The City of Las Vegas transient lodging tax is either 13% or 13.38% of gross room receipts on any stay of 30 consecutive days or fewer. Properties inside the Primary Gaming Corridor pay 13.38%; properties outside it pay 13%. Returns and payment are due monthly, by the 15th of the month after the receipts were earned.
The Two Rates and the Corridor Line
Las Vegas Municipal Code Chapter 4.20 splits the city into two zones for room tax. The dividing line is the Primary Gaming Corridor, a mapped boundary covering the major casino and resort areas inside city limits. A property even partially inside the corridor is treated as entirely inside it.1City of Las Vegas. Room Tax Instructions and Guidelines
- Inside the Primary Gaming Corridor: 13.38% of gross room receipts
- Outside the Primary Gaming Corridor: 13% of gross room receipts
Both rates apply to all lodging operators regardless of size. The 0.38% difference comes from a Stadium District assessment that is higher inside the corridor.
One jurisdictional point trips people up. These rates are specific to the incorporated City of Las Vegas. The Las Vegas Strip south of Sahara Avenue sits in unincorporated Clark County, which has its own rate structure. If your property is on or near the Strip, confirm which jurisdiction you are in before applying either rate.
What the Tax Applies To
The tax covers any commercial accommodation rented for 30 consecutive days or fewer: hotels, motels, residence hotels, resort hotels, rooming houses, bed-and-breakfasts, and short-term residential rentals booked through platforms like Airbnb or Vrbo. Classification follows zoning and business licensing, not what the operator calls the property.1City of Las Vegas. Room Tax Instructions and Guidelines
Gross receipts for room tax purposes go beyond the nightly rate. Mandatory fees every guest pays, such as cleaning fees and resort fees, are generally included in the taxable amount. Refundable security deposits are not taxable unless the guest forfeits them. Optional add-ons such as pet fees vary in treatment; confirm specific charges with the City of Las Vegas Finance Department.
Complimentary rooms are a common trap. Even when no room charge appears, any resort fees, cleaning fees, or surcharges collected on a comp room are still subject to tax. Operators who zero out the room rate but keep the fees still owe tax on those fees.
Who Is Exempt
Two categories of guests are exempt: certain government travelers and long-term residents.
Government Travelers
Employees of the United States government, the State of Nevada, the U.S. military, foreign diplomats, federally chartered credit unions, and the American Red Cross can qualify, but only when the agency pays for the room directly. Payment by personal cash, personal check, or personal credit card does not qualify, even if the guest is reimbursed later.
The guest must provide an official exemption certificate or a signed statement showing name, title, employer, certification of official business, confirmation that the employer is paying directly, dates of occupancy, and total room charges. A copy of the government payment method or card used must be kept on file. A general sales tax exemption certificate is not valid for room tax.1City of Las Vegas. Room Tax Instructions and Guidelines
Resident Guests
A guest who stays continuously for more than 30 days becomes a resident guest and is no longer subject to the tax going forward. The operator must still collect room tax for the first 30 days; the exemption begins on day 31. If the guest checks out and returns, the 30-day clock restarts.1City of Las Vegas. Room Tax Instructions and Guidelines
Filing Deadline and How to Pay
Room tax returns are due monthly, by the 15th of the month after the receipts were earned. March receipts are due by April 15.1City of Las Vegas. Room Tax Instructions and Guidelines
The city accepts three payment methods:
- Online through the city’s portal. ACH is the only method accepted for online submissions.2City of Las Vegas. Room Tax
- By mail, sending the printed room tax report with payment to the City of Las Vegas Cashier.
- In person, delivering the return and payment to the city office.
The city provides an online room tax calculator. The math itself is simple: multiply total gross rental receipts for the month by the rate that applies to your location. A property outside the Primary Gaming Corridor with $50,000 in gross receipts owes $6,500.2City of Las Vegas. Room Tax
Penalties for Late Payment
Any payment received after the 15th triggers a 10% penalty on the total tax due. Interest of 1.5% per month begins accruing on the 16th and compounds monthly until the balance is paid. These charges are automatic.1City of Las Vegas. Room Tax Instructions and Guidelines
On a $6,500 tax bill, a one-month delay adds $650 in penalty plus $97.50 in interest. A second month of delinquency adds another $97.50. The costs build quickly.
Records You Must Keep
Operators must keep journals, daily cash summaries, registration cards, and guest folios for at least three years. The city can request these records at any time, and you have 72 hours from written notice to produce them. The audit window covers the three years preceding the request, and auditors may demand any additional records they consider necessary to verify room tax accuracy.3City of Las Vegas. Las Vegas Municipal Code 4.20.140
If you claim government or resident guest exemptions, keep the signed certificates or statements, copies of the government payment method used, and records of occupancy dates and charges. Without that documentation during an audit, the city can reclassify those stays as taxable and assess the unpaid tax, penalty, and interest retroactively.
Short-Term Rental Operators Need a License First
Before collecting room tax, a short-term rental operator in the City of Las Vegas needs a valid business license. The city defines a short-term rental as any residential dwelling unit rented for 31 consecutive days or fewer, and the application is submitted through the city’s licensing portal.4City of Las Vegas. Short-Term Rentals Licensed rentals also come with operating restrictions: no weddings or bachelor and bachelorette parties, no outside music or noise audible from 50 feet away, all vehicles in the driveway, and proper trash storage. Violations can put the license at risk.
When Airbnb or Vrbo Collects the Tax for You
Platforms like Airbnb and Vrbo collect and remit transient lodging tax in many jurisdictions, including parts of Nevada. When a platform handles collection, it charges the guest and sends the tax directly to the taxing authority.5Vrbo. Collection and Remittance of Taxes and Lodging Taxes
Even then, you remain the registered taxpayer. If the city audits you, you need your tax registration number and documentation showing that all taxes were properly remitted. You cannot opt out of platform collection where the platform is legally required to collect. Verify with both the platform and the City of Las Vegas Finance Department which entity is handling the tax on your bookings, and for any reservations booked outside the platform, collect and remit the tax yourself.