Room tax—Rate.
Las Vegas Municipal Code § 6.46.040
in effect6.46.040 - 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))
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_6.46.040ROTATFetched: 10/28/2026
