Henderson, NV Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City portion
- 2% of rental revenue
- Combined rate
- ~13% (14% resort hotels)
- Due date
- 1st of month, delinquent after 15th
- Exempt
- Stays of 31+ consecutive days
- Enforced by
- Finance dept. business operations division
Summary
Hotels, motels and other transient lodging in Henderson collect layered room taxes, convention authority, city, tourism/school, transportation, state education and stadium district portions, totaling about 13% of rent (14% at resort hotels), remitted monthly to the city's finance department.
Every operator of transient lodging shall...pay the following transient lodging taxes...B.City of Henderson transient lodging tax of two percent of total rental revenue received from sleeping room/space rentals to transient guests; andC.Tourism and school district fund transient lodging tax of two percent...andD.Transportation district transient lodging tax of one percent...andE.State education transient lodging tax of three percent...andF.One-half of one percent of the total rental revenue from the rental of transient lodging for the Clark County stadium district.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 59 Update 3).
Full Breakdown
Henderson Municipal Code chapter 4.48 layers six separate transient lodging taxes onto rent for hotel, motel, time-share, campground and RV-park stays: a convention and visitors authority tax (4.5% standard, 5.5% at resort hotels, including a 0.5% Las Vegas Convention Center expansion add-on), a 2% City of Henderson tax, a 2% tourism/school district tax, a 1% transportation district tax, a 3% state education tax, and a 0.5% stadium district tax. Operators owe the combined tax whether or not they collect it from the guest, due to the finance department's business operations division on the 1st of each month, delinquent after the 15th.
Violations & Fines
Late payment draws interest and penalties under section 4.48.110; becoming significantly delinquent twice in 12 months forces a cash deposit and can suspend the operator's business license until all taxes are paid.
Frequently Asked Questions
Does Henderson's lodging tax cover short-term rentals?
What happens if an operator pays the room tax late?
Sources & Official References
Other rules in Henderson
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Transient Occupancy Tax in Nearby Cities
How other cities in Clark County handle transient occupancy tax.