Nebraska Revised Statutes Chapter 18. Cities and Villages; Laws Applicable to All § 18-1758. Short-term rentals; municipality; ordinance or other regulation; powers

(1) For purposes of this section:

(2) A municipality shall not adopt or enforce an ordinance or other regulation that expressly or effectively prohibits the use of a property as a short-term rental.

(3) A municipality may adopt or enforce an ordinance or other regulation that specifically regulates property used as a short-term rental only if the municipality demonstrates that the primary purpose of the ordinance or other regulation is to protect the public's health and safety. An ordinance or other regulation authorized by this subsection includes:

(4) A municipality may adopt or enforce an ordinance or other regulation that imposes a sales tax or an occupation tax on short-term rentals if the tax is otherwise permitted by applicable law.

(5) A municipality may adopt or enforce an ordinance or other regulation that limits or prohibits the use of a short-term rental only if the law limits or prohibits the use of a short-term rental for the purpose of:

(6) A municipality shall apply an ordinance or other regulation regulating land use to a short-term rental in the same manner as another similar property. An ordinance or other regulation described by this subsection includes:

(7) This 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.