Lodging Tax
The tax imposed on room rental is Lodging Tax. The local boards of county commissioners are responsible for the imposition and collection of the lodging tax, while the Department of Taxation records and transfers the revenue to the appropriate state budget accounts.
In Nevada, transient lodging tax and exemptions are set at the city/county level and varies by county. Any specific questions regarding exemptions and rates should be addressed to the city/county where the hotel is located.
Lodging Tax Rate
- Tax on revenues from rental of transient lodging is imposed at the rate of at least 1 percent of the gross receipts in a county with a population of less than 700,000.
- Tax on revenues from the rental of transient lodging is imposed at the rate of 2 percent of the gross receipts in a county with a population of 700,000 or more.
- An additional tax rate of 3 percent of the gross receipts from the rental of transient lodging is imposed in a county whose population is 300,000 or more.
Additional Information
For further information on Lodging Tax Authorities, please contact our Department at (775) 684-2000.