant in Nebraska

What makes a Nebraska feasibility study different is that its tax lines are fixed by place and by date: the state sets a 5.5% sales tax and a 1% lodging tax [1][2], but each city chooses its own local sales tax and occupation taxes and each county its lodging tax and property tax levy [3][4][5][6], and changes reach permit holders as Department of Revenue notices that take effect at the start of a quarter, as on April 1, 2025, July 1, 2026 and January 1, 2027 [1]. Nebraska had 2,018,006 residents on July 1, 2025, 2.9% more than at the April 2020 estimates base [7], and 61.4% of them lived in the seven Nebraska counties of the Omaha and Lincoln metro areas [7][8]. Inside those seven counties the 2025 average property tax rate ran from 1.1232% in Seward County to 2.0381% in Douglas County [6], and the county lodging tax was 4% everywhere except Washington County, where it was 2% [9]. A projection that carries one statewide figure for any of those lines is wrong for most sites. This page therefore reads every rule through two questions: which city and county is the site in, and on what date does each number apply. It starts with what lenders ask, then covers the demand base and its limits, the state's four largest places and the USDA rural line, the Omaha and Lincoln metros county by county, and the state rules for each asset family. Three worked models then show the debt service coverage ratio (DSCR) moving with Nebraska rates and dates, and the page closes with the people, documents and scope behind a Nebraska file.

What do lenders look for in a Nebraska feasibility study?

They look for a projection in which every tax, fee and permit line names the city, county and date it comes from, a demand case built on Nebraska's own records, and a DSCR computed only after both are settled. The expectations lenders share everywhere are collected in lender feasibility study requirements, and the qualities that carry a report through a credit committee are in what makes a feasibility study bankable. Two federal rules sit underneath: a USDA Business and Industry guarantee above $1,000,000 to a new business needs a study by an independent qualified consultant [10], and SOP 50 10 8.1, effective October 1, 2026, keeps SBA's authority to request one [11].

On top of those, a reviewer reading a Nebraska file checks six things, and each of them turns on a place or a date.

• The city's sales tax rate on the notice date. The state rate is 5.5% [1]. The Department's regulation lets a city add a local sales and use tax of one-half, one or one and one-half percent once its voters approve and it passes an ordinance [3], and if voters reject one, the question cannot go back to them for at least 23 months [3]. The Department's notices nonetheless show Friend, Mullen and Norfolk moving from 1.5% to 2% on April 1, 2025 [1], and its rate cards run from 5.5% to 7.5% combined [1][12]. Inside the Avenue One Good Life District, a retailer that elects Good Life District status collects a state rate of 2.75% on most transactions [1]. The study states the rate in force at the site's address and the notice it took that rate from.
• Whether the city taxes the business itself. Any class of city may collect an occupation tax, which the Department calls a privilege or license tax, on a business inside its limits [4]. The city sets the rate, and the rate can differ from city to city and from one business activity to another [4]. Hotel operators, car rental companies, telecommunications providers, restaurants and bars are the businesses it reaches most often [4], and Legislative Bill 474 (2014) limits occupation taxes on certain businesses that sell food, motor fuels, tobacco and alcohol [4]. The Department names Omaha and Lincoln among the cities that impose occupation taxes, sends payment questions to each city and publishes no rate for either [4], so the study takes the rate from the city's own ordinance.
• The county's lodging tax and levy. Nebraska adds a 1% state lodging tax to any county lodging tax [2], and the Department's 2010 information guide says a county may impose not more than 4.0% [5]. Because that guide dates from October 2010, the study confirms the county's current rate on the Department's notices; Blaine County, for one, ended its 2% county rate on July 1, 2026 [1]. The property tax side varies more, with 2025 county average rates from 1.1232% to 2.0381% inside the two metros [6].
• The valuation date and the protest window. Real property is assessed as of January 1 at 12:01 a.m. each year [13]. A protest must be written, signed and filed with the county clerk on or before June 30, and each protest may cover only one parcel [13]. A projection that carries this year's tax bill into next year has skipped the January 1 date, and one that counts on a protest lowering a value has to show the protest was filed in time.
• Which incentive still takes applications. The Nebraska Advantage Act no longer accepts applications, and the Urban Redevelopment Act stopped accepting them on May 6, 2025 [14][15]. Tax increment financing can divide a project's real property tax for no more than fifteen years from the effective date of the notice to the assessor [16]. ImagiNE Nebraska sets its own investment and employment levels, covered below, and Legislative Bill 644 (2025) bars foreign adversarial companies from benefits under any state incentive program [17][18]. A study models only an incentive that is open on its date, and it also shows coverage without the incentive.
• Which state approval comes before the first dollar of revenue. No building may be used or occupied until the State Fire Marshal issues a Certificate of Occupancy [19], a fuel site's tanks and piping need an approved permit before installation [20], and a hotel must hold both a lodging tax permit and a sales tax permit [5]. Operating a hotel without the lodging tax permit is a misdemeanor carrying a fine of up to $500 for each day of operation [21].

None of the six is a market question, and all six change a cash flow line, which is why a Nebraska study settles them before it argues demand. Coverage on a project's own inputs can be rerun with the DSCR and debt yield calculator, and an SBA borrower can see how the coverage test differs between SOP 50 10 8 and SOP 50 10 8.1 in the SBA DSCR calculator. Where no lender has been chosen yet, the lender fit finder narrows the field, and the SBA, USDA and conventional program pages describe what each kind of lender reads for.

How large is Nebraska's demand base, and what does each figure tell a study?

Nebraska had 2,018,006 residents in July 2025 and added 12,415 in the year before, and 53.2% of that gain came from net international migration while net domestic migration was a loss of 366 [7]. For a study the mix matters more than the total: in Nebraska, demand that depends on newcomers depends on arrivals from abroad, not from other states. Table 1 lists the statewide measures and what each can and cannot do in a Nebraska file.

Table 1. Nebraska residents, households and housing: statewide measures

Source: Vintage 2025 population estimates for the state, with age detail [7][22]; 2025 ACS 1-year tenure, income and rent tables for the state and the two metros [23][24][25]; 2025 building permits by state [26].

Three of those figures carry most of the weight. The first is the growth rate: 2.9% since the 2020 base for the state [7], against 9.3% in Sarpy County, 3.8% in Douglas County and 3.5% in Lancaster County [27]. Those three counties added 51,061 residents between the base and July 2025, 91.1% of the state's gain of 56,026, which left 4,965 for the rest of the state together [7][27]. Growth in Nebraska is a county fact rather than a state fact, and a site outside those three counties starts from that small remainder, not from the statewide rate.

