Good Life District Occupation Tax (ended 9/30/2025)

With the passage of LB 707 by the Nebraska Legislature the City of Grand Island adopted Ordinance No. 10,029 on August 5, 2025 which changed how collections will handled for the Good Life District after September 30, 2025. Previously Ordinance No. 9983 adopted on September 3, 2024 enacted a 2.75% occupation tax on all items which are subject to the Nebraska State Sales and Use Tax within the Good Life District Program Area detailed in section 38-13. The ordinance became effective on October 1, 2024 and required business owners to remit the 2.75% Good Life District tax to the City of Grand Island. With the adoption of Ordinance No. 10,029 you will no longer need to separately collect and remit the 2.75% Good Life District Tax directly to the City of Grand Island after September 30, 2025. The Good Life District Tax ended on September 30, 2025. LB 707, effective October 1, 2025, changed the State sales tax rate for sales made within the Grand Island Good Life District to 5.5%.

Beginning 10/1/2025

Map of the Good Life District

Curious on your specific address? CLICK HERE for the Nebraska Department of Revenue Sales Tax Rate Finder  

Nebraska Department of Revenue Information Guides

Good Life District Tax Analysis

For additional questions regarding the Good Life District please email our team or call (308) 385-5444 ext 1161.