Nevada State Lodging Tax on Short-Term Rentals

NRS 244.3352 Mandatory tax on revenues from rental of transient lodging: Imposition and collection; schedule for payment; penalty and interest for late payment. 1. The board of county commissioners: (a) In a county whose population is 700,000 or more, shall impose a tax at a rate of 2 percent; and (b) In a county whose population is less than 700,000, shall impose a tax at the rate of 1 percent, Ê of the gross receipts from the rental of transient lodging in that county upon all persons in the business of providing lodging. This tax must be imposed by the board of county commissioners in each county, regardless of the existence or nonexistence of any other license fee or tax imposed on the revenues from the rental of transient lodging. The ordinance imposing the tax must include a schedule for the payment of the tax and the provisions of subsection 4. 2. The tax imposed pursuant to subsection 1 must be collected and administered pursuant to NRS 244.335. 3. The tax imposed pursuant to subsection 1 may be collected from the paying guests and may be shown as an addition to the charge for the rental of transient lodging. The person providing the transient lodging is liable to the county for the tax whether or not it is actually collected from the paying guest. 4.