Good Life District Occupation Tax
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. Instead, the Good Life District Tax will now be remitted to the State of Nebraska on your Form 10 as part of your normal sales tax remittance.
Good Life District Occupation Tax Forms beginning 10/1/2025
Instructions for Good Life District Occupation Tax
Curious on your specific address? CLICK HERE for the Nebraska Department of Revenue Sales Tax Rate Finder
Good Life District Occupation Tax Forms through 9/30/2025
Instructions for Good Life District Occupation Tax
Remittance Form Effective October 1, 2024
Additional Information
Nebraska Department of Revenue Information Guides
Good Life District Tax Analysis
For additional questions regarding the Food & Beverage Occupation Tax please email our team or call (308) 385-5444 ext 1161.