The second is the migration mix, which Table 2 breaks out year by year.

Table 2. Components of Nebraska's yearly population change

Source: Vintage 2025 population estimates, state totals [7]; five-year sums computed by FSC [7].

Net domestic migration was negative in each of the five years, a combined loss of 13,330, while net international migration added 40,356 [7]. The 2025 gain was 28.7% smaller than the 2024 gain, and international migration, which fell by 6,483, accounts for more than the whole decline of 5,004 [7]. A projection that extends the 2024 pace, or that expects buyers and renters to move in from other states, rests on the component that has run negative every year. The Lincoln metro, which lies wholly in Nebraska, gained 320 domestic migrants in 2025 [8], so the rest of the state, the Nebraska counties of the Omaha metro included, lost 686 [7][8].

The third is the age and tenure mix. Residents aged 65 and older were 18.3% of the state in July 2025 [22], the share a care or senior housing study starts from before it counts its own trade area by age. Renters occupied 34.1% of the state's 827,249 occupied units [23], at a median gross rent of $1,194 against a median household income of $81,614 [24][25]. Twelve months of that median rent equal 17.6% of that median income [24][25], a ratio of two medians rather than any household's rent burden, which a housing study uses only as a first check on whether its own rents sit inside the state's range.

Permits show the supply side. Nebraska authorized 10,596 housing units in 2025, 42.3% of them in buildings of five or more units [26], or 12.8 units for every 1,000 households [23][26]. The 4,484 units in those larger buildings equal 1.6% of the state's renter-occupied units [23][26], the scale an apartment study weighs its own pipeline against before it turns to the county's permits.

Visitor demand has its own statewide record. Hotels collect the 1% state lodging tax on top of any county lodging tax [2], and the Nebraska Tourism Commission publishes what both taxes raised. Table 3 sets the 2025 collections beside the rate each tax carried and the taxable receipts that rate implies.

Table 3. Lodging tax collected in 2025 and the receipts it implies

Source: Nebraska Tourism Commission collections table for 2025 [9]; state lodging tax rate [2]; implied receipts computed by FSC as collections divided by the rate [2][9].

The implied receipts are an approximation, not a market size. They assume the listed rate applied for the whole year and that collections match the year's taxable stays, and they leave out stays of 30 continuous days or more, which fall outside the lodging tax [2][5][9]. Even so, they show where room revenue sits. Douglas, Lancaster and Sarpy counties together imply $459.6 million of taxable lodging receipts, 57.7% of the receipts implied by the state tax [2][9], and Douglas alone raised 38.8% of all county lodging tax collected in 2025 [9]. A hotel study outside those three counties works from a much thinner base, and it should say so before it borrows a metro benchmark.

Supply is the other half of the demand question. Table 4 gives the Census establishment counts for the asset types on this page.

Table 4. Nebraska establishments in the asset types on this page, 2023

Source: County Business Patterns 2023, state file [28].

These counts cover the whole state and date from 2023, so they size nothing on their own; a study counts its competitors in its trade area. They do show where Nebraska rules reach furthest. The 434 hotels and the 22 RV parks and campgrounds all fall under the lodging tax, because the Department's guide treats a campground's RV pads and tent sites as a hotel [5][28]. The 827 gas stations with convenience stores answer to the State Fire Marshal's registration rules for any underground tank they run [20][28], and the 167 car washes sell a service the Department taxes [28][29].

Which Nebraska places pass 50,000 residents, and what does the USDA rural test do with them?

Four do: Omaha, Lincoln, Bellevue and Grand Island, and only Lincoln and Grand Island had more residents in July 2025 than at the April 2020 base [30]. Table 5 lists them with the state for comparison.

Table 5. Nebraska places with more than 50,000 residents, July 2025

Source: Vintage 2025 subcounty population estimates [30], with the change computed by FSC [30]; state totals [7].

The core cities and their counties moved in different directions. Omaha's count slipped 0.6% while Douglas County grew 3.8% and the Omaha metro 4.4% [8][27][30], and Bellevue's slipped 0.3% while Sarpy County grew 9.3% [27][30]. In both counties most of the added residents live outside the core city's count, so a trade area drawn on city limits misses where the region grew. Lincoln grew 3.5%, in step with Lancaster County [27][30], and Grand Island grew 1.5% [30]; Grand Island is the one place on the list that the metro section below does not cover, and a study there works from its own county's records. The same city lines that bound these counts also bound the local sales and occupation taxes [3][4], so a place's boundary matters to a Nebraska study twice: once for demand and once for the tax stack.

Under 7 CFR 5001.3, a rural area lies outside any city or town of more than 50,000 inhabitants and outside the urbanized area contiguous and adjacent to one [31]. The test reads the latest decennial census [31], so Table 5's estimates inform it without deciding it. The Rural Development Property Eligibility Map marks adjacent areas non-eligible, applicants there may request a State Office determination, and no application may be approved subject to meeting the test later [31]. This page makes no eligibility finding for any Nebraska site.

What do the Omaha and Lincoln metro areas mean for a Nebraska study?

They hold most of Nebraska's demand and most of its local tax variation: the seven Nebraska counties of the two metros had 1,239,505 residents in July 2025 [7][8], yet at the 2025 average rates the same $1,000,000 of value carried $9,149 more property tax in Douglas County than in Seward County [6]. Table 6 sets out the two metros as the Census Bureau defines them.

Table 6. The two metro areas of more than a quarter million residents with Nebraska counties

Source: Vintage 2025 metropolitan area estimates [8]; 2025 ACS 1-year income, tenure and rent tables [23][24][25].

The two metros differ in the ways a study uses. Omaha's median household income was 7.1% above the state's and its median rent 10.6% above, while Lincoln's were only 0.4% and 0.8% above [24][25]. Lincoln had the larger renter share, 39.1% against 35.3% in the Omaha metro and 34.1% statewide [23]. International migration supplied 32.9% of the Omaha metro's yearly gain and 47.2% of Lincoln's [8]. About 12.1% of the Omaha metro's residents live in its Iowa counties [8], where none of the Nebraska rules on this page apply, so everything below covers the five Nebraska counties only. Table 7 lines up the seven counties on the three local numbers this page keeps returning to.

Table 7. The seven Nebraska metro counties: residents, lodging tax and property tax

Source: Vintage 2025 county rows of the metropolitan area file [8] and state totals [7]; Nebraska Tourism Commission lodging tax table [9]; state lodging tax [2]; Department of Revenue average property tax rates and values [6], values rounded by FSC [6].

