Tattoo / Piercing Permits & Licenses in Lincoln, NE

Required for all domestic LLCs. Annual report required separately (see below).

Mandatory for all employers with one or more employees in Nebraska under Nebraska Workers' Compensation Act (Neb. Rev. Stat. §48-113). Sole proprietors may elect out but must file documentation. Coverage minimum: medical expenses and wage replacement for work-related injuries.

Not explicitly mandated by Nebraska state law, but effectively required through local health department inspections and commercial lease requirements. Strongly recommended due to high risk of exposure in tattoo/piercing settings (e.g., slip-and-fall, client injury claims).

Applies to all LLCs. Must include current registered agent and principal office.

Required for all tattoo/piercing facilities. Includes inspection. Nebraska Administrative Code Title 173, Chapter 20.

Required for each tattoo/piercing artist. Prerequisites: 18+, bloodborne pathogens training, facility affiliation. Nebraska Revised Statute 71-10,290 et seq.

Applies only if using trade name/DBA. Publication in county newspaper required within 30 days ($50-200 est. cost varies).

Tattoo/piercing services generally exempt, but sales of products taxable at 5.5-7% state + local. File returns monthly/quarterly.

Mandatory for all employers in Nebraska. Requires withholding Nebraska state income tax from employee wages. Registration is completed via Form 20 when setting up a business account with the Department of Revenue.

All employers must register with the Nebraska Department of Labor. New employers typically pay a standard rate of 2.5% for the first few years until experience rating is established.

Nebraska does not impose a franchise tax or gross receipts tax on LLCs. However, all businesses must file a Nebraska income tax return if they have income sourced in Nebraska. A single-member LLC taxed as disregarded entity reports income on owner’s individual return (Form 1040N). Multi-member LLCs file Form 1120N if electing corporate taxation. This is an annual filing obligation regardless of whether tax is owed.

Omaha imposes a business license tax based on gross receipts. Businesses must register with the City Finance Department. The rate varies by business type and revenue. Tattoo and piercing studios fall under personal services. Registration must be renewed annually. Other Nebraska cities (e.g., Lincoln) may have similar taxes; verify local requirements.

Lincoln requires a business tax receipt for all businesses operating within city limits. The tax is based on gross receipts and business category. Personal service businesses like tattoo and piercing studios must register. Annual renewal required. Other municipalities may have similar requirements; check local ordinances.

Businesses must file sales tax returns electronically via My Revenue. Frequency is determined by the Department of Revenue based on expected sales volume. Most new businesses start with quarterly filings. Due dates are the 20th of the month following the reporting period.

Employers must file Form WTH-1 electronically. Frequency (monthly or quarterly) is determined by the Department of Revenue based on withholding volume. First-time employers typically file monthly.

Employers must file Form UI-1000 each quarter, reporting wages and paying unemployment tax. New employers assigned a standard rate of 2.5% for first few years.

Required for all LLCs for federal tax purposes, even with no employees. Used for filing federal taxes, opening bank accounts, and registering with state agencies. Apply online at IRS.gov.

Required for all businesses operating within Omaha city limits

Tattoo/piercing studios classified as "personal service" uses; must comply with C-1/C-2 zoning districts per Omaha Municipal Code Title 55

Some Nebraska counties (including Douglas County) require a surety bond as part of the body art establishment permit process to ensure compliance with sanitation and health regulations. Bond amount and terms vary by jurisdiction. Not a statewide mandate.

Required under Nebraska Financial Responsibility Law (Neb. Rev. Stat. §60-501 et seq.) for any motor vehicle used in business operations. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage.

Not legally mandated by Nebraska, but strongly recommended if selling topical ointments, jewelry, or apparel. Potential exposure under Nebraska Uniform Commercial Code (UCC) and product liability tort law. No state-mandated minimum coverage.

Not legally required by Nebraska state law or regulation. However, highly recommended due to risk of claims related to infection, allergic reaction, or dissatisfaction with work. No enforcement agency; private civil litigation risk only.

Only applicable if the tattoo/piercing studio holds a liquor license, which is rare. Nebraska requires liquor liability insurance as part of license conditions (Neb. Rev. Stat. §53-124). Most tattoo studios do not serve alcohol and are exempt from this requirement.

While not required for single-member LLCs with no employees, obtaining an EIN is strongly recommended for banking and liability separation. This is a prerequisite for other federal compliance.

Requires plan review, on-site inspection, and adherence to Nebraska Body Art Regulations (adopted locally); artist individual certification also required

Tattoo studios typically require inspection for occupancy, exits, and fire suppression per Omaha Fire Code (IFC adopted)

Required for build-out of tattoo/piercing stations per Omaha Building Code

Comply with sign regulations in Omaha Municipal Code Chapter 55, Article 10

Registration required to reduce false alarms

Tattoo/piercing services exempt from general business license but retail sales trigger requirement

Includes pre-opening inspection; follows Nebraska Regulation and Licensure of Body Art

Special use permit may be required in certain zones

Required for all businesses; tattoo studios subject to life safety codes

FDA regulates tattoo inks as cosmetics and tattoo needles as medical devices. While FDA does not approve tattoo inks pre-market, they can take action if inks are adulterated or misbranded (e.g., containing unapproved color additives). Studios must use inks intended for dermal use and follow label instructions. FDA also monitors adverse events.

