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Council reviews proposal to replace wheel‑tax late interest with flat $25 late fee

Lincoln City Council · March 2, 2026
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Summary

Finance Director Joe Domenge presented an amendment to Lincoln Municipal Code to replace the wheel‑tax late interest and penalty calculations with a single $25 late fee; Councilmember Duden asked whether the fee is per day and Domenge clarified it is a one‑time charge.

City Finance Director Joe Domenge presented council members with a proposed amendment to Lincoln Municipal Code section 3.20.240 to simplify the wheel‑tax delinquency penalty. Domenge said the change replaces monthly interest calculations and a six‑month penalty assessment with a single $25 late fee assessed at registration, and that the change aligns better with Nebraska DMV systems.

Domenge said the change "moves it to a flat $25 late fee and eliminates all those interest calculations." Councilmember Duden asked, "Is that per day?" Domenge clarified, "Oh, no. It's one time."

Domenge said the flat fee approach mirrors practice in other jurisdictions such as Omaha and would simplify administration. There was no public comment on the item at the hearing; the transcript records the presentation and discussion but does not show a separate recorded vote on the ordinance during this meeting.

Next steps: the item was presented on second reading and may proceed according to the council's ordinance schedule; staff will work with Nebraska DMV systems to implement the simplified assessment if the ordinance is adopted.