§ 6.46.040 — Room tax—Rate
Las Vegas Municipal Code (Supp. No. 61: codified through Ordinance No. 6937, passed January 21, 2026) · Las Vegas Municipal Code § 6.46.040
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6.46.040 - Room tax—Rate.
In addition to the license fees provided for in Section 6.46.030, there is fixed and imposed a tax on the room revenues derived by each establishment per the following schedule: (A) One percent of all moneys received from room rentals by establishments having seventy-five or more rooms; (B) Two percent of all moneys received from room rentals by all establishments having less than seventy-five rooms.
(Ord. 2245 § 2 (part), 1981: prior code § 5-25-7 (A))