Room tax—Collection fee.
Las Vegas Municipal Code § 4.20.060
in effect4.20.060 - Room tax—Collection fee.
A collection fee is allowed for operators of establishments referred to in Sections 4.20.030 and 4.20.035, in an amount equal to two percent of the amount of the tax due, provided that all the taxes due are paid to the City on or before the fifteenth day of the month following the month for which the tax is due. No collection fee is allowed for payments made after that date.
(Ord. No. 6815, § 15, 8-17-22; Ord. 3722 § 6, 1993: Ord. 3052 § 5, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-3(E))
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_4.20.060ROTOLFEFetched: 10/28/2026