CONVENTION AUTHORITY ROOM TAX AND GAMING TAX

Las Vegas Municipal Code tit. 4, ch. 4.20

in effect

Las Vegas Municipal Code § 4.20.010 Purpose.

4.20.010 - Purpose. (A) The taxes imposed by Sections 4.20.030 and 4.20.080 are for the purpose of constructing and supporting convention halls and related facilities by the Las Vegas Convention and Visitors Authority for the benefit of the City and its residents and for the fulfillment of statutory requirements of NRS 244A.645 and any agreements of the City with the Las Vegas Convention and Visitors Authority and other government entities in Clark County, Nevada, in pursuance thereof concerning the pledge or commitment of these taxes. (B) The taxes imposed by Section 4.20.035 are for the purposes of supporting the State fund for the promotion of tourism; advertising the resources of the City which are related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events which are related thereto; and supporting capital projects of the Clark County School District. (Ord. No. 6815, § 10, 8-17-22; Ord. 5010 § 1, 1997: Ord. 3722 § 2, 1993: Ord. 3052 § 2, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-1)

Las Vegas Municipal Code § 4.20.020 Definitions.

4.20.020 - Definitions. "Director" means the Director of Finance or a designee. "Operator" means any person who owns, leases, controls, manages, brokers, coordinates, makes available or otherwise arranges for, or operates an establishment that qualifies as transient lodging. "Transient lodging" or "transient lodging establishment" means any establishment, facility, structure, or portion of any structure which is located within the City and is occupied or intended or designed for occupancy primarily by transient guests who pay rent for dwelling, lodging, or sleeping purposes. (Ord. No. 6815, § 11, 8-17-22; Ord. 2247 § 2 (part), 1981: prior code § 5-2-2)

Las Vegas Municipal Code § 4.20.030 Room taxes—Imposed.

4.20.030 - Room taxes—Imposed. (A) There is fixed and imposed a tax on the room revenue derived by each hotel, motel, or other establishment which offers rooms to the public on a daily basis or for periods of less than a week which are located within the City, per the following schedule: (1) Five percent of all moneys received from room rentals by establishments have seventy-five or more rooms; (2) Four percent of all moneys received from room rentals by all establishments having less than seventy-five rooms. (B) Beginning on January 15, 2017, as required by Section 58 of Senate Bill 1 of the 30th (2016) Special Session of the Nevada Legislature, and independent of and in addition to the tax imposed by Subsection (A), there is fixed and imposed a tax on the room revenue derived by each hotel, motel, or other establishment which offers rooms to the public on a daily basis or for periods of less than a week which are located within the City, in the amount of one-half of one percent of the moneys received from room rentals. (C) With respect to the additional tax described in Subsection (B) of this Section, and with respect to Senate Bill 1 referred to therein: (1) The schedule for payment of the tax, the mechanism for collecting the tax, and other associated matters shall be as set forth in this Chapter, except with respect to the availability of a collection fee and except as otherwise required, provided or limited by Senate Bill 1; (2) The proceeds of the tax must be distributed, pledged, accounted for separately, and used in accordance with the requirements and limitations set forth in Section 59 of Senate Bill 1; and (3) The tax must be imposed for a period that ends on the earlier of: (a) The date on which the notes, bonds or other securities issued pursuant to Section 61 of Senate Bill 1 are fully repaid; or (b) October 17, 2049. (Ord. No. 6566, § 1, 1-4-17; Ord. 2247 § 2 (part), 1981: prior code § 5-2-3 (part)(A, B))

Las Vegas Municipal Code § 4.20.035 Room tax—Supplemental tax imposed.

4.20.035 - Room tax—Supplemental tax imposed. There is fixed and imposed a supplemental tax on all room revenues derived by each hotel, motel or other establishment located within the City which offers rooms to the public on a daily basis or for periods of less than one week in the amount of two percent of all moneys received from room rentals by that establishment. (Ord. 5010 § 2, 1997: Ord. 3052 § 1, 1983)

Las Vegas Municipal Code § 4.20.037 Reserved.

Las Vegas Municipal Code § 4.20.040 Room tax—Resident guests.