The average rate in Table 7 is the Department's taxes levied divided by total value across the whole county [6], not the rate on any one parcel, so a study replaces it with the parcel's own levy once the site is fixed. Read that way, it still shows how far apart the counties are: at the 2025 averages, $1,000,000 of value carried $20,381 of tax in Douglas County, $20,028 in Sarpy, $15,955 in Lancaster and $11,232 in Seward [6]. Douglas County's average was 38.3% above the state's 1.4738% [6]. Washington County is the one metro county with a 2% lodging rate, so a room there carries 3% of state and county lodging tax against 5% in its neighbors [2][9].

Taxable sales come from the Department's county tables. Table 8 shows the three largest metro counties.

Table 8. Net taxable sales reported in the three largest metro counties, 2025

Source: Department of Revenue sales tax statistics by business classification and county, Table 3 [32]; rounding and shares computed by FSC [32].

These are sales that account holders report to the Department under its business classifications [32], which makes them a test for a study's own sales estimate rather than a measure of market size. Retail trade was 36.5% of Douglas County's taxable total but 46.7% of Lancaster's and 45.8% of Sarpy's [32], so more of Douglas County's base comes from classifications other than stores. Accommodation and food services reported $1.96 billion in Douglas County from 2,308 accounts and $867.9 million in Lancaster County from 1,120 [32], which works out to $848,542 and $774,885 per account [32]. Accounts are the Department's reporting count, not a count of restaurants, so the per-account figure benchmarks a projection rather than describing a typical store.

City sales tax settlements show what each core city's own tax has done. Table 9 sets them beside the city's population.

Table 9. City sales and use tax settled by the Department, and city residents

Source: Department of Revenue city sales tax history by tax period, monthly settlements summed [33] and rounded by FSC [33]; Vintage 2025 subcounty estimates [30].

Settlements rose in all three cities between tax years 2023 and 2025 while Omaha's and Bellevue's population counts slipped [30][33]. The series does not separate spending from rate changes, and the tax year is the Department's settlement label rather than the month of sale [33]. A retail or restaurant study uses it to test whether its own sales growth assumption runs ahead of the city's receipts, and it pairs the series with the city's current rate from the Department's notices.

Property values have moved faster than population. Table 10 compares 2020 and 2025.

Table 10. Real property valuation in the three largest metro counties, 2020 and 2025

Source: Department of Revenue history of valuation by property type [34]; rounding and change computed by FSC [34].

Because Nebraska values real property other than farmland at 100% of actual value [13], these totals move with market values and with new construction, which the assessor adds through appraisal maintenance [35]. Commercial valuation rose 24.2% in Douglas County over the five years but 61.2% in Sarpy County and 55.7% in Lancaster County [34]. The lesson for a projection is that the property tax line does not stay at the seller's last bill: the value is set again as of each January 1 [13], and a study either shows why the value will hold or carries a rising tax.

Omaha, NE-IA: Douglas, Sarpy, Cass, Saunders and Washington counties

The Omaha metro had 1,009,836 residents in July 2025, and 887,424 of them, 87.9%, lived in its five Nebraska counties [8]. Douglas County held 606,460, Sarpy 208,303, Cass 27,657, Saunders 23,702 and Washington 21,302 [8]. The metro grew 4.4% from the April 2020 base and added 9,570 residents in the year to July 2025, with net domestic migration of 2,258 and net international migration of 3,146 [8]. On the Nebraska side, Sarpy County's 9.3% growth since the base was well ahead of Douglas County's 3.8% [27].

Eppley Airfield, which the Omaha Airport Authority describes as a medium-hub airport, carried 5,225,232 passengers in 2025, 1.0% fewer than the 5,277,326 of 2024 [36][37]. Through September 2026 traffic ran 1.3% ahead of the same months of 2025 [38]. Cargo and mail rose 19.5% to 143,478,681 pounds in 2025, and aircraft operations rose 2.7% to 107,914 [37]. The Authority counts seven airlines offering about 75 departures a day to 37 nonstop destinations [36]. Table 11 sets out the series.

Table 11. Eppley Airfield traffic

Source: Omaha Airport Authority traffic statistics for December 2025 and September 2026, and its airport facts page [36][37][38].

Visitor spending shows in the county lodging tax. Douglas County's 4% tax collected $11,768,063.84 in 2025 by the Tourism Commission's table, and Sarpy County's 4% tax collected $2,001,467.03 [9]. The Department's own remittance history, kept on a different basis, puts Douglas County at $11,947,272.93 for tax year 2025, 43.1% above the $8,347,445.50 of 2019 and far above the 2020 low of $3,831,906.80 [39]. Sarpy County's 2025 remittances of $2,031,946.24 were 21.1% above 2019 [39]. The history does not show whether either county changed its rate between those years, so the rise is a collections figure, not a room revenue figure, until a study checks the rate notices for the period. Cass and Saunders counties charge 4% and Washington County 2% [9], and they hold the metro's smaller lodging markets.

Douglas County reported $12.84 billion of net taxable sales in 2025 and Sarpy County $3.24 billion [32]. Omaha's city sales and use tax settlements rose 5.4% from tax year 2023 to 2025 and Bellevue's 8.2% [33], while both cities' population counts sat below their 2020 bases [30]. Douglas County's 2025 average property tax rate was 2.0381% on $74.40 billion of value and Sarpy County's 2.0028% on $29.61 billion, against 1.6643% in Cass, 1.3470% in Saunders and 1.3272% in Washington [6]. Metropolitan Community College counted 25,365 students in 12-month enrollment in 2024-25 and the University of Nebraska Omaha 17,611, on the Coordinating Commission's unduplicated measure [40]. The Department lists Omaha among the cities with occupation taxes and gives no rate [4].

