HOTELS, MOTELS AND ROOMINGHOUSES

Las Vegas Municipal Code tit. 6, ch. 6.46

in effect

Las Vegas Municipal Code § 6.46.010 Definitions.

6.46.010 - Definitions. "Landlord training program" means the landlord training program defined in LVMC 6.09.010. "Non-transient lodging" or "non-transient lodging property" means a building or unit occupied or intended to be occupied as lodging primarily by persons who do not have residence elsewhere, who pay rent or other compensation, and the units of which do not qualify as transient lodging for purposes of this Chapter. The term typically would include buildings or units that are not subject to the payment of taxes on transient lodging charged pursuant to NRS Chapter 268 and LVMC Chapter 4.20, such as apartment houses, extended-stay motels or hotels, and residence hotels/motels. The burden of establishing that a building or unit does not qualify as non-transient lodging shall be on the owner or operator of the property. The City may deem a property to be non-transient lodging for purposes of this Chapter if the owner or operator is unable to document the collection and payment of the transient lodging taxes charged pursuant to NRS Chapter 268 and LVMC Chapter 4.20. "Operator" means any person who owns, leases, controls, manages or operates an establishment that rents or holds out for rent guestrooms on a daily or less-than-weekly basis. "Property manager" means a person who is responsible for the daily operation of a non-transient lodging property, to include but not limited to, collecting rent, access and control of room keys, and serves as an on scene contact for enforcement officials. "Residence hotel/motel" means a complex of multiple dwelling units used or designed for extended-stay lodging or long-term occupancy, in which: (1) The dwelling units consist of efficiency units or suites with a complete kitchen; (2) Customary hotel/motel services are provided, such as linen service, maid service, telephone service and furniture upkeep; (3) Additional resident/guest amenities may be provided, including meeting rooms, club house facilities or recreational facilities; and (4) A majority of the revenue derived from the rental of lodging accommodations is not subject to the transient lodging taxes charged pursuant to NRS Chapter 268 and LVMC Chapter 4.20. "Transient lodging" means a building or unit occupied or intended to be occupied as temporary lodging for transient guests who have residence elsewhere, who pay rent or other compensation, and whose rental of units is subject to the payment of taxes on transient lodging charged pursuant to NRS Chapter 268 and LVMC Chapter 4.20. The burden of establishing that a building or unit qualifies as transient lodging shall be on the owner or operator of the property. (Ord. No. 6776, § 6, 4-21-21; Ord. 2245 § 2 (part), 1981: prior code § 5-25-2)

Las Vegas Municipal Code § 6.46.020 License—Required.

6.46.020 - License—Required. (A) Except as otherwise provided in Subsection (B), no person shall engage in the business of operating a hotel, motel, residence hotel/motel, or other establishment that rents or holds out for rent rooms or other temporary accommodations on a daily basis or for a period of thirty days or less, with or without meals included in the rental rate, without first obtaining and thereafter maintaining a valid unexpired license pursuant to this Chapter. (B) The provisions of Subsection (A) do not apply to a short-term residential rental subject to licensing under LVMC Chapter 6.75. (Ord. No. 6776, § 7, 4-21-21; Ord. No. 6585, § 1, 6-21-17; Ord. 4002 § 1, 1996: Ord. 2245 § 2 (part), 1981: prior code § 5-25-1)

Las Vegas Municipal Code § 6.46.030 License—Fee.

6.46.030 - License—Fee. Each operator shall pay semiannual license fees per the following schedule: Number of Rooms | Fee 0 to 4 | No fee 5 to 8 | $25.00 9 to 300 | $3.00 for each room Over 300 | 900.00 plus $1.50 for each room over 300 (Ord. 3966 § 1, 1996: Ord. 2245 § 2(part), 1982: prior code § 5-25-6)

Las Vegas Municipal Code § 6.46.040 Room tax—Rate.

6.46.040 - Room tax—Rate. In addition to the license fees provided for in Section 6.46.030, there is fixed and imposed a tax on the room revenues derived by each establishment per the following schedule: (A) One percent of all moneys received from room rentals by establishments having seventy-five or more rooms; (B) Two percent of all moneys received from room rentals by all establishments having less than seventy-five rooms. (Ord. 2245 § 2 (part), 1981: prior code § 5-25-7 (A))

Las Vegas Municipal Code § 6.46.050 Room tax—Applicability.

6.46.050 - Room tax—Applicability. Occupants renting rooms in such establishments 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 particular room in an establishment covered by Section 6.46.040, the occupant shall be considered a resident guest and not subject to the payment of room tax. (Ord. 2245 § 2 (part), 1981: prior code § 5-25-7 (B))

Las Vegas Municipal Code § 6.46.060 Room tax—Collection fee.

6.46.060 - Room tax—Collection fee. A collection fee is allowed for licensees of establishments referred to in Section 6.46.040 in an amount equal to two percent of the amount of the tax collected; providing that all the taxes due the City are paid to the Department 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. 5998 § 92, 2008: Ord. 2245 § 2 (part), 1981: prior code § 5-25-7 (C))

Las Vegas Municipal Code § 6.46.070 Room tax—Due date—Delinquency.

