North Las Vegas, NV Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Resort hotel tax rate
- 13% (since 3/1/2017)
- Non-resort/motel/STR rate
- 13% (since 3/1/2017)
- City's cut
- 2.0% (non-resort), 1.0% (resort)
- Permanent residency threshold
- 30 consecutive days
- Payment schedule
- Monthly, by the 15th
- STR treatment
- Taxed same as non-resort hotels
Summary
North Las Vegas taxes transient lodging at 13 percent for resort hotels and non-resort hotels, motels, and short-term rentals alike, effective March 1, 2017, under Municipal Code Section 5.22.010. Stays of 30 or more consecutive days are exempt as permanent residency.
F.Effective March 1, 2017, the tax on transient lodging shall be thirteen (13) percent for all room rentals by all hotels other than resort hotels, by all motels, by all residential dwelling units operating as a short-term rental, and by apartment motels advertising and accepting less than weekly rentals. ... In order to establish permanency of occupancy for all hotels other than resort hotels, short-term rentals, and all motels, one calendar month or thirty (30) days of continuous occupancy or rental shall constitute such permanency. Occupants of such room rentals would be considered a resident guest and not subject to the payment of the room tax from and after thirty (30) days continuous residence.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 146 Update 1).
Full Breakdown
Section 5.22.010 of the North Las Vegas Municipal Code, Chapter 5.22 (Hotel and Gaming Tax), sets the room tax on transient lodging. Under subsection F, effective March 1, 2017, the rate is thirteen (13) percent of room rentals for all hotels other than resort hotels, all motels, all residential dwelling units operating as a short-term rental, and apartment motels advertising rentals of less than a week; resort hotels are taxed at the same thirteen percent rate under subsection E, also effective March 1, 2017, up from 12.5 percent set in earlier subsections C and D.
A resort hotel is defined in the chapter as an establishment renting 100 or more rooms to transient guests and operating a gambling casino with at least three games; any other hotel is treated as commercial rather than resort. The tax proceeds are split among several recipients rather than kept entirely by the city: for non-resort lodging the split is 4.5 percent to the Las Vegas Convention and Visitors Authority, 2.0 percent to the City of North Las Vegas itself, 1.0 percent to the Regional Transportation Commission, 3.375 percent to the State of Nevada, and 1.625 percent to the Clark County School District.
Occupancy of 30 calendar days or more establishes permanency, converting the occupant to a resident guest who is exempt from the room tax from that point forward. Taxes on the license imposed under Section 5.22.010 are payable monthly, due on or before the fifteenth day of the following month per Section 5.22.030.B.
Violations & Fines
Chapter 5.22 imposes the transient lodging tax as a license tax obligation on the hotel, motel, or short-term rental operator rather than the guest, and payment is due monthly to the city treasurer under Section 5.22.030; the code text reviewed here does not include a separate late-payment penalty schedule for this section.
Frequently Asked Questions
What is the hotel/room tax rate in North Las Vegas?
Does the tax apply to short-term rentals like Airbnbs?
Is a long-term guest exempt from the room tax?
Sources & Official References
Other rules in North Las Vegas
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Transient Occupancy Tax in Nearby Cities
How other cities in Clark County handle transient occupancy tax.