What that means for each asset type active in the metro:

• Hotels. Douglas County raised 38.8% of all county lodging tax collected in 2025 [9], and its collections imply $294.2 million of taxable receipts [2][9], while airport passengers were close to flat in 2025 and slightly up in 2026 [37][38]. A hotel study in Omaha still needs the city's occupation tax rate on hotel operators from the city itself [4], and it states whether the site is in Douglas or Sarpy County, both at 4%, or in Washington County at 2% [9].
• Restaurants and retail. Douglas County's accommodation and food services accounts averaged $848,542 of taxable sales in 2025 [32], and retail trade was 36.5% of the county's taxable total against 45.8% in Sarpy County [32]. A store or restaurant study names the city it sits in, because the city's sales and occupation taxes go with the city line [3][4].
• Industrial and logistics. Air cargo grew 19.5% in 2025 [37], commercial and industrial valuation grew 61.2% in Sarpy County over five years [34], and ImagiNE Nebraska counts warehousing and storage among its qualified activities [41]. At the 2025 averages, the tax on $1,000,000 of value differs by only $353 between Douglas and Sarpy counties [6], so between those two counties the average settles little, and the parcel's own levy, the land and the city's taxes decide more.
• Multifamily. The metro's renter share was 35.3% and its median rent $1,320 in 2025 [23][25]. Residential valuation in Douglas County grew 57.6% between 2020 and 2025 [34], which an apartment study carries into its tax line instead of holding last year's bill flat.

Lincoln, NE: Lancaster and Seward counties

The Lincoln metro lies wholly in Nebraska: 352,081 residents in July 2025, 334,049 in Lancaster County and 18,032 in Seward County [8]. It grew 3.5% from the 2020 base and added 2,850 residents in the year to July 2025, with net domestic migration of 320 and net international migration of 1,346 [8]. Lincoln city grew at the same 3.5%, to 301,522 [30].

Lincoln's renter share of 39.1%, or 56,877 renter-occupied units, is the higher of the two metros and well above the state's 34.1% [23], while its median household income of $81,933 and median rent of $1,203 sit only 0.4% and 0.8% above the state's [24][25]. The University of Nebraska-Lincoln counted 26,007 students in 12-month enrollment in 2024-25, of whom 20,501 were undergraduates, and Southeast Community College counted 15,391 [40]. A Lincoln housing study therefore measures how much of its renter demand is student demand before it applies a metro-wide figure.

Lancaster County's 4% lodging tax collected $4,615,205.55 in 2025 by the Tourism Commission's table [9], implying $115.4 million of taxable lodging receipts [2][9]. On the Department's remittance basis, 2025 collections of $4,685,487.88 were 24.3% above the $3,768,383.86 of 2019 and more than double the 2020 low of $1,936,773.02 [39], a smaller rise over 2019 than Douglas County's 43.1% [39]. Seward County also charges 4% [9].

Lancaster County reported $5.15 billion of net taxable sales in 2025, $2.40 billion of it in retail trade and $867.9 million in accommodation and food services, plus $118.1 million in arts, entertainment and recreation [32]. Lincoln's city sales and use tax settlements rose 5.6% from tax year 2023 to 2025, to $130.1 million [33]. Lancaster County's 2025 average property tax rate was 1.5955% on $47.16 billion of value, 8.3% above the state average, while Seward County's 1.1232% was the lowest of the seven metro counties [6]. Lancaster's commercial, industrial and mineral valuation rose 55.7% from 2020 to 2025 and its residential valuation 64.8% [34]. The Department lists Lincoln among the cities with occupation taxes and gives no rate [4].

What that means for each asset type active in the metro:

• Student and workforce housing. The 39.1% renter share and the university's 20,501 undergraduates [23][40] put student demand at the center of Lincoln's rental market. A study separates beds let by the semester from conventional units and states which enrollment count it relies on.
• Hotels. Lancaster County's implied $115.4 million of taxable lodging receipts is about two-fifths of Douglas County's [2][9], and its collections recovered less over 2019 [39]. The study gets Lincoln's occupation tax rate on hotel operators from the city [4].
• Retail and restaurants. Retail trade made up 46.7% of Lancaster County's taxable sales [32], and accommodation and food services accounts averaged $774,885 [32], which gives a restaurant projection a county benchmark to sit beside.
• Storage, RV and industrial sites. Seward County's 1.1232% average rate against Lancaster County's 1.5955% [6] is a reason to test both sides of the county line for a use whose land is a large share of its value, once each parcel's own levy is known. Lancaster's 55.7% rise in commercial valuation [34] is the other side of that comparison: the tax line in a fast-rising county rises with it.

Which Nebraska rules move the figures for each asset family?

Sales and lodging tax rules from the Department of Revenue and inspection and permit rules from the State Fire Marshal move them most, with program rules from the Departments of Economic Development and of Water, Energy, and Environment for housing, incentives and fuel [1][19][42][43]. Each family below opens with the place or date that matters most for it.

Lodging, short-term rentals and campgrounds: a stacked room bill and a 30-day line

A Nebraska room night can carry five separate taxes, and three of them depend on the city and county. The Department's own hotel example stacks a 5.5% city occupation tax on hotel operators and a 1.5% city sales tax on top of the state sales tax, the state lodging tax and a county lodging tax, and it presents the combination as an illustration rather than a statewide rate [4]. In that example the occupation tax is added to the room rate first, and the sales and lodging taxes are then charged on the subtotal, not on the room rate alone [4]. A business may not fold the occupation tax into the sales or lodging tax and charge one flat rate [4], so a study keeps each tax on its own line.

The county tax is where the Department's guidance is oldest. Its October 2010 information guide says a county may impose a lodging tax of not more than 4.0% [5], and every metro county in the Tourism Commission's 2025 table charged 4% except Washington County at 2% [9]. Rates can also end: Blaine County dropped its 2% rate on July 1, 2026, leaving its hotels with the 1% state tax alone [1]. A study cites the notice in force for the quarter it opens in, not the guide's ceiling.

The 30-day line splits the market [5][29]. The lodging tax reaches occupancy of space ordinarily used for sleeping for less than 30 continuous days [5], and rooms supplied to the same tenant for 30 continuous days or more are exempt from sales tax under the Department's regulation [29]. An extended-stay hotel therefore collects neither tax on a stay that meets both tests, and its study shows the share of nights on each side of the line. The line does not help an RV park: RV park services are taxable, and the tax keeps applying even when the service runs past 30 days [29]. Sites restricted to tents, storage spaces where occupancy is not permitted and coin-operated laundry fall outside RV park services [29], while the lodging guide counts a campground's RV pads and tent sites as a hotel for lodging tax [5].

Permits and penalties set the opening date. Hotels must hold both a lodging tax permit and a sales tax permit [5]. Running a hotel without the lodging tax permit is a misdemeanor punishable by a fine of up to $500 for each day of operation, and giving an exempt sale certificate for a purchase that is not exempt draws a penalty of $100 or ten times the tax, whichever is larger [21]. Since April 1, 2019, marketplace platforms that facilitate short-term rentals must obtain sales and lodging tax licenses [44], so a short-term rental study separates platform bookings from direct ones and confirms who remits on each.

