Clark County, NV Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Resort hotel, primary gaming corridor
- 13.38% combined rate
- Resort hotel, rest of stadium district
- 13% combined rate
- Non-resort within 35 mi of LVCC
- 12.5% combined rate
- Short-term rentals
- Taxed same as hotels (Ch. 7.100)
- Late payment penalty
- 1.5%/month interest + 11% fee
Summary
Clark County charges a combined transient lodging tax up to 13.38% on hotel and resort stays in the unincorporated Strip corridor, and short-term rental units are taxed the same way as hotels under Chapter 4.08.
The combined transient lodging tax rates for transient lodging establishments located within the unincorporated areas of Clark County shall be as follows: ... Resort hotel within primary gaming corridor 5% 0.5% 2% 1% 1% 3% 0.88% 13.38% ... Other transient lodging establishment more than 35 miles of the Las Vegas Convention Center 2% 0.5% 2% 1% 2% 3% 0% 10.5%
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 147).
Full Breakdown
The county's combined transient lodging tax (Clark County Code Chapter 4.08) layers a Convention & Visitors Authority tax, tourism/school district fund tax, transportation district tax, county tax, state education tax and stadium district tax onto every room bill. Resort hotels (200+ rooms with gaming) inside the primary gaming corridor pay 13.38% total; resort hotels elsewhere in the stadium district pay 13%; smaller properties within 35 miles of the Las Vegas Convention Center pay 12.5%. Section 4.08.005 defines 'transient lodging establishment' to include short-term rental units under Chapter 7.100, so Airbnb-style rentals owe the same tax as hotels. The Clark County Department of Business License collects it.
Violations & Fines
Late payment adds 1.5% monthly interest plus an 11% administrative fee; unpaid tax can suspend then revoke the transient lodging license. Violating the chapter is a misdemeanor: up to $1,000 fine and six months in jail (Section 4.08.110).
Frequently Asked Questions
What's the hotel tax rate on the Las Vegas Strip?
Do Airbnb and short-term rentals owe this tax?
Sources & Official References
Other rules in Clark County
Compare Clark County to another location·View the Nevada hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.