Room tax—Payment.
Las Vegas Municipal Code § 4.20.070
in effect4.20.070 - Room tax—Payment.
(A) The room tax imposed by Sections 4.20.030 and 4.20.035 shall be shown as an add-on to the charge for occupancy of the rooms and collected by the operator (or an accommodations facilitator, if applicable, and if not covered by the definition of "operator"). The operator (and an accommodations facilitator, if applicable, and if not covered by the definition of "operator") are liable to the City for such taxes whether or not they are actually collected. Such taxes shall be remitted to the City by the operator or accommodations facilitator 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.
(B) Except as otherwise provided in Subsection (C), remittance of taxes must be accompanied by supporting documentation, including reports that may have been required or are required by the City. Such documentation and reports must be submitted for each month regardless of whether or not the corresponding rooms or property have been rented during the month being reported. Monthly reports must include at a minimum, and particularized for each room or property:
(1) Gross revenue collected;
(2) City license number;
(3) Amount of room taxes collected, if any; and
(4) Amount of allowable deductions, if any.
(C) An accommodations facilitator may submit required reports separately from the remittance of taxes; provided, however, that:
(1) Such reports must be submitted no later than five calendar days after the remittance deadline described in Subsection (A); and
(2) For any month regarding which required reports are not submitted by the remittance deadline described in Subsection (A), the collection fee otherwise available under Section 4.20.060 is not available for that month even if the remittance of fees is timely under Subsection (A).
(Ord. No. 6815, § 16, 8-17-22; Ord. 3722 § 7, 1993: Ord. 3052 § 6, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-6)
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_4.20.070ROTAYFetched: 10/28/2026