Permitting Authorities / City of Bellevue - Permits and Inspection Division
Do you need a permit to replace a roof in Bellevue, NE?
cityCity of Bellevue - Permits and Inspection Division
The permitting authority for the City of Bellevue, Nebraska (Sarpy County). The Permits and Inspection Division issues building permits for the city and its two-mile extraterritorial jurisdiction, and licenses building contractors under the city's own contractor-licensing ordinance.
Jurisdiction
City of Bellevue, Nebraska
Jurisdiction type
city
Address
1500 Wall Street, Bellevue, NE 68005
Contact
- url: https://www.bellevue.net/332/Building-Permits
- phone: 402-293-3000
Contractor registration required
Required
Registration details
- state_level: STATEWIDE, AND INDEPENDENT OF WHATEVER THIS JURISDICTION REQUIRES. Neb. Rev. Stat. 48-2104(1), in the Contractor Registration Act (48-2101 to 48-2117): "Before performing any construction work in Nebraska, a contractor shall be registered with the department." "Department" means the Department of Labor (48-2103(4)), and 48-2102 states the intent "that all contractors doing business in Nebraska be registered with the department." A roofer is inside the definitions rather than at their edge: "Construction" means "work on real property and annexations, including new work, additions, alterations, reconstruction, installations, and repairs" (48-2103(2)), and "Contractor" means a person or firm "engaged in the business of the construction, alteration, repairing, dismantling, or demolition of buildings ... and every other type of structure" (48-2103(3)). TWO EXEMPTIONS, BOTH IN 48-2104(1): a person who performs work, or has work performed, on his or her own property; and "any person who earns less than five thousand dollars annually for construction services." Read that threshold carefully - it is annual earnings for construction services, not the value of one job, so it will rarely reach a working roofer. An exemption from registration does not exempt anyone from Nebraska income tax withholding (48-2104(2)). WHAT REGISTRATION IS NOT: 48-2102 says in terms that it is "not the intent of the Legislature to endorse the quality or performance of services provided by any individual contractor," so this is not a competency credential and must not be described to a homeowner as one. WHAT IT IS TIED TO: workers' compensation. Under 48-2110 the Commissioner of Labor must revoke a registration when an investigation shows the contractor has failed to maintain workers' compensation coverage, and must revoke as of the time of cancellation if a cancellation notice arrives. HOW TO CHECK A CONTRACTOR: 48-2117 requires the Department of Labor, with the Department of Revenue, to maintain a database of registered contractors accessible on the Department of Labor's website, showing for each whether the contractor carries workers' compensation insurance, is self-insured, or is a sole proprietor.
- city_level: Bellevue City Code Section 8-131 (License Required; Examination) states it is unlawful for any person to engage in the building construction business as a building contractor in the city or within the two-mile jurisdiction without first securing a license from the Permits and Inspections Department; Section 8-141 requires an established place of business with the contractor's registration/license posted conspicuously at that place of business.
Permit process note
Bellevue City Code Section 8-144 provides that "only licensed building contractors" are "permitted to contract for building construction" in the city, and the Permits and Inspection Division administers building permits for the city and its two-mile extraterritorial jurisdiction.
Drip edge
Required — Drip edge is required at eaves and rake edges of shingle roofs (IRC R905.2.8.5). The jurisdiction adopted the 2021 International Residential Code via Bellevue City Code § 8-18.6 (Ord. 4033, passed 5-4-2021); that instrument, read in full, does not amend R905.2.8.5, so the code's drip-edge requirement stands as enacted local law. About drip edge
Ice & water shield
Required — Bellevue's amended IRC Table R301.2, Climatic and Geographic Design Criteria (Bellevue City Code § 8-18.6(B), Ord. 4033, passed 5-4-2021), lists "Ice Barrier Required" as "YES" for the city. About ice & water barrier
Impact-resistant roofing
Not required — Ordinance No. 4033, "AN ORDINANCE TO AMEND SECTION 8-18.6 OF CHAPTER 8 OF THE BELLEVUE CITY CODE PERTAINING TO THE AMENDMENTS AND CHANGES TO THE INTERNATIONAL RESIDENTIAL CODE, 2021 EDITION," passed on third reading May 4, 2021, was read in full: Section 1, all 44 numbered amendment items. Of those, only the items amending Table R301.2 (climatic/geographic design criteria), Section R903.4 (Roof drainage), Section R908.3.1 (deleted in its entirety), Section R908.3.1.1 (Roof recover not allowed, amended to bar recover outright), and new Section R908.7 (Roof maintenance - repair, a 100-square-foot permit threshold) touch Chapter 9, Roof Assemblies. No item amends Section R902 (Roof Classification) or otherwise addresses impact resistance. No UL 2218, Class 4, or impact-resistance provision appears anywhere in the ordinance. At the state layer, Neb. Rev. Stat. Section 71-6403(1)(b) adopts the IRC 2018 by reference "except section R313 and chapters 25 through 33," leaving Chapter 9 unmodified at the state level; Bellevue used its Neb. Rev. Stat. Section 71-6406(2)(a) local-amendment authority to adopt the newer 2021 IRC edition in its place, and that local ordinance likewise contains no impact-resistance mandate.
