Nevada's Hospitality Tax: What You Need To Know

is there a hospitality tax in nevada

In Nevada, there is a hospitality tax in the form of a transient lodging tax, which is set at the city or county level. This means that the tax rate varies depending on the location within Nevada. For example, in North Las Vegas, there is a 13% transient lodging tax on short-term rentals, while guests who stay for 30 days or more are considered permanent residents and are exempt from this tax. Additionally, online marketplaces such as Airbnb and Vrbo collect transient lodging taxes in some Nevada communities. These taxes are typically levied on top of the cost of accommodations, and it is the responsibility of the host or business owner to collect and remit the applicable taxes to the appropriate tax authority.

Characteristics Values
Hospitality tax in Nevada Transient lodging tax, also known as hotel tax, room tax, or occupation tax, varies by county and is set at the city/county level
Exemptions Guests who are "permanent residents" or who stay for 30 days or more are exempt from the transient lodging tax
Hospitality tax in Las Vegas, Nevada 13.38% hotel tax, previously 12%, 13%

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Transient lodging tax in Nevada

In Nevada, transient lodging taxes and exemptions are set at the city or county level and vary across counties. The Nevada Department of Taxation levies a lodging tax on hotels and motels, with rates, regulations, and compliance information available for lodging providers.

The Transient Occupancy Tax (TOT), also known as the Hotel, Motel, Campground, or Bed Tax, is authorized under the State Revenue and Taxation Code Section 7280 and the Nevada County General Code. This tax serves as an additional source of non-property tax revenue for local governments. It is important to note that the TOT is specific to Nevada County, CA, and not the state of Nevada.

In Nevada County, the TOT rate is set at 10% for accommodations at lodging and camping facilities in unincorporated areas of the county. This includes Airbnb rentals. The tax is collected by lodging facilities when a guest stays for 30 days or less and is remitted to the County on a quarterly basis. Property owners in the unincorporated areas of the county who rent out their properties to transients for less than a month are required to register for and obtain a Transient Occupancy Tax Certificate.

The governing body conducting the annual audit must examine the records related to the tax to ensure compliance with the law and the provisions outlined in the corresponding chapter. Noncompliance findings must be included in the auditor's report, and the working papers must be made available to the department for inspection upon request. These working papers must be retained by the auditor for three years.

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Local government tax

In Nevada, local governments levy a lodging tax on hotels, motels, and other similar facilities, which is also known as a transient lodging tax. This tax is set at the city or county level and varies across counties. For instance, the City of North Las Vegas imposes a 13% transient lodging tax on short-term rentals, including hotels, motels, and apartment motels, for stays of 30 days or fewer. Guests who qualify as permanent residents or those staying for over 30 days are exempt from this tax.

The tax is calculated based on the monthly rental revenue, and the licensee or operator is responsible for collecting and remitting it to the city. It is important to note that the room tax should be shown as a separate charge and must not be included in the room price. If the tax is not collected, the lodging establishment is still liable for paying it from its own funds.

Additionally, platforms like Airbnb and Vrbo collect transient lodging taxes in some Nevada communities. These platforms are responsible for collecting and remitting the applicable taxes to the relevant tax authorities.

It is worth mentioning that lodging tax rates and jurisdictions can vary within the same state, and different taxes may apply to a single transaction. Therefore, it is advisable to refer to the specific city or county where the hotel is located for accurate information about exemptions and tax rates.

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Room tax

In Nevada, the tax imposed on room rentals is called the Lodging Tax. This tax is set at the city or county level and varies across counties. For example, the City of North Las Vegas imposes a 13% transient lodging tax on short-term rentals. Guests who qualify as ""permanent residents" or those who stay for 30 days or more are exempt from this tax. Room tax is calculated as a percentage of the monthly rental revenue and must be collected from the guest as a separate charge.

In some Nevada communities, platforms like Airbnb and Vrbo collect transient lodging taxes on their listings. These platforms may also collect state meals and rooms (rentals) taxes, as is the case in New Hampshire.

Lodging taxes can go by different names, including sales tax, transient tax, hotel tax, room tax, and occupation tax, among others. These taxes are levied by state or local governments and are paid by guests in addition to the cost of their accommodations. As an owner of a short-term rental, you are responsible for collecting the applicable taxes from your guests and paying them to the correct tax authority.

It is important to note that lodging tax jurisdictions and rates depend on your location, and requirements can vary widely from state to state and even within the same state. For specific information about exemptions and rates in Nevada, it is recommended to contact the relevant city or county directly.

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Resort fees

The practice of charging resort fees has sparked controversy and legal challenges. Consumers often view these fees as deceptive and misleading, as they can significantly increase the total cost of a hotel stay. In response to these concerns, the Federal Trade Commission (FTC) has taken steps to increase transparency in pricing. A rule enacted in May 2025 prohibits "unfair and deceptive pricing practices" and mandates that hotels disclose the total cost, including resort fees, upfront.

Despite the backlash, resort fees are not illegal in Nevada or the United States as a whole. However, there is ongoing litigation and investigation into the practice by state attorneys general and consumer protection groups. Marriott, for example, has faced subpoenas and lawsuits over its resort fee practices.

To avoid unpleasant surprises, travellers should be vigilant about understanding the total cost of their hotel stay, including any applicable resort fees. While resort fees are common in Nevada, they are not universal, and some hotels within the state do not charge them. Additionally, some loyalty programs, such as Hilton Honors and World of Hyatt, waive resort fees on award redemptions.

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Short-term rental tax

In Nevada, short-term rentals are subject to a transient lodging tax, which is set at the city or county level. This means that the tax rate can vary depending on the specific location within Nevada. For example, in North Las Vegas, a 13% transient lodging tax is imposed on short-term rentals, which include hotels, motels, and residential dwelling units. Guests who stay for 30 days or more are exempt from this tax.

The transient lodging tax is typically paid by guests on top of the cost of their accommodations. As a short-term rental operator, you are responsible for collecting the applicable taxes from your guests and remitting them to the appropriate tax authority. It's important to note that the tax must be shown as a separate charge and cannot be included in the price of the room.

Online marketplaces such as Airbnb and Vrbo also collect transient lodging taxes in some Nevada communities. These platforms may be responsible for collecting and remitting the taxes on behalf of the hosts or property owners. However, it's always important to refer to the specific regulations in your county or city within Nevada.

Additionally, it's worth noting that hotel taxes in Las Vegas, Nevada, have been a topic of discussion on travel forums. While the hotel tax in Las Vegas was previously 12%, it was increased to 13.38% to finance the construction of Allegiant Stadium. This information is based on traveller experiences and may be subject to updates. Therefore, it's advisable to refer to the official websites for the most current information.

Frequently asked questions

The hospitality tax rate in Nevada, referred to as the transient lodging tax, is set at the city or county level and varies across the state. For example, in North Las Vegas, the transient lodging tax is set at 13%.

The licensee or operator is responsible for collecting the tax from guests and remitting it to the city or county.

Yes, guests who qualify as "permanent residents" or those who stay for 30 days or more are exempt from the transient lodging tax in Nevada.

The hospitality tax is calculated as a percentage of the monthly rental revenue. It must be collected for the first 30 days of a guest's stay and shown as a separate charge from the room rate.

Yes, Airbnb collects transient lodging taxes on their listings in some Nevada communities. However, it is important to note that the collection of taxes by online marketplaces may vary depending on the specific platform and location.

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