Table 12. What a Nebraska room night or campsite carries

Source: Department of Revenue sales tax, local tax, lodging, occupation tax and regulation pages [1][2][3][4][5][21][29]; Nebraska Tourism Commission lodging tax table [9].

Put together, the same hotel opened in Washington County rather than Douglas County carries 3% of state and county lodging tax instead of 5% [2][9], and whether it also carries a city sales tax and an occupation tax depends on whether it sits inside a city that levies them [3][4]. Illustrative model C below shows what an occupation tax the hotel cannot pass on does to coverage.

Food and beverage: taxed meals, a 75% test and city occupation taxes

A restaurant's tax lines depend on the city as much as the state. Retail sales of prepared food are taxable, and so are alcoholic beverages whether sold packaged or by the drink [29]. The Department's own example of a 7% sales tax is the 5.5% state rate plus a 1.5% city rate [4], and restaurants and bars are among the businesses that city occupation taxes reach most often [4]. Legislative Bill 474 (2014) limits city occupation taxes on certain businesses that sell food, motor fuels, tobacco and alcohol [4], so a study confirms that the city's tax on its type of business applies before it puts the tax in the projection.

Convenience stores and delis meet a quieter rule. Regulation 1-083 uses a 75% test of prepared food sales to decide when eating utensils count as provided by the retailer [29], one of the tests that sort a mixed store's food sales into taxable prepared food and other food. A c-store study with a food counter applies the test before it projects taxable food sales and the sales tax on them.

Alcohol adds an inspection. At the request of the Liquor Control Commission, the State Fire Marshal inspects liquor establishments that apply for or renew a license, for an initial fee of $50 where alcohol is not consumed on the premises and $75 where it is [45]. The fee is small, but the inspection is part of the license application, so the opening schedule allows for it. Demand comes from county records: accommodation and food services reported $1.96 billion of taxable sales in Douglas County and $867.9 million in Lancaster County in 2025 [32], and the state had 4,371 food service and drinking places in 2023 [28].

Fuel and auto: a half-year fuel tax rate, tank fees and a release deductible

A fuel site's Nebraska rules are mostly dated: the fuel tax rate is set for a half year, tank fees are annual, an idle tank faces a closing clock, and cleanup reimbursement has a one-year filing window. The Department lists the motor fuels tax on gasoline, gasohol, ethanol, undyed diesel and compressed fuels at 31.8 cents per gallon for July 1 through December 31, 2026 [46], so a study that sets pump margins net of tax states the period of the rate it used. Motor vehicle washing and waxing receipts are taxable [29], which puts a car wash in the same state and city sales tax stack as a store, and Legislative Bill 474 limits city occupation taxes on businesses that sell motor fuels [4].

Each operating or temporarily closed underground storage tank pays an annual registration fee of up to $60, and a further $90 per tank is collected for the Petroleum Release Remedial Action Fund [20]. Contractors who install or close tanks must be licensed by the State Fire Marshal and carry at least $500,000 of general liability insurance [20], and the permit to install tanks or piping must be approved before work starts [20]. A tank system out of service for more than 12 months must be permanently closed unless it meets the standards for new or upgraded systems, and even an upgraded system must close once it has been out of service for more than three years [20]. A system out of compliance with the registration, leak detection, spill, overfill, recordkeeping, corrosion protection or operator designation rules can be red tagged and barred from fuel delivery [47], which stops fuel revenue at once.

If a release occurs, the reimbursement fund sets the owner's share. Most responsible persons meet an initial deductible of $10,000 per release and then pay 25% of the next $60,000, $25,000 out of pocket in all [43]. A low-volume marketer, one that sold more than two thousand but less than two hundred fifty thousand gallons in the prior calendar year, or a small storer below ten thousand gallons, has a $5,000 deductible and a $10,000 co-payment, $15,000 in all [43]. A complete reimbursement application is due within one year of the compliance date set when the remedial phase is approved, and a late one can see the reimbursement cut by up to its full amount [43]. The fund sits with the Department of Water, Energy, and Environment, while the State Fire Marshal collects the per-tank fee [20][43].

Table 13. Nebraska tank and release rules that change a fuel site's projection

Source: State Fire Marshal tank and delivery prohibition pages [20][47]; Department of Water, Energy, and Environment reimbursement fund page [43], with the arithmetic checked by FSC [43]; Department of Revenue fuel tax rates [46].

The state had 827 gasoline stations with convenience stores and 167 car washes in 2023 [28]. Illustrative model B below turns the release rules into coverage for one assumed site.

Housing: 100% of actual value, an income-based assessment and a 120% income line

Apartments, manufactured housing and affordable housing all start from the assessment rule. Real property other than agricultural and horticultural land is valued at 100% of its actual value [13], and the Department's assessment regulation lets the assessor reach that value by the sales comparison, income or cost approach [35]. Its income approach compares properties with known rents, expenses and lease terms and estimates economic rent with rates, multipliers and adjustments [35], so a rental property's assessed value can follow its rents. A new building enters the roll through appraisal maintenance, the pick-up work that records new construction, remodeling, additions and removals [35], and a development study therefore projects tax on the finished building at the next January 1 valuation rather than carrying the land-only bill forward [13].

Rent-restricted projects carry a filing date: the Department's rent-restricted housing page sets July 1 as the annual deadline for the income and expense filing [48]. Projects funded by the Nebraska Affordable Housing Trust Fund must serve beneficiaries at or below 120% of the area median income in their county [42], and the applicant must be an eligible governmental or nonprofit entity, which may partner with a for-profit developer but stays responsible for the application [42]. A mixed-income study shows which units fall under the 120% line using the county's median, and it names the eligible applicant [42].

Manufactured housing and accessibility add two State Fire Marshal items. The Fire Marshal inspects any mobile home park seeking a license or renewal, with a $75 initial inspection fee [49], and it lists Title 156, Chapter 10 as the accessibility guidelines for multi-family dwellings [50]. Rooms or accommodations supplied to the same tenant for 30 continuous days or more are exempt from sales tax [29], which keeps a corporate housing operator's monthly stays outside that tax.

Rental demand is concentrated in the metros: renters occupied 35.3% of units in the Omaha metro and 39.1% in the Lincoln metro, against 34.1% statewide [23]. Residential valuation rose between 57.6% and 66.0% in Douglas, Lancaster and Sarpy counties from 2020 to 2025 [34], which is why a Nebraska apartment study projects its property tax from the January 1 value and not from the current bill.