FDA encourages consumers and healthcare providers to report adverse events via MedWatch. While not mandatory for tattoo studios, reporting helps FDA monitor safety. Studios should maintain incident logs and cooperate with investigations.

The FDA regulates tattoo inks as cosmetics. Only color additives approved for topical use (not injection) may be used. Many inks contain pigments not permitted for dermal use. Studios must verify ink compliance and maintain documentation. EPA may regulate certain pigments under TSCA if used in large volumes.

All Nebraska LLCs must file an annual report by April 1 each year to remain in good standing. This applies to all LLCs, including tattoo and piercing businesses.

All body art establishments (tattoo and piercing studios) must renew their license annually by December 31. The license is issued to the facility, not the individual artist.

Each individual performing tattooing or piercing must hold a current Body Art Practitioner License, renewed annually by December 31. This includes proof of current bloodborne pathogens training.

All body art practitioners must complete OSHA-compliant bloodborne pathogens training. Certification must be renewed every 4 years and submitted with license renewal.

Local health departments conduct annual inspections of body art facilities to ensure compliance with infection control, sterilization, and waste disposal regulations. Some jurisdictions may inspect more frequently.

Most cities require annual fire safety inspections for commercial businesses. Requirements include proper exits, fire extinguishers, and electrical safety. Contact local fire department for specific schedule.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C. Multi-member LLCs are taxed as partnerships and must file Form 1065. All owners must pay self-employment tax on net earnings.

Requires an Exposure Control Plan, annual training, provision of PPE, hepatitis B vaccination offer, and proper disposal of sharps. This is highly specific to tattoo/piercing operations due to needle use and blood exposure.

Requires a written hazard communication program, safety data sheets (SDS), proper labeling, and employee training on chemical hazards. Common chemicals in tattoo/piercing studios include glutaraldehyde, alcohol, and ink solvents.

Tattoo and piercing studios are considered "public accommodations" under ADA Title III. Must ensure physical access (e.g., ramps, door widths), accessible restrooms if provided, and effective communication with disabled customers. Applies regardless of number of employees.

Used tattoo and piercing needles are classified as regulated medical waste under federal law. Must be stored in OSHA-compliant sharps containers and disposed of through licensed medical waste transporters. EPA does not regulate mercury in tattoo ink, but some inks may contain trace metals subject to reporting under EPCRA if thresholds are exceeded (rare).

The FTC's "Funeral Rule" does not apply to tattoo or piercing businesses. However, general FTC truth-in-advertising rules under Section 5 of the FTC Act do apply. This entry clarifies a common misconception.

Prohibits deceptive or misleading advertising (e.g., false claims about ink safety, healing times, or artist qualifications). Applies to all businesses. Specific to tattoo/piercing: claims about "non-toxic" inks or "FDA-approved" inks are prohibited unless substantiated (FDA does not approve tattoo inks).

Required for all employees in the U.S., regardless of citizenship. Applies to tattoo artists, piercers, and administrative staff. Form I-9 must be retained for 3 years after hire or 1 year after employment ends, whichever is later.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Independent contractor misclassification is a common risk in tattoo studios; DOL scrutinizes whether artists are truly independent.

Requires eligible employees (12 months of service, 1,250 hours in past year) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small tattoo studios will not meet the 50-employee threshold.

LLCs with employees must file Form 941 quarterly and Form 940 annually. Single-member LLCs may file Schedule C with personal return. See IRS forms for deadlines: Form 941 due quarterly (Jan 31, Apr 30, Jul 31, Oct 31); Form 940 due Jan 31 annually.

Employers must file Form WHT with the Nebraska Department of Revenue. Filing frequency is determined by the amount withheld. Annual Reconciliation (Form W-2G) due by January 31.

Businesses collecting sales tax must file regular returns (monthly, quarterly, or annually). License does not expire but must be maintained in good standing. Filing due dates vary by assigned schedule.

All body art establishments must maintain records of each procedure, including client consent forms, artist name, date, and description of service. Records must be available for inspection by DHHS.

The current Body Art Establishment License and all practitioner licenses must be visibly displayed in the studio. Additionally, OSHA posters and state-mandated labor law posters (if employees are present) must be posted in a common area.

All employers in the U.S. must display the OSHA Job Safety and Health – It's the Law poster. Available for free download from OSHA website.

Employers must display current Nebraska labor law posters, including Minimum Wage, Workers' Compensation, and Equal Opportunity Employment. Available from Nebraska Department of Labor website.

Self-employed individuals and LLCs must make estimated tax payments quarterly if they expect to owe $1,000 or more in federal taxes. Includes income and self-employment tax.

Non-wage earners must make quarterly estimated tax payments if they expect to owe $500 or more in Nebraska income tax.