Room taxes—Imposed.
Las Vegas Municipal Code § 4.20.030
in effect4.20.030 - Room taxes—Imposed.
(A) There is fixed and imposed a tax on the room revenue derived by each hotel, motel, or other establishment which offers rooms to the public on a daily basis or for periods of less than a week which are located within the City, per the following schedule:
(1) Five percent of all moneys received from room rentals by establishments have seventy-five or more rooms;
(2) Four percent of all moneys received from room rentals by all establishments having less than seventy-five rooms.
(B) Beginning on January 15, 2017, as required by Section 58 of Senate Bill 1 of the 30th (2016) Special Session of the Nevada Legislature, and independent of and in addition to the tax imposed by Subsection (A), there is fixed and imposed a tax on the room revenue derived by each hotel, motel, or other establishment which offers rooms to the public on a daily basis or for periods of less than a week which are located within the City, in the amount of one-half of one percent of the moneys received from room rentals.
(C) With respect to the additional tax described in Subsection (B) of this Section, and with respect to Senate Bill 1 referred to therein:
(1) The schedule for payment of the tax, the mechanism for collecting the tax, and other associated matters shall be as set forth in this Chapter, except with respect to the availability of a collection fee and except as otherwise required, provided or limited by Senate Bill 1;
(2) The proceeds of the tax must be distributed, pledged, accounted for separately, and used in accordance with the requirements and limitations set forth in Section 59 of Senate Bill 1; and
(3) The tax must be imposed for a period that ends on the earlier of:
(a) The date on which the notes, bonds or other securities issued pursuant to Section 61 of Senate Bill 1 are fully repaid; or
(b) October 17, 2049.
(Ord. No. 6566, § 1, 1-4-17; Ord. 2247 § 2 (part), 1981: prior code § 5-2-3 (part)(A, B))
Source: City of Las Vegas, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nv/las_vegas/codes/code_of_ordinances?nodeId=TIT4REFI_CH4.20COAUROTAGATA_4.20.030ROTAMPFetched: 10/28/2026