Las Vegas, NV Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- License fee
- $500 per unit, per year
- Combined room tax
- 6.5% of gross rental revenue
- Tax remittance deadline
- 15th of following month
- Required insurance
- $500,000 general liability minimum
- Unlicensed rental fine
- $1,000–$10,000 per violation
Summary
Las Vegas requires a $500 annual license fee per short-term rental unit, plus collection of the city's room tax: 4% to 5% of gross rental revenue depending on unit size, plus a 2% supplemental tax and a 0.5% state-mandated add-on.
The operator of a short-term residential rental unit shall pay, in advance, an annual fee of five hundred dollars for each short-term residential rental unit.
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
The City requires every short-term residential rental to hold an annual license under LVMC Chapter 6.75, costing five hundred dollars per unit (LVMC 6.75.030), issued separately for each dwelling unit. Beyond the license fee, operators must collect and remit the City's room tax on gross rental revenue: a base rate under LVMC 4.20.030 (four percent for establishments under seventy-five rooms), plus a 0.5 percent state-mandated add-on and a 2 percent supplemental tax under LVMC 4.20.035, for a combined 6.5 percent, paid monthly to the Department of Finance by the 15th, per LVMC 6.75.060's cross-reference to Chapters 4.20 and 6.46.
Violations & Fines
Operating an unlicensed short-term rental draws a civil fine of $1,000 to $10,000 per violation; licensed operators who violate LVMC Chapter 6.75 face a $1,000 fine or the nightly rental value, whichever is greater.
Frequently Asked Questions
How much is the Las Vegas short-term rental license fee?
What's the room tax rate on Las Vegas short-term rentals?
Sources & Official References
Other rules in Las Vegas
How Las Vegas compares: Cities with the Highest Short-Term Rental Taxes·Compare Las Vegas 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.