Taxes & Fees: Las Vegas vs Paradise

How much does a Las Vegas STR license cost?

The annual Short-Term Residential Rental business license fee under LVMC Chapter 6.75 is $500 per year, charged on top of the non-refundable Conditional Use Verification (CUV) application fee paid to the Department of Planning. The license must be renewed each year and lapses immediately if not renewed, exposing the operator to the city's $1,000 to $10,000 per-violation civil penalty schedule for unlicensed operation.

What taxes do I have to collect on a Las Vegas Airbnb booking?

Every short-term rental booking is subject to the Clark County Transient Lodging Tax: 13.38% for properties inside the Primary Gaming Corridor and 13.00% outside it. The tax is administered by the Clark County Department of Business License under NRS 244A. Airbnb and Vrbo collect and remit the tax for bookings on their platforms; hosts are responsible for verifying coverage and remitting tax on direct bookings or other platforms.

Do I owe Nevada state sales tax on STR bookings?

Lodging stays under 31 days in Clark County are subject to the county transient lodging tax rather than the state retail sales tax, but operators selling related taxable goods or services (e.g., resale of supplies) may need a state Sales/Use Tax permit from the Nevada Department of Taxation. Operators with payroll above the Nevada Modified Business Tax threshold may also owe MBT. Consult the Nevada Department of Taxation for entity-specific obligations.

What is the lodging tax rate for Airbnb in unincorporated Clark County?

The combined Transient Lodging Tax is approximately 13.38% in most unincorporated areas. It applies to rent plus cleaning and resort fees. Airbnb typically collects and remits on behalf of hosts but the host remains legally responsible for compliance.

Do I need to file tax returns in months with no bookings?

Yes. Once registered for the Clark County Transient Lodging Tax, you must file a monthly return even if gross receipts are zero. Failure to file carries penalties and can trigger license suspension.