Accommodations facilitator—Requirements.
Las Vegas Municipal Code § 6.75.128
in effect6.75.128 - Accommodations facilitator—Requirements.
With respect to transactions it brokers, coordinates, makes available or otherwise arranges for regarding the rental of short-term residential rentals within the City, each accommodations facilitator licensed under this Chapter shall:
(A) Collect and remit to the City, on a monthly basis, all transient lodging taxes imposed on the gross receipts from the rental of those short-term residential rentals. This requirement includes compliance with the requirements placed upon an operator pursuant to LVMC Chapter 4.20 and LVMC 6.75.060.
(B) Include within the listing of any short-term residential rental located within the City:
(1) The number of the City business license issued under LVMC 6.75.020 for that rental; and
(2) If the short-term residential rental is owner-occupied and the operator has notified the accommodations facilitator of that fact, a notice or representation that the rental is owner-occupied and that less than the entire dwelling is available for rent.
(C) Upon request by the Director and from time to time, comply with either Paragraph (1) or (2) below:
(1) Report to the Director all current listings of such short-term residential rentals that the accommodations facilitator is brokering, coordinating, making available or otherwise arranging for as transient lodging, and, if so requested by the Director, a report of such listings for a specified period in the past. Any such report shall include the following information:
(a) City business license number;
(b) Name of business; and
(c) Physical address for listing.
(2) Provide the Director with access to the accommodations facilitator's platform database to the extent necessary for the Director to access the information listed in Paragraph (1).
(D) Upon notification from the Department that any particular property listed by the accommodations facilitator is not properly licensed by the City, remove the listing of that property within five business days after such notification.
(Ord. No. 6815, § 6, 8-17-22)
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_CH6.75SHRMRERE_6.75.128ACFAEQFetched: 10/28/2026