Cal-Nev-Ari Short-Term Rentals: Taxes & Fees Rules (2026)

Short-term rentals in unincorporated Clark County are subject to the Combined Transient Lodging Tax (TLT) administered by the Clark County Department of Finance under NRS 244.335 and Clark County Code Title 4. The combined rate in most unincorporated areas is approximately 13.38% consisting of the base county room tax plus the Las Vegas Convention and Visitors Authority (LVCVA) tax and other add-ons. The tax applies to the total rent plus any cleaning fees, resort fees, and required charges (platform fees like Airbnb service fees are excluded). Hosts must register with Clark County Department of Finance, obtain a Transient Lodging Tax Certificate, and file monthly tax returns even in months with zero bookings. Airbnb and Vrbo collect and remit the tax on behalf of some hosts through platform agreements, but the host remains ultimately responsible. Nevada Live Entertainment Tax (NRS 368A) at 9% applies to properties with live entertainment or DJ events, which are prohibited at STRs under the 2024 ordinance in any case. Annual STR license fees under the 2024 ordinance are approximately 1,000 to 1,500 dollars for initial licensing plus background check fees and renewal fees; the exact amount varies by property type (primary residence vs investment) and capacity. Late payment of TLT carries 10% penalty plus interest; willful failure to collect is a misdemeanor.