Lyon County, NV Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined tax rate
- 6% of gross lodging receipts
- Base license tax
- 5% under §4.02.03A
- Additional tax
- 1% under §4.02.03B
- Payment due
- Within 15 days after month end
- Late penalty
- 10% plus 1.5% monthly interest
- Applies in
- Unincorporated county only, not Fernley/Yerington
Summary
Unincorporated Lyon County imposes a transient lodging tax of 5 percent plus an additional 1 percent, a combined 6 percent, on gross receipts from hotels, motels, timeshare projects, vacation trailer parks, campgrounds, RV parks, and any other establishment renting rooms to transient guests. The tax applies only outside Fernley and Yerington, which collect their own room taxes, and proceeds fund tourism promotion split between the state and the county room tax board.
4.02.02: DEFINITION: ... For the purposes of this chapter, "transient lodging" is defined as all rooms or spaces rented in hotels, motels, timeshare projects, vacation trailer parks, campgrounds, recreational vehicle parks, and any other establishment that rents rooms or spaces to temporary or transient guests. ... 4.02.03: ... TAX IMPOSED: 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 cities that impose their own transient lodging tax within the county), on the gross receipts received or derived from such rental at a rate of five percent (5%). B. In addition to the tax imposed and set forth in subsection A of this section, there is fixed and imposed a tax on every licensee operating, conducting or engaging in a rental of lodging business within the county (outside and beyond the limits of any incorporated cities that impose their own transient lodging tax within the county), at the rate of one percent (1%) of the gross income received or derived for lodging or room rentals from such endeavors, business, or enterprise.
Full Breakdown
Lyon County Code Title 4, Chapter 2, the Transient Lodging Tax Ordinance, also called the Room Tax Ordinance, taxes every person operating a rental business in unincorporated Lyon County, outside Fernley and Yerington. Section 4.02.03A imposes a 5 percent license tax on gross receipts from rentals; Section 4.02.03B adds a further 1 percent tax on gross income from lodging or room rentals, for a combined 6 percent. Transient lodging under Section 4.02.02 covers rooms or spaces in hotels, motels, timeshare projects, vacation trailer parks, campgrounds, recreational vehicle parks, and any other establishment renting to temporary or transient guests, a definition broad enough to reach short-term vacation rentals.
Operators remit the tax monthly to the Lyon County Treasurer within 15 days after the close of each calendar month under Section 4.02.04. Of the 1 percent tax, three-eighths of proceeds go to the Nevada Department of Taxation's tourism promotion fund under NRS chapter 231, and five-eighths go to the Lyon County Room Tax Board, created under NRS 244A.597 and 244A.598, restricted to advertising via television, radio, newspaper, magazine, internet, or brochures under Section 4.02.05. The Room Tax Board or the Board of County Commissioners may inspect taxpayer records, and business data obtained is confidential absent majority board authorization or an information-exchange agreement with the state under Section 4.02.06.
Violations & Fines
Under Section 4.02.04, a lodging operator who fails to remit the tax on time owes, in addition to the unpaid tax, a 10 percent penalty of the amount due plus interest of 1.5 percent per month, or fraction of a month, from the due date until payment. The Room Tax Board and County Commissioners may audit records to confirm compliance, and disclosed taxpayer data is protected as confidential under Section 4.02.06 unless the board authorizes release.
Frequently Asked Questions
Does the transient lodging tax apply to Airbnb or vacation rentals in unincorporated Lyon County?
What is the total room tax rate?
What happens if the tax is paid late?
Who collects the tax and where does the money go?
Sources & Official References
Other rules in Lyon County
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