Tax Information

City Sales Tax

The City of Wayne imposes a 1.5% local sales and use tax upon the same transactions that are subject to Nebraska state sales tax.

Allocation of Sales Tax Revenue
Sales tax revenues are deposited into the City's General Fund and allocated as follows:

First 1.0% of Sales Tax

• Beginning July 1, 2024
  • 0.85% is used for general capital expenditures, including but not limited to property development, infrastructure, fire, police and street improvements
  • 0.15% is used to fund economic development activities under the Wayne Economic Development Program (LB840)

Remaining 0.5% of Sales Tax

• This portion of the sales tax was initially approved by voters in November 2014 to fund the construction of a new swimming pool and aquatic center. 
• The bonds associated with the swimming pool have been paid in full
• As approved by the voters, the 0.5% portion of the sales tax is now allocated to parks and recreation purposes within the City of Wayne.

Termination Date
The City's 1.5% sales and use tax is authorized through June 30, 2039, unless extended by future voter approval. 

Hotel Occupancy Tax

The City Council has set a Hotel Occupancy tax at 5%.

Annual Occupation Tax Report

The annual Occupation Tax reports to comply with LB 445 regulations.