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Revenue Department

The City Revenue Departments mission is to handle tax issues regarding the city.  The responsibility of the revenue department is to:  approve as well as collect, classify, process and monitor all business licenses due to City of Lincoln.  In particular gasoline, tobacco, wine, sales and use taxes,  business license and similar activities. The Revenue department  conducts and/or oversees all business license in Lincoln.  The Revenue officer is also responsible for enforcing all laws regarding the licensing of business activity including issuing warnings, assessing penalties and court appearances.  The Revenue department works with the City Clerk in assessing liens against taxpayers that fail to pay taxes.

The city business license is based on sales except where regulated by state law.   The license period is  January thru December.  License purchased after June 30 are typically prorated for most business activities.  Special event or iterenant license are not prorated.   License are due by January 31 of each year.  There is a $12.00 issuing fee that must be paid with each license.  Penalities and interest apply to any license paid past the due date.

For questions contact Kim Davidson- Revenue Officer at or  Revenue Department at 205-763-4006