North Las Vegas, NV Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Transient lodging tax rate
- 13 percent of room rental revenue
- STR license fee
- $900.00 annually
- Tax payment schedule
- Monthly, due 15th of following month
- Late tax penalty
- 10 percent plus 1 percent monthly interest
- City's tax share
- 2.000 percent of the 13 percent
Summary
North Las Vegas treats short-term rentals as transient lodging for tax purposes: NLVMC 5.22.010(F) applies the city's 13 percent transient lodging tax to every residential unit operating as a short-term rental, on top of a separate $900 annual business license fee required under NLVMC 5.02.270 just to hold the rental license itself.
[5.22.010(F)] Effective March 1, 2017, the tax on transient lodging shall be thirteen (13) percent for all room rentals by all hotels other than resort hotels, by all motels, by all residential dwelling units operating as a short-term rental, and by apartment motels advertising and accepting less than weekly rentals... In order to establish permanency of occupancy for all hotels other than resort hotels, short-term rentals, and all motels, one calendar month or thirty (30) days of continuous occupancy or rental shall constitute such permanency. [5.02.270] Short-Term Rental. For each short-term rental, nine hundred dollars ($900.00) annually. A.Short-term rentals are considered "transient lodging" for the purposes of the North Las Vegas Municipal Code Section 5.22.010 F.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 146 Update 1).
Full Breakdown
22's Hotel and Gaming Tax, sets the tax on transient lodging at thirteen (13) percent for all room rentals by hotels other than resort hotels, by motels, by all residential dwelling units operating as a short-term rental, and by apartment motels advertising and accepting less than weekly rentals. That 13 percent applies from the first night of a stay; the code only exempts occupants who reach thirty (30) days of continuous residence, at which point they become a resident guest no longer subject to the tax.
500%). 010(F), tying the two provisions together. The $900 license fee and the 13 percent lodging tax are both mandatory and are billed independently of each other.
Violations & Fines
Under NLVMC 5.22.030(B), the 13 percent tax imposed by 5.22.010 is payable monthly, due on or before the fifteenth day of the following month. NLVMC 5.22.040 adds a 10 percent penalty plus 1 percent monthly interest on any late lodging-tax payment, and the city attorney can sue to collect delinquent tax under 5.22.050. On the license side, operating a short-term rental without the $900 annual license exposes the operator to the civil penalties in Title 8 and summary revocation of the license under NLVMC 5.02.270(F) and 5.02.440.
Frequently Asked Questions
Do short-term rentals pay the same lodging tax as hotels in North Las Vegas?
Is the $900 short-term rental license fee separate from the lodging tax?
What happens if a short-term rental operator pays the lodging tax late?
Sources & Official References
Other rules in North Las Vegas
How North Las Vegas compares: Cities with the Highest Short-Term Rental Taxes·Compare North Las Vegas to another location·View the Nevada short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Taxes & Fees in Nearby Cities
How other cities in Clark County handle taxes & fees.