Room Tax

Overview

Lodging establishments that are rented out to guests on a daily or less than weekly basis for 30 days or less are subject to room tax. Also known as “transient lodging tax," it is assessed on the occupancy of a room and all related charges. Room tax should be collected by the operator from the guest as a separate add-on charge.

Room taxes support funding for various state and local projects, such as the Raiders stadium, the expansion of the Las Vegas Convention and Visitors Authority and education funding.

Room Tax Applicability

Business license categories that are subject to room tax include, but are not limited to:
 Hotels
 Motels
 Short Term Residential Rentals

Business License Application Submission

A room tax account will be automatically created upon approval of the lodging establishment’s business license. For additional information on the business license application process, click here.

Due Date

For each calendar month room taxes are accrued, the full amount of tax must be paid by the 15th day of the following month to avoid penalties and interest. Unpaid room taxes may result in a lien being placed against the property and put the business license at risk of being revoked.

For questions related to room tax, please email BusLicenseRoomTax@lasvegasnevada.gov.

Payment

There are three methods to pay room taxes:

Online

The monthly room tax return can now be submitted and paid online. For reporting instructions please click here.

A Citizen Portal account is needed to report online. To sign in to your account or set up a new account, please click here.

Please note that ACH is the only form of payment accepted for online room tax payments.

Mail

Check payments can be mailed to:

City of Las Vegas
Department of Finance
495 S. Main St., 4th Floor
Las Vegas, NV 89101

In Person

Payments can be made in person at the Customer Care Center located at 500 S. Main Street, Suite 110, Monday to Thursday (excluding holidays) from 7:30 a.m. to 5 p.m.

NOTE

If making payment in person or by mail, our helpful Room Tax Calculator tool can be used to complete the room tax report.

Effective Jan. 1, 2026, your payment must be received by the due date (i.e. the 15th of the month). Payment received after this date will incur late penalties and interest charges. Please be aware that the postmark date will no longer be used to determine if payment was received on time.

Rates

A small area of the city of Las Vegas falls within the Primary Gaming Corridor.

Locations inside this area are subject to a room tax rate of 13.38%.
Locations outside this area are subject to a room tax rate of 13%.

This interactive map may help to determine if your establishment is located inside the Primary Gaming Corridor. Alternatively, you may contact a city planner at 702-229-6301.

Additional details on room tax and rates 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.

For questions related to room tax please email BusLicenseRoomTax@lasvegasnevada.gov.

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495 S. Main St.
Las Vegas, NV 89101

Phone: (702) 229-6011

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