4.20.040 - Room tax—Resident guests. Occupants renting rooms in such establishments as are contemplated in Sections 4.20.030 and 4.20.035 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 room in an establishment covered by Sections 4.20.030 and 4.20.035, the occupant shall be considered a resident guest and not subject to the payment of room tax. (Ord. No. 6815, § 13, 8-17-22; Ord. 3722 § 4, 1993: Ord. 3052 § 3, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-3(C))

Las Vegas Municipal Code § 4.20.050 Room tax—Additional nature.

4.20.050 - Room tax—Additional nature. The taxes fixed by Sections 4.20.030 and 4.20.035 are in addition to those imposed by Chapter 6.46. (Ord. No. 6815, § 14, 8-17-22; Ord. 3722 § 5, 1993: Ord. 3052 § 4, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-3(D))

Las Vegas Municipal Code § 4.20.060 Room tax—Collection fee.

4.20.060 - Room tax—Collection fee. A collection fee is allowed for operators of establishments referred to in Sections 4.20.030 and 4.20.035, in an amount equal to two percent of the amount of the tax due, provided that all the taxes due are paid to the City 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. No. 6815, § 15, 8-17-22; Ord. 3722 § 6, 1993: Ord. 3052 § 5, 1983: Ord. 2247 § 2 (part), 1981: prior code § 5-2-3(E))

Las Vegas Municipal Code § 4.20.070 Room tax—Payment.

4.20.070 - 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)

Las Vegas Municipal Code § 4.20.080 Gaming tax—Imposed.

4.20.080 - Gaming tax—Imposed. There are hereby fixed and imposed license taxes on gaming revenues to be paid by all gaming licensees within the City, in addition to any license taxes that may be fixed or imposed elsewhere in this Code, according to the following schedule: (A) Licensees having six or more games: twelve dollars per game per quarter; (B) Licensees having two to five and one-half games: seven dollars and fifty cents per game, per quarter; (C) Licensees having less than two games: three dollars per game, per quarter; (In determining the number of games, craps, roulette, twenty-one, bingo games, race and sports books and wire betting service, each shall be considered a full game. All other games shall be considered one-half game each at one-half of the game charge.) (D) Slot machines, if more than twelve within one establishment: seventy-five cents for each slot machine, per quarter; (E) Slot machines, if twelve or less in one establishment: twenty-five cents for each slot machine, per quarter. (Ord. 2247 § 2 (part), 1981: prior code § 5-24)

Las Vegas Municipal Code § 4.20.090 Gaming tax—Payment.

4.20.090 - Gaming tax—Payment. The gaming taxes imposed in Section 4.20.080 shall be paid semiannually in advance for the succeeding semiannual period, such amount being due on the fifteenth day of April for the first semiannual period, and again on the fifteenth day of October for the second semiannual period. All taxes not paid by these dates shall be deemed delinquent. Such taxes shall be paid to the Department. In the event a business begins operations during a semiannual period and such operations begin within three months prior to the date of the next gaming tax payment, the licensee of the business shall pay a prorated gaming tax equivalent to a three-month period of time. (Ord. No. 6288, § 1, 11-20-13; Ord. 2247 § 2 (part), 1981: prior code § 5-2-5)

Las Vegas Municipal Code § 4.20.100 Late-payment penalty, interest.

4.20.100 - Late-payment penalty, interest. Any licensee or operator (or accommodations facilitator, if applicable, and if not covered by the definition of "operator") failing to pay the taxes imposed by Sections 4.20.030, 4.20.035 and 4.20.080 by the due dates provided by this Chapter shall pay in addition to such tax, a penalty of ten percent of the amount thereof, plus interest on the amount of such delinquency at the rate of one and one-half percent per month, or fraction thereof, from the date when such tax became due and payable until the date of payment. (Ord. No. 6815, § 17, 8-17-22; Ord. 5010 § 3, 1997: Ord. 3722 § 8, 1993: Ord. 3161 § 1, 1985: Ord. 2247 § 2 (part), 1981: prior code § 5-2-7)

Las Vegas Municipal Code § 4.20.110 Delinquency collection.

