Advertising tax that is absorbed—Failure to collect or remit.
Las Vegas Municipal Code § 4.20.150
in effect4.20.150 - Advertising tax that is absorbed—Failure to collect or remit.
No person shall advertise that the room tax imposed by Section 4.20.030 or Section 4.20.035 will be absorbed by the establishment. It is unlawful for an operator (or an accommodations facilitator, if applicable, and if not covered by the definition of "operator" or person acting for the operator) to fail to:
(A) Collect the room tax from paying occupants;
(B) Remit the tax to the City; or
(C) Provide to the City the documentation necessary to support the determination, collection and remittance of room tax, as well as any reports that may have been required or are required by the City pursuant to this Chapter.
(Ord. No. 6815, § 19, 8-17-22; Ord. 3722 § 10, 1993: Ord. 2247 § 2 (part), 1981: prior code § 5-2-12)
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_4.20.150ADTAISABAICOREFetched: 10/28/2026