Washoe County, NV Hotels & Lodging: Transient Occupancy Tax (2026)

151 fixes a transient lodging tax of six percent of gross rental receipts on every operator of transient lodging in the unincorporated county, collected for the Recreation Board. 151, bringing the total county-imposed rate to eight percent before any separate district or Reno-Sparks Convention and Visitors Authority assessments apply. 1501 defines "transient lodging" broadly to include hotels, motels, resort hotels, guest houses, timeshare properties, vacation homes, apartment houses, and recreational vehicle parks or campgrounds, so a short-term rental home falls within the same tax base as a hotel room.

150 defines a "transient guest" as anyone with occupancy rights to a room for less than 28 consecutive days, the same 28-day line the county uses elsewhere to define a short-term rental, meaning any qualifying stay under 28 days is taxable. 153 requires the operator to hold a license from the tax administrator before renting transient lodging, with each day of unlicensed operation a separate violation. 156 exempts lodging operated by a tax-exempt religious, charitable, or educational organization providing its own services. 1523 requires the operator to add the tax to the room charge, display it separately on the guest folio or registration card, and remains liable for the tax whether or not it was actually collected from the guest.