6.46.070 - Room tax—Due date—Delinquency. Notwithstanding anything in Title 6 to the contrary, the tax on room revenues provided for by Section 6.46.040 shall be due and payable on the first day of each calendar month next succeeding the month during which said revenues accrued. All taxes not paid by the fifteenth day of the month in which they are due and payable shall be deemed to be delinquent. The operator shall be assessed a penalty of ten percent on all delinquent amounts as well as interest of one and one-half percent per month, or fraction thereof, from the first of the month in which such tax becomes due and payable until the date of payment. (Ord. 5242 § 1, 2000: Ord. 2245 § 2 (part), 1981: prior code § 5-25-8)

Las Vegas Municipal Code § 6.46.080 Room tax—Payment by guests.

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)

Las Vegas Municipal Code § 6.46.090 Additional room taxes.

6.46.090 - Additional room taxes. See Chapter 4.20 for the imposition and collection of room taxes on behalf of the Las Vegas Convention and Visitors Authority. (Ord. 2245 § 2 (part), 1981: prior code § 5-25-11)

Las Vegas Municipal Code § 6.46.100 Room records.

6.46.100 - Room records. It is unlawful for any operator of an establishment covered by this Chapter to fail to maintain adequate room records or to fail to make his or her room records available in the City during City business hours to the Director or any other person designated by him or her for the purpose of conducting an audit within seventy-two hours' written notice. Adequate records shall mean the following: journal, books of accounts, daily cash summary, registration cards, general ledger, receipts register, income tax return (Schedule C of 1040 Federal Tax Return for Sole Proprietorship; Form 1065 Federal Tax Return for Partnerships; Form 1041 Fiduciary Income Tax Return and 1120 Federal Tax Return for Corporations), State sales tax returns, monthly profit and loss statements, trial balances, folios, including any and all receipt forms, and payment forms for the three-year period preceding the date of the audit. The Director or his designee has the authority to look at all other books and records not specifically mentioned above which are maintained by an operator in the connection with the rental of rooms. (Ord. 5998 § 94, 2008: Ord. 3964 § 1, 1996: Ord. 2245 § 2 (part), 1981: prior code § 5-25-9)

Las Vegas Municipal Code § 6.46.110 Reserved.

Las Vegas Municipal Code § 6.46.120 Reserved.

Las Vegas Municipal Code § 6.46.130 Charges limited to days used or requested.

6.46.130 - Charges limited to days used or requested. It is unlawful for any person acting for an establishment governed by this Chapter to require that the lodger pay for a greater number of days than actually occupied or requested by such lodger. (Ord. 2245 § 2 (part), 1981: prior code § 5-25-5)

Las Vegas Municipal Code § 6.46.140 Register—Requirements.

6.46.140 - Register—Requirements. (A) Except as otherwise provided in Subsection (B), persons operating a hotel, motel, or other establishment wherein rooms or other temporary accommodations are rented on a daily basis or for a period of thirty days or less, with or without meals included in the rental rate, shall provide, keep and maintain a public register and shall require every person who rents or occupies a room or other temporary accommodation in such hotel, motel, roominghouse or establishment to write in such register his or her name and place of residence. Such registration shall be made on a page of the register properly dated with reference to the day of the year, month and week and the time of day the person rents or arranges to occupy a room or temporary accommodation shall also be therein entered. Such register shall be permanently and firmly bound and shall not be of a looseleaf nature. (B) The provisions of Subsection (A) do not apply to a short-term residential rental subject to licensing under LVMC Chapter 6.75. (Ord. No. 6585, § 2, 6-21-17; Ord. 4002 § 2, 1996: Ord. 3555 § 2, 1991)

Las Vegas Municipal Code § 6.46.150 Register—Available for inspection.

6.46.150 - Register—Available for inspection. A public register kept and maintained in accordance with LVMC 6.46.140 shall be open to the public at any and all reasonable hours and the pages thereof shall, upon demand, be open for inspection or investigation by any law enforcement officer or City business license official immediately upon demand having been made by such law enforcement officer or City business license official. (Ord. 4002 § 3, 1996: Ord. 3555 § 3, 1991)

Las Vegas Municipal Code § 6.46.155 Non-transient lodging properties.

6.46.155 - Non-transient lodging properties. (A) Each non-transient lodging property must designate one or more contact persons who are available at all times to provide access to every room on the property for first responders and enforcement personnel. The name and telephone number of each such contact person shall be posted on the property and provided to the Department. (B) With regard to each non-transient lodging property, and except as otherwise provided in Subsection (C), at least one of the following shall be required to complete the landlord training program at least once every twenty-four months: (1) An operator with no ownership interest in the property who performs the functions of a property manager regarding the property. (2) An operator with an ownership interest in the property who performs the functions of a property manager regarding the property. (C) The landlord training requirement described in Subsection (B) may be waived by the City for a property that is managed by a person licensed under NRS Chapter 645 who can document having received equivalent training within that period in connection with other licensing, permitting or certification requirements. (D) Except as otherwise provided in this Subsection (D), each property manager of a non-transient lodging property having five units or more must obtain and maintain a valid work card, which shall be made available on the premises in connection with any scheduled inspection of the property, and otherwise upon request. The work card requirement does not apply to a person who holds a current license under NRS Chapter 645. (Ord. No. 6776, § 8, 4-21-21)

Las Vegas Municipal Code § 6.46.160 Violation—Penalty.

6.46.160 - Violation—Penalty. Any violation of this chapter constitutes a misdemeanor and the offender shall be punished by a fine of not more than one thousand dollars or imprisonment for not more than six months or by both such fine and imprisonment. (Ord. 3555 § 4, 1991)

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_CH6.46HOMOROFetched: 10/28/2026