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Hotel And Lodging Tax In Nevada 2026: TOT Rates By City
Nevada sets no statewide hotel tax rate at all. Clark County stacks multiple separately adopted increments into a combined rate that reaches 13.38% inside the Las Vegas Strip's Primary Gaming Corridor.
August 28, 2026
7
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TL;DR
- Nevada has no statewide hotel tax rate; every county sets its own combined transient lodging tax under Nevada Revised Statutes Chapter 244.
- Hotel tax, lodging tax, occupancy tax, and bed tax all describe the same charge on hotel, motel, and short-term rental stays.
- Clark County's rate reaches 13.38% inside the Las Vegas Strip's Primary Gaming Corridor and 13% just about everywhere else in the county.
- The gap between those two Clark County rates comes from a 0.88% Stadium District increment tied to Allegiant Stadium funding, versus a 0.5% increment outside the corridor.
- Washoe County, covering Reno and Sparks, also charges a combined 13% but defines the long-stay exemption at 28 days rather than the 30-day threshold most of the state uses.
- The Nevada Gaming Control Board requires licensed resorts to disclose mandatory resort fees in the advertised rate, a rule shaped by years of scrutiny over Las Vegas resort fees.
- Lodging providers are liable to the county for the transient lodging tax whether or not it was actually collected from the guest.
- Short-term rental platform remittance is not uniform across Nevada; whether Airbnb or Vrbo collects a given county's tax depends on that platform's specific agreement with the county.
How Nevada's Hotel and Lodging Tax Works
Nevada has no statewide hotel tax rate at all. Instead, every county sets its own combined transient lodging tax under its own ordinance, which is why a room on the Las Vegas Strip and a room in Reno can carry noticeably different rates even though both fall under the same state law.
The authority for this comes from Nevada Revised Statutes Chapter 244, which requires every county's board of commissioners to impose a tax on transient lodging revenue and to adopt its own ordinance defining what counts as "transient lodging" for that county. Clark County, home to Las Vegas, layers several separately-dated taxes into what it calls the Combined Transient Lodging Tax rather than a single rate: a base county room tax, a 2017 increment for Las Vegas Convention and Visitors Authority expansion, and a stadium-district increment tied to Allegiant Stadium. Each layer was adopted on its own timeline and stacks into the total a guest sees on the folio.
Coverage extends to hotels, motels, and short-term rentals; Clark County and the City of Las Vegas each maintain their own definitions and licensing rules for short-term rentals, which has made the treatment of Airbnb- and Vrbo-style listings a point of ongoing local regulatory friction in a way it isn't for traditional hotels.
Tax Rates and Extra Fees
Clark County's rate depends on exactly where the property sits, not just which city. The Primary Gaming Corridor, the area covering most of the Las Vegas Strip, carries the highest rate in the state; unincorporated Clark County outside that corridor and most incorporated cities within the county sit slightly lower.
| City / county | Rate | Notes |
|---|---|---|
| Las Vegas Strip (Primary Gaming Corridor, unincorporated Clark County) | 13.38% | Includes a 0.88% Stadium District increment on top of the base county rate; the highest combined rate in Nevada |
| Reno, Sparks (Washoe County) | 13% | Collected by the Reno-Sparks Convention and Visitors Authority; applies to stays of 28 days or less, a shorter threshold than most of the state |
| Downtown Las Vegas and City of Las Vegas (outside Primary Gaming Corridor) | 13% | Same Clark County base rate as the Strip, minus the higher 0.88% Stadium District increment |
| Henderson (Clark County) | 13% | n/a |
| North Las Vegas (Clark County) | 13% | n/a |
| Boulder City (Clark County) | 13% | n/a |
| Laughlin (unincorporated Clark County) | 13% | Outside the Primary Gaming Corridor, so it does not carry the extra 0.38% that applies on the Strip |
The gap between the Strip's 13.38% and the rest of Clark County's 13% is entirely the 0.88% Stadium District increment, adopted in 2017 to help fund Allegiant Stadium, layered on top of the same 0.5% Stadium District increment that applies countywide outside the corridor. Properties inside the Primary Gaming Corridor pay the larger increment because that's where the stadium-related visitor and gaming activity the tax targets is concentrated.
A separate 0.5% increment adopted in 2017 to fund an expansion of the Las Vegas Convention and Visitors Authority's facilities applies across all of Clark County, incorporated cities included, regardless of which side of the Primary Gaming Corridor line a property sits on. Neither increment is optional or locally negotiable; both are baked into the combined rate a property already collects.
Collection and Remittance
Guests pay the tax as part of their room charge, but under NRS 244.3352 the lodging provider is liable to the county for the tax whether or not it was actually collected from the guest. Clark County requires monthly transient lodging tax returns from operators, and other counties administer their own returns on a similar schedule through their county ordinance.
Short-term rental platforms do not uniformly handle Nevada's lodging tax. Whether Airbnb or Vrbo collects and remits a given county's transient lodging tax depends on the specific agreement that platform has with that county, so a host cannot assume a booking made through a major platform has already had the correct local rate applied and remitted.
Nevada's Fee Transparency Rules
Nevada's approach to fee transparency runs through gaming regulation rather than a general hotel-pricing statute. The Nevada Gaming Control Board requires licensed resorts to disclose mandatory resort fees as part of the advertised room rate rather than adding them as a surprise at checkout, a rule that grew directly out of years of scrutiny over Las Vegas resort fees specifically. This sits alongside the federal Federal Trade Commission rule requiring booking sites to show all-in pricing, but the Gaming Control Board's disclosure expectation is specific to Nevada's licensed gaming resorts rather than every lodging property in the state.