Repair permit threshold
"No roofing permit is required for any maintenance or repairs that are an accumulative of one roofing square (100' sq) or less provided there is only one layer of existing roof covering. Any reroofing exceeding one roofing square (100' sq) requires a permit and the entire roof to be brought up to current code." (Bellevue City Code § 8-18.6(OO), new Section R908.7 "Roof maintenance - repair," Ord. 4033, passed 5-4-2021).
Wind design criteria
Table R301.2, Climatic and Geographic Design Criteria, as amended: Ground Snow Load 25; Wind Speed 115 mph; Seismic Design Category A; Weathering Severe; Frost Line 42 in.; Termite M-H; Decay S-M; Winter Design Temp. -3 F; Flood Hazards 1971; Ice Barrier Required YES; Air Freezing Index 1680; Mean Annual Temp. 51.2 F (Bellevue City Code § 8-18.6(B), amending 2021 IRC Table R301.2, Ord. 4033, passed 5-4-2021). Topographic effects, special wind region, and windborne debris zone are not stated as separate columns in this table.
Roof layer limit / recover
Bellevue City Code § 8-18.6(MM)-(NN) (amending the 2021 IRC) deletes "Section R908.3.1, Roof recover," in its entirety and amends "Section R908.3.1.1, Roof recover not allowed" to read: "A roof recover shall not be permitted." (Ord. 4033, passed 5-4-2021.)
Sales & use tax
7.0% combined (.07) = Nebraska state rate 5.5% + City of Bellevue local-option rate 1.5%, effective July 1, 2026, per the Nebraska Department of Revenue's Local Sales and Use Tax Rates schedule (Form 6-545-2024 Rev. 3-2026). Nebraska's local sales tax is state-administered, not self-collected by home-rule cities as in Colorado; no separate construction/use tax deposit at building-permit issuance was found for Bellevue. Roofing contractors are taxed on materials, not labor, under one of three DOR 'contractor options' elected in the Nebraska Dept. of Labor's Contractor Registration Database (per the DOR's Nebraska Taxation of Contractors information guide, 6-346, rev. 10/2007 with 6/22/2011 updates): 'Option 1 contractors must continue to collect sales tax on the amounts billed to other contractors and project owners for building materials they annex during the project' (labor separately stated is untaxed); 'Option 2 contractor labor charges are not taxable... Option 2 contractors will continue to pay sales tax on their purchases of building materials and fixtures' (contractor pays tax on cost, does not charge the customer); 'Option 3 contractors will continue to remit use tax on building materials and fixtures withdrawn from inventory' at 'the rate in effect at the time and place of withdrawal.' A contractor who does not register and elect an option 'will be treated as a retailer under Option 1.'
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Sources
- nebraskalegislature.gov verified 2026-08-31
- nebraskalegislature.gov verified 2026-08-31
- nebraskalegislature.gov verified 2026-08-31
- nebraskalegislature.gov verified 2026-08-31
- nebraskalegislature.gov verified 2026-08-31
- codelibrary.amlegal.com verified 2026-08-31
- bellevue.net verified 2026-07-31
- codelibrary.amlegal.com verified 2026-07-19
- revenue.nebraska.gov verified 2026-07-18
- bellevue.net verified 2026-07-17