Elko County, NV Hotels & Lodging: Transient Occupancy Tax (2026)

Elko County Code § 6-7-2(A) imposes a license tax on every person operating a rental business within the county, outside the limits of the incorporated towns and cities, measured on gross receipts from the rental. The rate is 7 percent in the unincorporated town of Jackpot, 9 percent for the line the code prints for the unincorporated town of West Wendover, 5 percent throughout the rest of the county, and 4 percent inside the Elko City-County Civic Auditorium Authority boundaries.

Two more taxes sit on top. Subsection (B) adds a Convention Center-Auditorium Fund Room Tax of 3 percent of gross income from room rentals inside the Authority boundaries, to the extent those boundaries fall outside the City of Elko. Subsection (C) adds a 1 percent tax on lodging rentals outside incorporated cities, effective May 9, 1983. Three-eighths of that 1 percent goes to the Nevada Department of Taxation for the tourism promotion fund, and five-eighths goes to the County Recreation Board for advertising the county's tourism resources.

Who is taxed is set by § 6-7-1. A rental business is any hotel, motel, motor court, lodge, cottages, lodging house, apartment house, rooming house, trailer court, trailer park, tourist camp or other accommodation with four or more rooms for rent, including package deals. Gross income is the gross revenue from room rentals, less the license tax and any other excise tax added to the rental price. Section 6-7-4 exempts any rental where the lessee takes the room for 28 days or more and the price was negotiated on that period.

The operator collects. Under § 6-7-5 the licensee adds the tax to the room price and records it separately on registration cards. The licensee needs a license from the Tax Administrator, who is the Treasurer of the County of Elko, obtained within ten days of starting business under § 6-7-3. Under § 6-7-9 the license costs nothing, runs July 1 through June 30, and cannot be transferred. Section 6-7-6 requires a posted notice showing 10 percent in West Wendover, 8 percent in Jackpot, 8 percent inside the Authority boundaries, and 6 percent in the remainder of the county.

Payment is due to the Tax Administrator by the tenth day of the month after the rental, with a five-day grace period under § 6-7-8. After the fifteenth the licensee owes a 10 percent penalty plus 1 percent monthly interest, capped at 30 percent of the tax, plus collection costs including court costs and attorney fees. Quarterly payment needs the Tax Administrator's written consent.