Storage: one listed incentive code and an RV park carve-out

Storage projects get less from Nebraska's rules than other families do, and what they get concerns classification. ImagiNE Nebraska lists warehousing and storage, NAICS 4931, among its qualified activities [41], which matters to a distribution or cold storage operator that can meet an application level. The Census counts 127 warehousing and storage establishments in the state and, under a separate code, 72 lessors of miniwarehouses and self-storage units [28], so a self-storage study does not assume its facility falls in the listed activity without the program's confirmation.

RV and boat storage next to a campground meets the Department's RV park rule: storage spaces where occupancy is not permitted are excluded from RV park services, along with tent-only sites and coin laundry [29], so a combined RV park and storage project keeps the two revenue lines apart in its tax schedule. Where land is a large part of a facility's value, the county levy weighs heavily: at the 2025 average rates, $1,000,000 of value carried $11,232 of tax in Seward County and $20,381 in Douglas County [6]. Air cargo through Eppley Airfield grew 19.5% in 2025 [37], a local demand signal a warehouse study in the Omaha metro can cite.

Care: State Fire Marshal inspections priced by beds and by children

Health care and child care openings both pass through a State Fire Marshal inspection that is part of licensure. The Fire Marshal inspects licensed hospitals, skilled nursing facilities, intermediate care facilities, health clinics and assisted living units under the Health Care Facility Licensure Act, with initial fees of $50 for a facility of 50 beds or fewer, $100 for one above 50 and up to 100 beds, and $150 above that [51]. It inspects all child care facilities as part of the Department of Health and Human Services licensure process, with initial fees of $40 for a license of up to eight children, $50 for nine to twelve and $60 for thirteen or more, and a $40 reinspection fee [52].

The fees are minor costs. What a care study takes from them is the order of events: a licensed bed or child care slot earns nothing until the facility has passed the Fire Marshal's inspection and holds its license, and no building may be occupied before its Certificate of Occupancy [19], so the projection's first revenue month follows both steps, not the end of construction. Residents aged 65 and older were 18.3% of Nebraska's population in July 2025 [22], and the state had 120 assisted living facilities for the elderly in 2023 [28]. A senior housing or assisted living study counts its own trade area by age and its own competitors, and the statewide share and count only frame that work.

Education: two counts of the same students

Nebraska's postsecondary anchors are measured two ways, and a student housing or education project must say which it uses. The Coordinating Commission for Postsecondary Education counts 12-month enrollment as the total unduplicated headcount of students enrolled during the academic year [40], and that count reached 181,653 in 2024-25 [40]. The total was 2.0% higher than in 2023-24 but 3.4% lower than in 2014-15 [40]. In fall 2024 Nebraska colleges enrolled 3,442 first-time freshmen from other states while 3,051 Nebraska residents enrolled elsewhere, a net gain of 391 [53]. Table 14 shows the anchors in the two metros.

Table 14. Postsecondary 12-month enrollment at the metro anchors, 2024-25

Source: Coordinating Commission for Postsecondary Education enrollment fact sheet [40]; graduate and undergraduate columns read from the fact sheet and checked against each total by FSC [40].

The University of Nebraska Omaha's own page gives 14,972 total students with no term or definition [54], 2,639 fewer than the Commission's 12-month count [40][54]. The gap is a difference of measure, not a change in enrollment, so a study quotes one count and names it. For student housing the graduate share matters as much as the total: 5,506 of UNL's 26,007 students and 3,203 of the Medical Center's 4,364 were graduate students in the Commission's count [40], while the two community colleges enroll undergraduates only [40]. A school or campus building, like any other, needs the State Fire Marshal's Certificate of Occupancy before it is used [19].

Recreation and venues: campsites, RV services and the county leisure base

Recreation projects in Nebraska meet the lodging rules more often than any rule written for recreation. A campground's RV pads and tent sites count as a hotel for lodging tax [5], RV park services carry sales tax whatever the length of stay [29], and the state had 22 RV parks and campgrounds in 2023 [28]. A venue that serves alcohol passes the State Fire Marshal's liquor establishment inspection, at an initial fee of $50 or $75 [45], and a barn or hall converted to event use needs a Certificate of Occupancy first, because no change in a structure may be made, and no building used, until the certificate issues [19].

The leisure tax base is measurable at the county level. Arts, entertainment and recreation businesses reported $275.3 million of net taxable sales in Douglas County from 554 accounts and $118.1 million in Lancaster County from 310 accounts in 2025 [32]. A venue or attraction study checks its own revenue against what the county's existing operators report, and it applies the city's sales tax and any occupation tax the city levies on its activity [3][4].

Industrial, energy and data centers: ImagiNE levels, a 2026 repeal and a per-megawatt tax

Industrial projects meet Nebraska's incentive rules, and those are dated and conditional. ImagiNE Nebraska qualifies a location by its activity, and its list includes data processing, hosting and related services (NAICS 518210) and warehousing and storage (NAICS 4931) [41]. A location can also qualify if 75% of its revenue comes from customers outside Nebraska, with listed exclusions such as construction and utilities [41]. The Department's summary for application year 2024 sets the Growth and Expansion level at $1 million of investment and 10 full-time equivalent employees, Quality Jobs Investment at $5 million and 30, and a Mega Project at $250 million and 250 [17]. The credits can be used against sales and use taxes paid for items at a qualified location when those taxes are not otherwise refunded or exempted [55].

Data centers lost their sales tax exemption in 2026. The Department's exemption guide lists the exemption for tangible personal property acquired by a person operating a data center, for data subsequently used outside the state, under its recently repealed exemptions, with a repeal date of July 1, 2026 under Legislative Bill 901 (2026) [56]. A data center study therefore carries sales tax on its equipment and does not price it as exempt, and it tests any ImagiNE credit against sales tax separately [55][56]. Manufacturing machinery and equipment sold to a manufacturer for use in manufacturing is exempt under Regulation 1-107, but the regulation is marked as under review after court decisions [29], so a plant study cites the regulation's status on its date.

Renewable generators pay a nameplate capacity tax of $3,518 per megawatt in place of personal property tax on depreciable property used directly to generate electricity [57]; an assumed 100-megawatt facility would owe $351,800 a year [57]. The Nebraska Rural Projects Act supports new rail access business parks in counties of less than 100,000 people [18], a test that Cass, Saunders, Washington and Seward counties meet by their July 2025 counts and Douglas, Sarpy and Lancaster do not [8].

