Key Takeaways

Las Vegas short-term rental hosts owe transient lodging taxes on every stay under 30 days. Clark County charges a 13% transient occupancy tax on the nightly rate, due by the 20th of each following month. Platforms like Airbnb collect and remit some taxes automatically, but hosts remain responsible for registering, filing returns, and covering any gaps in platform remittance. Staying compliant protects your license and keeps your revenue projections accurate.

• Clark County’s transient occupancy tax (TOT) is 13% of the nightly rental rate for stays under 30 days.
• Airbnb and Vrbo collect and remit certain taxes automatically, but host responsibility for registration and filing does not disappear.
• Missing the 20th-of-the-month filing deadline triggers a 10% penalty plus ongoing interest charges.
• Hosts must register with Clark County and obtain a Nevada State Business License before accepting bookings.
• Accurate record-keeping of every booking, nightly rate, and platform payout is essential for correct tax returns.
• Long-term stays of 30 days or more are exempt from the TOT, which affects how you structure lease terms.
• Factoring all tax costs into your nightly pricing strategy directly impacts net revenue and investment returns.

What Every Las Vegas Host Needs to Know About STR Taxes

Las Vegas short-term rental hosts face a layered tax environment that combines state, county, and local obligations, and getting even one layer wrong can mean penalties, license suspension, or an audit. Clark County imposes a 13% transient occupancy tax on all short-term rentals, defined as stays of fewer than 30 consecutive days. This tax applies to the total nightly charge, not just the base rate, so cleaning fees and other mandatory charges may factor into the taxable amount depending on how they are itemized. Beyond the TOT, hosts must hold a valid Nevada State Business License, a Clark County business license, and, in some jurisdictions within the metro area such as Henderson or North Las Vegas, a separate city-level permit. Understanding exactly which taxes platforms collect on your behalf versus which ones remain your personal filing obligation is what separates profitable, compliant hosts from those who receive surprise bills from the county at year-end. This guide walks through every layer of the Las Vegas short-term rental tax requirements so you can price accurately, file on time, and keep more of what you earn.

How Clark County’s Transient Occupancy Tax Works

Clark County’s transient occupancy tax applies to every rental of a residential property for fewer than 30 consecutive nights, whether the property is a single-family home, condo, or townhouse. The current rate is 13% of the total nightly rental charge, and it must be collected from the guest at the time of booking. Hosts are required to register with the Clark County Treasurer’s office before collecting any rental income. Once registered, you receive a TOT account number that you will reference on every monthly return.

What counts as the taxable base for Clark County TOT?

The taxable base is the total consideration charged to the guest for the right to occupy the property. If a host charges a nightly rate of $200 and a mandatory cleaning fee of $75, the combined $275 may be subject to the 13% TOT. Hosts who separate cleaning fees as a distinct, non-occupancy service should consult a Nevada-licensed tax professional about proper itemization, because the county scrutinizes bundled charges closely. Pet fees and resort-style amenity fees added to the booking total are also typically included in the taxable base.

When is the TOT return due, and what happens if you miss it?

Monthly TOT returns are due by the 20th of the month following each rental period. A return covering January bookings, for example, is due February 20th. Missing that deadline immediately triggers a 10% late penalty on the unpaid tax amount, plus interest that accrues daily. If a host fails to file for multiple consecutive months, Clark County can escalate to a lien on the property. Returns must be filed even in months with zero rental income; a zero-dollar return keeps the account in good standing and avoids delinquency flags.

Is there a separate registration process for Henderson and North Las Vegas?

Yes. Henderson and North Las Vegas each require separate city-level short-term rental permits in addition to the Clark County TOT registration. Henderson’s STR permit requires a property inspection and annual renewal. North Las Vegas has its own business license requirement with a separate fee schedule. Hosts operating in these cities owe both the county-level TOT and any applicable city tax, which means the effective combined tax burden can exceed 13% once city levies are included. Always verify current rates directly with each municipality, as local ordinances change. Reviewing the full scope of Las Vegas vacation rental rules and regulations for your specific city ensures you don’t miss a jurisdiction-specific obligation.

Nevada State Taxes That Apply to Short-Term Rental Income

Beyond Clark County’s TOT, Nevada levies its own taxes that short-term rental hosts must account for. Nevada has no personal state income tax, which is a significant advantage for rental investors compared to many other states. However, Nevada does impose a Modified Business Tax and a Commerce Tax on businesses exceeding certain revenue thresholds, and rental income may count toward those thresholds depending on how the host structures their business entity. Every host operating in Nevada must also hold a valid Nevada State Business License, issued by the Nevada Secretary of State’s office, with an annual renewal fee of $200 for most business types.

Does Nevada collect a separate lodging tax on top of the Clark County TOT?

Nevada imposes a state-level room tax that applies to transient lodging, and a portion of this tax is already embedded within what Clark County collects and distributes. The Nevada Legislature sets the baseline room tax rate, and counties are authorized to add supplemental amounts. Clark County’s 13% TOT includes both the state-mandated component and the county’s supplemental levy. Hosts do not typically file a separate state lodging tax return; instead, the Clark County return captures the full combined obligation. However, hosts should verify with a licensed Nevada CPA whether any changes to state law affect this structure for the current tax year.

How does sales tax interact with short-term rental charges?

Nevada’s 4.6% state sales tax, combined with Clark County’s additional rate for a combined rate of approximately 8.375% in Las Vegas, generally does not apply to the rental of residential property for occupancy. The distinction between residential lodging and taxable retail sales protects most STR hosts from owing sales tax on top of the TOT. However, if a host sells taxable goods or services separately, such as packaged snack baskets or equipment rentals, those items are subject to sales tax. Keeping occupancy charges and ancillary product sales clearly separated on guest invoices prevents inadvertent sales tax exposure.

What records does Nevada require hosts to maintain for tax purposes?

Clark County and Nevada require hosts to retain records for a minimum of four years. Those records should include booking confirmations showing guest names, check-in and check-out dates, and total charges collected; platform payout statements from Airbnb, Vrbo, and any other channel; bank statements showing deposits; and all filed TOT returns with payment confirmations. Digital record-keeping through property management software such as Guesty, which 5 Star STR uses to track booking data, makes this documentation far more manageable than manual spreadsheets and reduces audit risk significantly. For additional guidance on record retention, consult the IRS website for federal tax documentation requirements. Hosts evaluating their software options can learn more about how Guesty for Hosts works for Las Vegas STR owners before committing to a platform.

What Airbnb and Vrbo Collect and Remit on Your Behalf

Airbnb and Vrbo have entered into voluntary collection agreements with Clark County and the state of Nevada, which means these platforms automatically collect certain taxes from guests at checkout and remit those amounts directly to the relevant tax authority. This reduces the administrative burden on hosts, but it does not eliminate the host’s filing obligation or registration requirement. Hosts who assume that platform remittance handles everything often discover mid-year that they still owe amounts the platform was not authorized to collect, or that they failed to file required zero-returns during low-occupancy months. For more information on business tax obligations, review guidance from the NIH or consult state resources.

Which specific taxes does Airbnb remit for Las Vegas hosts?

Airbnb currently collects and remits the Clark County transient lodging tax of 13% and certain state-level lodging taxes for Las Vegas properties listed on its platform, provided the host’s listing is in a jurisdiction covered by Airbnb’s agreement with Clark County. Airbnb displays the taxes collected in each booking confirmation, and hosts receive a detailed annual tax summary that itemizes all taxes remitted on their behalf.