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Room tax—Payment by guests.

Las Vegas Municipal Code § 6.46.080
in effect
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6.46.080 - Room tax—Payment by guests. The room tax imposed by Section 6.46.040 shall be collected by the operator from the paying guests and shown as an add-on to the charge for occupancy of the rooms. The operator is liable to the City for such taxes whether or not they are actually collected from the paying guest. Such taxes shall be paid to the Department on or before the fifteenth day of the month following the month in which the taxes accrued and shall be deemed delinquent if not paid on or before such date. (Ord. 5998 § 93, 2008: Ord. 2245 § 2 (part), 1981: prior code § 5-25-10)
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=TIT6BUTALIRE_CH6.46HOMORO_6.46.080ROTAYGUFetched: 10/28/2026

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