Hotels & Lodging in Elko County, NV (2026)
1 rule for unincorporated Elko County, Nevada.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Elko County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
In unincorporated Elko County, Nevada, every rental business with four or more rooms owes a room tax under Elko County Code § 6-7-2: 5 percent of gross receipts across most of the county, 4 percent inside the Elko City-County Civic Auditorium Authority boundaries, and 7 percent in Jackpot. Subsections (B) and (C) add further taxes on top of those rates.
Elko County, Nevada Room Tax on Hotels and Lodging
Some RestrictionsElko County Code § 6-7-2
(A) There is hereby fixed and imposed a license tax on every person operating, conducting or engaging in a rental business within the County (outside and beyond the limits of the incorporated towns and cities within the County), on the gross receipts received or derived from such rental in as follows: 1. In the unincorporated town of Jackpot, Nevada, the tax shall be seven percent (7%) of the g...
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