Other programs sit in the background of a feasibility file. The Department of Economic Development describes a Site and Building Development Fund for projects that advance business innovation and workforce recruitment [18], the Department of Revenue administers the Nebraska Historic Tax Credit under the Nebraska Job Creation and Mainstreet Revitalization Act [58], and Legislative Bill 644 (2025) bars foreign adversarial companies from benefits under any state incentive program [18]. Two programs that older files relied on are closed: the Nebraska Advantage Act no longer accepts applications, and the Urban Redevelopment Act stopped on May 6, 2025 [14][15].

Tax increment financing runs on its own calendar. The division of real property tax on a redevelopment project may not exceed fifteen years from the effective date of the notice to the assessor, and if the governing body misses the August 1 notice date, the taxes stay undivided until notice is given [16]. A study that counts on the increment shows the year the division starts and the year it ends.

Construction carries its own Nebraska tax line. Receipts from construction contracts are generally exempt, but sales of building materials to contractors are taxable in most cases [29], so the budget carries sales tax on materials: on an assumed $4,000,000 of materials at the 5.5% state rate plus an assumed 1.5% city rate, that is $280,000 [1][4][29].

Table 15. Nebraska incentives, exemptions and special taxes for industrial, energy and data center projects

Source: Department of Revenue ImagiNE summary, exemption guide, regulations, nameplate capacity, incentive and Urban Redevelopment Act pages [14][15][16][17][29][56][57]; ImagiNE Nebraska qualified location and credit pages [41][55]; Department of Economic Development incentive programs [18].

How do Nebraska's tax layers and dates move DSCR?

Mostly through the property tax line, which in Nebraska is the levy where the parcel sits applied to 100% of its actual value as of January 1, and after that through the local taxes a business either passes on to its customers or absorbs [4][13]. Table 16 lists the steps from a property's value to its tax line.

Table 16. How a Nebraska property tax line is built

Source: Department of Revenue real property, assessment process, community redevelopment and documentary stamp tax regulations [13][16][35][59]; 2025 average property tax rates [6].

Three of those steps decide most of the risk to coverage, and each is a matter of place or date. The levy sets the size of the line, and it changes with the county: $1,000,000 of value carried $9,149 more tax at Douglas County's 2025 average than at Seward County's [6]. The valuation date sets when a change lands, because whatever the assessor finds as of January 1 becomes the next tax base [13], and the only way to contest it is a written protest by June 30, one parcel at a time [13]. The incentive calendar decides whether a reduction exists at all, since a TIF division lasts no more than fifteen years and starts only once the notice reaches the assessor by August 1 [16]. Each model below starts from Nebraska rules, cited where they enter. Every other input is an FSC assumption and is marked as one in its table; every DSCR is arithmetic on those inputs, not a reading of any real property or market.

Illustrative model A: one building in four counties. The model places one assumed commercial building with an actual value of $6,000,000, assessed at 100% of that value [6][13][59], in Douglas, Sarpy, Lancaster and Seward counties, and it applies each county's 2025 average property tax rate as an assumed stand-in for the parcel's own levy [6]. Net operating income (NOI) before property tax is an assumed $700,000 and annual debt service an assumed $480,000 in every county [6][13][59]. A second pair of lines repeats the test with the actual value 10% higher at the next January 1 valuation [6][13][59].

Table 17. Illustrative model A: one building, four county levies

Source: 100% assessment and the January 1 date [13]; 2025 average property tax rates [6]; model arithmetic [6][13][59]. Value, NOI and debt service are FSC assumptions, and the remaining figures are calculated from them.

Moving the same building from Douglas County to Seward County lowers its tax by $54,894 a year at the average rates and lifts coverage from 1.20 to 1.32 [6][13][59]. Douglas and Sarpy give almost the same answer because their averages are almost the same [6], so inside the core of the Omaha metro the county matters less than the city and the parcel's own levy. The second pair of lines shows why the January 1 date matters: a 10% higher value at the next valuation takes Douglas County coverage from 1.20 to 1.18 with no change in operations [6][13][59]. If the building were bought at its assumed value, the deed would also carry $13,500 of documentary stamp tax at $2.25 for each $1,000 of value [6][13][59], a one-time cost that belongs in the sources and uses rather than in NOI.

Illustrative model B: a fuel site in a release year. The model takes an assumed convenience store with fuel sales and four underground tanks, each paying the annual registration fee of up to $60, taken here at the full $60, and the $90 fund fee [20][43]. NOI before tank fees and release costs is an assumed $420,000 and annual debt service an assumed $300,000 [20][43]. For the release year the model assumes $120,000 of eligible cleanup expense and compares four outcomes: no release, a release under the standard deductible and co-payment, a release for a low-volume marketer, and a release whose reimbursement is cut to nothing because the application missed the one-year window [20][43]. It counts only the owner's final share in the year and ignores when the fund pays, which a lender's cash analysis would add back in.

Table 18. Illustrative model B: coverage in a release year

Source: tank fees [20]; deductibles, co-payments and the application deadline [43]; model arithmetic [20][43]. NOI, debt service and the release expense are FSC assumptions, and the remaining figures are calculated from them.

The standard deductible and co-payment take coverage from 1.40 to 1.31 in the release year, while the fund carries the other $95,000 of the assumed expense [20][43]. The low-volume class softens the result to 1.35, but it stops below two hundred fifty thousand gallons a year [20][43], and a site with this model's income may well sell more than that. The real exposure is the deadline: if the reimbursement is cut to nothing, the owner carries the whole assumed $120,000 and coverage falls to 1.00 [20][43]. A Nebraska fuel study therefore carries the tank compliance record, the release history and the reimbursement calendar, and it says how the owner would fund its share, whether from insurance, reserves or cash flow.

Illustrative model C: a hotel and a city occupation tax. The model takes an assumed hotel with $3,000,000 of annual room revenue in a city that levies an occupation tax on hotel operators at 5.5%, the rate in the Department's own example, used here as an assumption in place of any particular city's rate [4]. The tax is imposed on the business [4], and it may not be merged with the sales and lodging taxes into one flat rate [4]. NOI is an assumed $1,050,000 when the hotel adds the occupation tax to the guest's bill without giving up room rate, and annual debt service is an assumed $780,000 [4]. The alternatives assume the market will not bear the extra charge, so the hotel absorbs half or all of it out of its room rate [4].

Table 19. Illustrative model C: an occupation tax passed on or absorbed

Source: occupation tax rules and the Department's example rate [4]; model arithmetic [4]. Room revenue, NOI, debt service and the absorbed share are FSC assumptions, and the remaining figures are calculated from them.

