Sparks, NV Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 13.5% of gross receipts
- Applies to
- Stays under 28 consecutive days
- Collecting agency
- Reno-Sparks Convention and Visitors Authority
- Payment due
- 1st of month; delinquent after the 15th
- Late penalty
- 10% of tax due or $100, whichever greater
- Interest
- 1.5% per month on unpaid tax
- Covers
- Hotels, motels, condos, vacation homes, RV parks
Summary
Sparks charges a 13.5% transient lodging tax on gross receipts from every hotel, motel, bed-and-breakfast, condominium and vacation home rented for stays under 28 consecutive days. Operators collect the tax from guests, post it separately from room rent, and remit it monthly to the Reno-Sparks Convention and Visitors Authority, which administers Sparks Municipal Code Chapter 3.04 on the city's behalf.
There is fixed and imposed a license tax for revenue on each operator of transient lodging in the city in the amount of thirteen and one-half percent of the gross receipts derived by each operator from the renting of transient lodging within the city limits.
Full Breakdown
030 fixes the license tax for revenue on 'each operator of transient lodging in the city' at thirteen and one-half percent of gross receipts from renting transient lodging within city limits. 5% rate as a hotel room. 050 exempts any rental paid for and continuously occupied for 28 consecutive days or more, and gives operators a discretionary exemption for a natural person who signs a lease for at least 28 days, or, for properties classified as 28-day rentals, a further 10-day permanent-residency exemption backed by a sworn affidavit.
060, the operator must add the tax to the room charge, collect it from the transient guest, and display it separately on the guest registration card; the operator remains liable for the tax even if never collected from the guest. 070 requires every operator to post a sign in each room, suite, or the lobby near the registration desk disclosing the tax and its rate. 100. 120, and pays the proceeds to the city monthly.
Violations & Fines
Late payment triggers § 3.04.105: the authority adds a 10% penalty on the unpaid tax or a flat $100 administrative fee, whichever is greater, plus interest of 1.5% per month or fraction of a month from the due date until paid. Operating without the § 3.04.040 license required for renting transient lodging is a separate offense for each day the unlicensed business continues, and the authority may audit an operator's books and records at any time under § 3.04.120.
Frequently Asked Questions
Does Sparks' hotel tax apply to Airbnb and vacation-home rentals?
When is the Sparks transient lodging tax due?
Is a long-term stay exempt from the tax?
Who administers and collects the tax, the city or the county?
Sources & Official References
Other rules in Sparks
Compare Sparks 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.
Transient Occupancy Tax in Nearby Cities
How other cities in Washoe County handle transient occupancy tax.