Exemptions From Nevada's Hotel Tax
Nevada's long-stay exemption is not a single statewide number. Most of the state, including North Las Vegas and the City of Las Vegas, treats a guest as a tax-exempt "permanent resident" once a stay reaches 30 days or more. Washoe County, covering Reno and Sparks, sets its own threshold at 28 days under the Reno-Sparks Convention and Visitors Authority's rules, two days shorter than the more common statewide standard.
Because each county adopts its own transient lodging ordinance under NRS 244, a property operating in more than one Nevada county cannot assume the same day count applies everywhere; the exemption threshold has to be checked against that specific county's ordinance rather than treated as a fixed statewide rule.
Common Mistakes Hotels Make With TOT Compliance
- Applying the Strip's rate everywhere in Clark County. The 13.38% rate is specific to the Primary Gaming Corridor; a property just outside that boundary, including most of Downtown and Henderson, collects 13%, and using the wrong figure either overcharges guests or under-remits to the county.
- Assuming Nevada's long-stay exemption is always 30 days. Washoe County's Reno-Sparks Convention and Visitors Authority uses a 28-day threshold, two days shorter than the 30-day standard most of the rest of the state follows, and applying the wrong number in either direction creates a compliance gap.
- Treating the Stadium District and LVCVA increments as one line item. These are two separately adopted charges, a 2017 LVCVA expansion increment and a 2017 Stadium District increment, that happen to combine into the same visible combined rate; misreporting them as a single undifferentiated "county tax" line can create reconciliation problems if either rate changes independently in the future.
- Assuming platform remittance is automatic and complete. Whether Airbnb or Vrbo remits transient lodging tax on a host's behalf depends on that platform's specific agreement with the county, not a uniform nationwide policy, so a host renting in Clark County cannot assume the same coverage applies in Washoe County.
- Confusing resort fee disclosure with tax compliance. The Nevada Gaming Control Board's requirement that resort fees appear in the advertised rate is about fee transparency for licensed gaming resorts, not a substitute for correctly collecting and remitting the county's transient lodging tax itself.
- Not retraining front desk staff after a stadium-district or LVCVA rate change. Because Clark County's combined rate is built from multiple increments adopted on different timelines, a change to any one component changes the total a front desk system needs to charge, and staff trained on the old combined number will keep undercharging until retrained.
Where A PMS Fits Into TOT Compliance
None of this is about software resolving Nevada's county-by-county tax structure, since Clark County alone stacks a base rate with two separately adopted increments that only apply in certain zones. What a PMS can do is let a property configure its transient lodging tax as the actual combination that applies to its specific address, whether that means the Primary Gaming Corridor's 13.38% or the 13% that applies just outside it, rather than relying on staff to remember which side of an internal county boundary the property sits on. Revenue reports broken out by date range also help multi-property operators in Clark County and Washoe County keep each location's distinct exemption threshold, 30 days in most of the state versus 28 in Washoe County, from getting applied to the wrong property, and a booking engine that shows the full tax-inclusive price upfront keeps Nevada's already fee-scrutinized lodging market from adding one more surprise at checkout.
See how roommaster simplifies multi-property tax reporting.
Frequently Asked Questions
1. Does Nevada have a statewide hotel tax rate?
No. Nevada has no single statewide hotel tax rate. Each county sets its own combined transient lodging tax under Nevada Revised Statutes Chapter 244, which is why rates differ between Clark County, Washoe County, and the rest of the state.
2. What is Nevada's hotel tax?
Nevada's hotel tax is officially called the transient lodging tax, and in Clark County it is collected as the Combined Transient Lodging Tax, a stack of separately adopted rates that together reach 13% to 13.38% depending on location. Hotel tax, lodging tax, occupancy tax, and bed tax all refer to this same charge.
3. What is Nevada's lodging tax?
Nevada's lodging tax is the same charge as its hotel tax: a transient lodging tax set independently by each county under NRS Chapter 244, with no statewide base rate.
4. How long does a guest need to stay in Nevada to be exempt from lodging tax?
It depends on the county. Most of Nevada, including Clark County, treats a guest as an exempt "permanent resident" after 30 days or more, while Washoe County, covering Reno and Sparks, uses a 28-day threshold under the Reno-Sparks Convention and Visitors Authority.
5. Does Nevada require hotels to disclose all fees upfront?
Nevada's Gaming Control Board requires licensed resorts to display mandatory resort fees as part of the advertised room rate rather than adding them separately at checkout, a rule shaped by years of scrutiny over Las Vegas resort fees. This applies to gaming-licensed resorts specifically, alongside the federal Federal Trade Commission's all-in pricing requirement for booking sites.
6. Who is responsible for filing and remitting Nevada's lodging tax?
The lodging provider is liable to the county for the transient lodging tax whether or not it was actually collected from the guest, under NRS 244.3352. Clark County requires monthly returns, and other counties set their own filing schedule through their local ordinance.
7. Why is the hotel tax on the Las Vegas Strip higher than the rest of Clark County?
Properties inside the Primary Gaming Corridor, which covers most of the Strip, pay a 0.88% Stadium District increment adopted in 2017 to help fund Allegiant Stadium, compared to a 0.5% increment for properties outside that corridor. That 0.38% difference is what separates the Strip's 13.38% combined rate from the 13% charged elsewhere in the county.
