Overview
Lodging establishments, within the city of Las Vegas jurisdiction, that are rented out to guests for 30 days or less on a daily or less than weekly basis are subject to room tax. Room tax is also known as “transient lodging tax” and assessed on the occupancy of a room and all related charges. Room taxes support funding for various state and local projects including the new NFL stadium, the expansion of the Las Vegas Convention and Visitors Authority and education.
Business License Application Submission
A room tax account will be automatically created upon approval of the business license for the lodging establishment. For additional information on the business license application process click Apply.
Due Date
Room tax should be collected by the operator from the guest as a separate add-on charge. Remittance of the taxes must be paid on or before the 15th day of the month following the month the taxes accrued to avoid penalties and interest. Unpaid room tax may result in a lien against the property and place the business license at risk of being revoked. The Room Tax Calculator can be used to complete the room tax report.
Payment
Payments can be submitted by mail or made in person at the Customer Care Center located at 500 S. Main Street, Suite 110, Monday through Friday (excluding holidays) from 7:30 a.m. – 5 p.m.
NOTE: At this time room tax payments cannot be submitted online.
Room Tax Applicability
Business license categories that are subject to room tax include, but are not limited to:
- Hotels
- Motels
- Short Term Residential Rentals
Rates
| CLV Property Location |
Room Tax Rate |
| Outside the Primary Gaming Corridor |
13% |
| Inside the Primary Gaming Corridor |
13.38% |
To determine if your establishment is located inside the Primary Gaming Corridor contact zoning at 702-229-6301.
Additional detailed information on room tax, rates and a map of the Primary Gaming Corridor is available in the Room Tax Packet. Please note that the Nevada State Legislature has the authority to adjust the room tax rate as they deem appropriate.
To speak with a Business License Auditor related to room tax matters call 702-229-6281 or email BusLicenseAuditors@lasvegasnevada.gov.