Henderson, NV Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Combined tax rate
- 13% of total rental revenue
- City's own share
- 2%, HMC § 4.48.020-02.B
- Payment due
- Monthly, by the 15th
- Late penalty
- 10% plus 1%-1.5% monthly interest
- STR tax link
- Deemed 'transient lodging' under Dev Code § 19.9.4.F
Summary
Henderson treats short-term vacation rentals as transient lodging: operators owe the same room-tax stack as hotels, city, convention authority, tourism, transportation, state education, and stadium district taxes totaling 13% of rental revenue, paid monthly to the city's Business Operations Division.
Short-term vacation rentals are considered "transient lodging" for the purposes of HMC Chapter 4.48 and are required to meet the definition of transient lodging set forth in that Section.
Full Breakdown
Henderson's Development Code deems every short-term vacation rental "transient lodging" for HMC Chapter 4.48 purposes, so registered STR operators must collect and remit the same transient lodging tax stack hotels pay: 4% (plus 0.5% for the LVCC expansion) convention and visitors authority tax, 2% city tax, 2% tourism and school district tax, 1% transportation district tax, 3% state education tax, and 0.5% stadium district tax, 13% of total rental revenue. Tax is due monthly to the city's Business Operations Division by the 15th; late payment draws a 10% penalty plus 1% to 1.5% monthly interest, and hosts must also hold a City STR registration under HMC § 19.9.4.F before renting at all.
Violations & Fines
Late transient lodging tax draws a 10% penalty plus 1%-1.5% monthly interest; operators who are significantly delinquent twice in 12 months must post a cash deposit or the city suspends the business license.
Frequently Asked Questions
Do Henderson short-term rentals pay hotel tax?
Who collects Henderson's short-term rental tax?
Sources & Official References
Other rules in Henderson
How Henderson compares: Cities with the Highest Short-Term Rental Taxes·Compare Henderson to another location·View the Nevada short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Clark County handle taxes & fees.