Hotel guests in the Strip resort corridor pay a combined 13.38% transient lodging tax — 8.38% Clark County base plus 4.62% state Live Entertainment Tax surcharge for resort-area properties — funding the LVCVA, schools, and the Allegiant Stadium bond.
Nevada's lodging tax structure layers state, county, and special-district levies. Within the primary gaming corridor, Clark County imposes a 13.38% transient lodging tax under NRS 244.3352, blending the base rate with surcharges dedicated to the Las Vegas Convention and Visitors Authority, K-12 education, transportation, and the Allegiant Stadium financing for the Raiders. The City of Las Vegas applies the same 13% range downtown. Resort fees charged separately by hotels are also subject to the lodging tax under Nevada Tax Commission rulings. The tax appears as a separate line on every folio and applies even when rooms are comped against gambling losses.
Hotels failing to remit collected tax face Nevada Department of Taxation audits, interest, penalties up to 25%, and potential gaming-license review for non-restricted properties. Misclassifying long-stay guests to evade tax also draws penalties.
Las Vegas, NV
Las Vegas does not impose a hotel-specific living wage. Nevada's constitutional minimum wage of $12 (Q2 ballot, 2022) covers all workers. Strip wages are set...
Las Vegas, NV
Nevada has no income tax but imposes the Modified Business Tax (NRS 363B) on payroll over $50,000 quarterly, plus a $200 annual State Business License. Las V...
See how Las Vegas's transient occupancy tax rules stack up against other locations.
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