Room tax—Resident guests.
Las Vegas Municipal Code § 4.20.040
in effect4.20.040 - Room tax—Resident guests.
Occupants renting rooms in such establishments as are contemplated in Sections 4.20.030 and 4.20.035 shall pay the tax for the first thirty days of continuous occupancy regardless of the period upon which the rental is based. After thirty days' continuous occupancy of a room in an establishment covered by Sections 4.20.030 and 4.20.035, the occupant shall be considered a resident guest and not subject to the payment of room tax.
(Ord. No. 6815, § 13, 8-17-22; Ord. 3722 § 4, 1993: Ord. 3052 § 3, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-3(C))
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_4.20.040ROTESGUFetched: 10/28/2026