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Las Vegas, NV Short-Term Rentals: Host Platform Liability (2026)

Significant Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Facilitator license fee
$3,000 per year
Delisting deadline
5 business days after notice
Tax-only liability shield
LVMC 6.75.122(B)
Unlicensed-listing fine
$1,000-$10,000 per violation

Summary

Airbnb and other hosting platforms must hold a City accommodations facilitator license, collect room taxes, and pull unlicensed listings within five business days, but that licensed status doesn't itself expand their liability for the rental.

An accommodations facilitator...is deemed to be engaged in the business of providing transient lodging within the City. However, the deemed to be provisions...: (1) Are solely for the purposes of imposing, collecting and remitting all taxes on the gross receipts from the rental of transient lodging; and (2) By themselves do not create, expand or alter any other liability, duty, obligation or responsibility of the accommodations facilitator for, or relating to, the short-term residential rental.

Source: City of Las Vegas STR ProgramView official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 61).

Full Breakdown

Las Vegas treats a hosting platform as an accommodations facilitator under LVMC 6.75.122, requiring its own City license (LVMC 6.75.124, $3,000 a year) separate from the operator's. Under 6.75.128, the platform must collect and remit transient lodging taxes, post the rental's City business license number in every local listing, and pull any listing within five business days after the City flags it as unlicensed. LVMC 6.75.122(B) states the platform is deemed a lodging provider only for tax-collection purposes -- that status does not itself expand the platform's liability for the rental.

Violations & Fines

Facilitating an unlicensed rental: $1,000-$10,000 per violation. Licensed facilitator violations: $1,000 per violation or the nightly rate, whichever is higher.

Frequently Asked Questions

Does Airbnb need its own City license in Las Vegas?
Yes. As an accommodations facilitator under LVMC 6.75.122, the platform must hold a separate $3,000/year license from the City.
Is a hosting platform liable for what happens at the rental?
Being deemed a lodging provider under LVMC 6.75.122(B) applies only to tax collection; it does not itself expand the platform's liability for the unit.

Sources & Official References

Other rules in Las Vegas

All Las Vegas rules

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Host Platform Liability in Nearby Cities

How other cities in Clark County handle host platform liability.

North Las Vegas, NV
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Henderson, NV
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