4.20.110 - Delinquency collection. (A) Whenever any licensee or operator shall be delinquent in the payment of any obligation imposed by this Chapter, the Director may transmit notice of such delinquency to the City Attorney, who shall at once proceed to collect all sums due the City by appropriate legal action. In any suit brought to enforce the rights of the City hereunder a verified affidavit by the Director showing the delinquency and the amount due shall be prima facie evidence of the amount of such delinquency and of compliance by said City with all the provisions of this Chapter relating to such obligation. In such action a writ of attachment may be issued as provided by law. (B) The foregoing remedies of the City shall be cumulative, and no action taken by said City nor any of its officers, shall be construed to be an election on the part of the City, or any of the officers thereof, to pursue any remedy to the exclusion of any other remedy which is provided by law for the collection of delinquent taxes or of a debt. (Ord. 2247 § 2 (part), 1981: prior code § 5-2-8)

Las Vegas Municipal Code § 4.20.120 Enforcement personnel.

4.20.120 - Enforcement personnel. The Director is charged with the enforcement of the provisions of this Chapter and may employ such accountants, auditors, investigators, assistants and clerks as he may deem necessary for the efficient administration of this Chapter. (Ord. 2247 § 2 (part), 1981: prior code § 5-2-9)

Las Vegas Municipal Code § 4.20.130 Records of City.

4.20.130 - Records of City. The Director shall cause to be kept proper records of all license taxes herein fixed and imposed which become due and which are collected, including, without limiting the generality of the foregoing, records of delinquent taxes, interest thereon and penalties therefrom, which records shall be deemed confidential and shall not be revealed in whole or in part to anyone except in the necessary administration of this Chapter or as otherwise provided by law. (Ord. 2247 § 2 (part), 1981: prior code § 5-2-10)

Las Vegas Municipal Code § 4.20.140 Records of room operators.

4.20.140 - Records of room operators. It shall be unlawful for any licensee or operator (or an accommodations facilitator, if applicable, and if not covered by the definition of "operator") required to collect the room tax imposed by Section 4.20.030 or Section 4.20.035 to fail to maintain adequate room records or to fail to make adequate records available, within seventy-two hours of written notice, to the Director or to any other person designated by him for the purpose of conducting an audit. These records must be made available to the City during normal business hours. Adequate room records shall mean the following: Journal, daily cash summary, registration cards, and folio for the three-year period preceding the date of audit, as well as any other records deemed necessary by the Director to determine room tax. (Ord. No. 6815, § 18, 8-17-22; Ord. 3722 § 9, 1993: Ord. 2247 § 2 (part), 1981: prior code § 5-2-11)

Las Vegas Municipal Code § 4.20.150 Advertising tax that is absorbed—Failure to collect or remit.

4.20.150 - 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)

Las Vegas Municipal Code § 4.20.160 Transmittal of revenues.

4.20.160 - Transmittal of revenues. The Director of the Department of Finance of the City shall, within twenty days from the close of the preceding calendar month, transmit: (A) The total amount received pursuant to Sections 4.20.030 and 4.20.080 to the Las Vegas Convention and Visitors Authority to be used for the purposes set forth in Subsection (A) of Section 4.20.010; (B) Three-eighths of the first one percent received pursuant to Section 4.20.035 to the Nevada Department of Taxation for deposit with the State Treasurer for credit to the fund for the promotion of tourism; (C) Five-eighths of the first one percent received pursuant to Section 4.20.035 to the Las Vegas Convention and Visitors Authority to be used for the purposes set forth in Subsection (B) of Section 4.20.010; and (D) The remaining proceeds received pursuant to Section 4.20.035 to the Clark County Treasurer for deposit in the Clark County School District's fund for capital projects. (Ord. No. 6815, § 20, 8-17-22; Ord. 5010 § 4, 1997: Ord. 3722 § 11, 1993: Ord. 3052 § 7, 1983: Ord. 2447 § 2 (part), 1981: prior code § 5-1-13)

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_CH4.20COAUROTAGATAFetched: 10/28/2026