Las Vegas, NV Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base rate (75+ rooms)
- 5% of room revenue
- Base rate (under 75 rooms)
- 4% of room revenue
- Supplemental tax
- Additional 2% under § 4.20.035
- State add-on
- 0.5% under 2016 SB1
- Remittance deadline
- 15th of following month
Summary
The City of Las Vegas taxes hotel and motel room rentals at 6.5% to 7.5% combined, based on room count, layered on top of state and county levies.
There is fixed and imposed a tax on the room revenue derived by each hotel, motel, or other establishment which offers rooms to the public on a daily basis or for periods of less than a week which are located within the City, per the following schedule:(1)Five percent of all moneys received from room rentals by establishments have seventy-five or more rooms;(2)Four percent of all moneys received from room rentals by all establishments having less than seventy-five rooms.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 61).
Full Breakdown
Las Vegas Municipal Code § 4.20.030 imposes a room tax on every hotel, motel, or short-term establishment renting rooms for under a week: 5% of room revenue for properties with 75+ rooms, 4% for smaller ones, plus a separate 0.5% state-mandated add-on from 2016's Senate Bill 1. Section 4.20.035 adds a supplemental 2% tax, bringing the combined city rate to 7.5% (6.5% for smaller properties). Guests staying past 30 consecutive days become 'resident guests' under § 4.20.040 and stop owing the tax. Operators add it to the bill and remit monthly to the City by the 15th.
Violations & Fines
Operators who fail to collect or remit room tax by the 15th of the following month are liable for the tax themselves and lose the 2% collection fee; the City can pursue delinquent taxes as a debt.
Frequently Asked Questions
Does the Las Vegas room tax apply to short-term rentals?
When does a long-term guest stop owing room tax?
Sources & Official References
Other rules in Las Vegas
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Transient Occupancy Tax in Nearby Cities
How other cities in Clark County handle transient occupancy tax.