Operating a licensed short-term rental in the City of Las Vegas costs $500 per year for the business license under LVMC Chapter 6.75, on top of a non-refundable Conditional Use Verification application fee. Every booking is subject to Clark County Transient Lodging Tax of 13.00% outside the Primary Gaming Corridor and 13.38% inside the corridor, plus Nevada state and local sales tax registration where applicable.
Under LVMC Chapter 6.75, the City of Las Vegas charges a $500 annual short-term residential rental business license fee, in addition to the application fee charged for the Conditional Use Verification (CUV) submitted through Planning. Licenses are issued for one year and must be renewed before expiration; failure to renew terminates legal authority to operate and triggers the unlicensed-operation civil penalty schedule. On the tax side, the controlling tax is the Clark County Transient Lodging Tax (room tax), administered by Clark County under NRS Chapter 244A. Effective rates as published by the Clark County Department of Business License are 13.38% for properties located inside the Primary Gaming Corridor and 13.00% for properties outside the corridor. Hosts must register for and remit the room tax to Clark County and may be required to register for a state sales tax permit with the Nevada Department of Taxation and a Las Vegas business license at the city level. Airbnb and Vrbo collect and remit Clark County transient lodging tax on bookings made through their platforms under marketplace facilitator agreements, but the host remains legally responsible for verifying coverage on each platform and for remitting any room tax on direct bookings or other platforms that do not collect. The Nevada Modified Business Tax may apply to operators with wages above the state threshold. The transient lodging tax is in addition to, not in lieu of, the city's $500 annual license fee.
Operating without a current Business License under LVMC Chapter 6.75 is a civil violation carrying penalties of $1,000 to $10,000 per violation, with each day a separate offense. Continuing to advertise or operate after a license suspension or expiration triggers per-day fines of $500 for a first offense and $1,000 for repeat offenses within twelve months. Failure to register for and remit Clark County Transient Lodging Tax is independently enforceable by the Clark County Department of Business License under NRS 244A; the county can assess back taxes, interest, and penalties, and can refer chronic non-filers to the Nevada Department of Taxation. Failure to confirm that a marketplace facilitator (such as Airbnb or Vrbo) is collecting the tax on the host's behalf does not relieve the host of liability if the tax is not in fact remitted. Failure to maintain a current city business license while continuing to collect rental income can also be referred to the Nevada Department of Taxation for sales tax compliance review.
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