The full tax equals 15.7% of the assumed NOI [4], which is why the city's rate, and the market's tolerance for it, belong in a Nebraska hotel study rather than in a footnote. A hotel in a city with no occupation tax on hotel operators sits in the first column by default; one in a city that levies the tax has to show which column its market supports. The model leaves the sales and lodging taxes out of NOI because the hotel collects them from guests and remits them. They are not charged on the room rate alone: in the Department's own example the occupation tax is added first, and the sales and lodging taxes are charged on the subtotal, $105.50 on a $100.00 room [4], so a study that shows the guest's total bill computes them on that subtotal. Any of the three models can be rerun with a project's own inputs in the DSCR and debt yield calculator.

Which FSC guides apply to a Nebraska project?

FSC's asset guides are national, so a Nebraska project pairs the guide for its asset with the city, county and state rules on this page; there is no Nebraska-only asset page. For a fuel project, the Nebraska truck stop and convenience store model study is laid out for a USDA Business and Industry loan. The guides below are grouped by what each project sells, with the Nebraska rule that most often changes its numbers:

• Room nights and campsites: the hotel, RV park and glamping guides, read with the county lodging rate, the 30-day line [5] and the rule that a campground site is a hotel for lodging tax.
• Events and the water: the wedding venue and marina guides, read with the Certificate of Occupancy and the liquor establishment inspection.
• Meals and drinks: the restaurant and brewery guides, read with the prepared food and alcohol tax, the city occupation tax and the 75% utensil test [29].
• Pumps and wash bays: the gas station, truck stop and car wash guides, read with the tank fees, the delivery prohibition and the release deductible.
• Homes and storefronts: the multifamily, manufactured housing community, mixed-use and retail guides, read with the 100% assessment, the July 1 rent-restricted filing and the 120% income line [13][42][48].
• Space and power: the self-storage, RV and boat storage, cold storage, industrial and data center guides, read with the ImagiNE levels, the July 1, 2026 repeal of the data center sales tax exemption and the nameplate capacity tax.
• Beds, clinics and classrooms: the assisted living, senior housing, skilled nursing, medical office, daycare and charter school guides, read with the State Fire Marshal's licensure inspections and the enrollment measures above.

Where the loan type is still open, SBA vs conventional feasibility studies explains how an SBA lender's review and a bank's own review differ, and feasibility study vs business plan separates two documents that borrowers often confuse.

Who prepares a Nebraska feasibility study, and who sets the numbers it relies on?

A consultant independent of the borrower prepares it, and it gives no opinion of value; the numbers it relies on come from the Department of Revenue, county officials, cities, the State Fire Marshal and a few program agencies [1][4][13][19]. In Nebraska's assessment rules the word appraisal has a fixed meaning: the Department's assessment regulation defines it as a written opinion of value of real property based on an adequate description of the property [35]. That is the assessor's tool for the tax roll. A feasibility study forms no such opinion; it tests whether a project's income can carry its debt, and a lender that also needs a value orders an appraisal as a separate engagement. The line between the two reports is drawn in feasibility study vs appraisal, and the line between a market study and a feasibility study in feasibility study vs market study. Brokerage is a third, separate activity: the Nebraska Real Estate Commission licenses and regulates real estate salespersons and brokers under the Nebraska Real Estate License Act [60], and a feasibility study neither lists nor sells property.

SBA serves all 93 Nebraska counties from its Nebraska District Office in Omaha [61]. Rural status questions for a USDA loan go to the Rural Development State Office that 7 CFR 5001.3 names [31]. What each program's file must hold is on FSC's SBA feasibility study and USDA feasibility study pages. Table 20 lists the bodies whose decisions become rates and dates in a Nebraska projection.

Table 20. Who sets the rates and dates in a Nebraska study

Source: Department of Revenue pages and regulations [1][2][3][4][5][13][16][46][56]; State Fire Marshal pages [19][20][45][47][49][51][52]; Department of Water, Energy, and Environment [43]; ImagiNE Nebraska and Department of Economic Development [41][42]; Nebraska Tourism Commission [9]; Coordinating Commission for Postsecondary Education [40]; SBA [61]; 7 CFR 5001.3 [31].

What belongs in a Nebraska feasibility study file?

It holds the documents that put a place and a date on each local number: the rate notices for the site's city and county, the assessor's January 1 value and any protest, the city's occupation tax ordinance, the permits and inspections the project needs before it opens, and any incentive agreement with its dates [1][4][13][19]. Table 21 pairs each document with the Nebraska rule that makes it necessary. FSC's general document checklist is the starting list, and the SBA and USDA checklist generators turn it into a list for one loan.

Table 21. The Nebraska file: documents and what each proves

Source: Department of Revenue pages and regulations [1][3][4][5][6][13][16][21][35][48][59]; ImagiNE Nebraska and Department of Economic Development [17][18][41][42]; State Fire Marshal [19][20][45][47][49][51][52]; Department of Water, Energy, and Environment [43]; SBA [61]; 7 CFR 5001.3 [31].

What makes a Nebraska feasibility study cost more or take longer?

The number of places and dates it has to document sets both, and this page gives no fee or week figure. For pricing in general, see feasibility study cost in 2026; for a figure on a specific project, run the cost estimator; and if it is unclear whether a market study should come first, the market vs feasibility decision tree sorts that out. These Nebraska conditions widen the work:

• A city occupation tax with no published rate. The Department names Omaha and Lincoln among the cities that levy occupation taxes but gives no rate for either [4], so the study obtains the ordinance from the city and confirms which activity it reaches.
• A site near a city or county line. The local sales rate, any occupation tax, the county lodging rate and the levy can all change across the line [3][4][6][9], and a study that compares sites documents each set.
• An incentive with its own calendar. A TIF division needs the August 1 notice and ends within fifteen years, and an ImagiNE application has investment and employment levels to meet [16][17].
• A fuel site with a tank history. Registration, the installation permit, any red tag and any release claim each leave records to collect and read [20][43][47].
• A licensed use. Health care, child care, liquor and mobile home park licensees each pass a State Fire Marshal inspection, and every new or converted building needs its Certificate of Occupancy [19][45][49][51][52].
• City records behind the state series. The Department publishes county sales, lodging and valuation series and city sales tax settlements [32][33][34][39], but a city's occupation tax ordinance, its own financial reports and its building permit records come from the city, and a study in Omaha, Lincoln or Bellevue gathers the ones its site needs.