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§ 4.24.040 — Rate

Las Vegas Municipal Code (Supp. No. 61: codified through Ordinance No. 6937, passed January 21, 2026) · Las Vegas Municipal Code § 4.24.040

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4.24.040 - Rate.

(A) With respect to the construction of apartment houses and residential dwelling units the rate of the residential construction tax shall be one thousand dollars per residential dwelling unit, or as otherwise provided by State law. (B) With respect to the development of mobile home lots, for each mobile home lot authorized by a development permit, the rate of the residential construction tax shall not exceed eighty percent of the average residential construction tax paid per residential dwelling unit in the City during the calendar year next preceding the fiscal year which the development permit is issued.

(Ord. No. 6840, § 1, 7-19-23; Ord. 5163 § 3, 1999: Ord. 3407 § 5, 1989)