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COLLECTING AND REMITTING ROOM TAX


In accordance with Chapter 22, Section 010, Subsection F of Title 5 of the North Las Vegas Municipal Code, the City of North Las Vegas imposes a 13% transient lodging tax on short-term rentals. Guests qualifying as a “permanent resident,” or guest stays of 30 days or more, are exempt from the transient lodging tax.
  • Room tax for properties located within the City of North Las Vegas is calculated at 13% of the monthly rental revenue.
  • The licensee or operator is responsible for collecting and remitting room tax to the City. 
  • Room tax should be collected from the guest and shown as a separate charge. The tax may NOT be included in the price of the room. 
  • If the appropriate tax is not collected, the transient lodging establishment remains responsible for the appropriate tax and will be required to pay from its own funds.
  • If more than the appropriate tax is collected, the additional amount must be remitted to the City, or returned to the guest within the month it was collected. 
  • Room tax revenues are the property of the City of North Las Vegas. These tax revenues should be collected and turned over by the establishment.
  • The licensee or operator must file their monthly report by the 15th of the month following the month taxes are accrued in order to avoid late fees and penalties.

Transient Lodging Defined

Any facility, structure, or portion of any structure which is occupied or intended or designed for occupancy by a guest or guests who pay rent for dwelling, lodging, or sleeping purposes for a period of thirty or fewer days, and includes any resort hotel, hotel, motel, apartment motel, residential dwelling unit operating as a rental, and any other similar structure, facility, or portion thereof. (Chapter 02, Section 001 of Title 5 of the North Las Vegas Municipal Code)

Short-term rentals are considered "transient lodging" for the purposes of North Las Vegas Municipal Code Section 5.22.010(F)

License Tax for Hotels and Motels

Effective March 1, 2017, the tax on transient lodging shall be thirteen (13) percent for all room rentals by all hotels other than resort hotels, by all motels, by all residential dwelling units operating as a short-term rental, and by apartment motels advertising and accepting less than weekly rentals. Said tax on apartment hotels to be limited to the rentals received on the less-than-weekly basis. In order to establish permanency of occupancy for all hotels other than resort hotels, short-term rentals, and all motels, one calendar month or thirty (30) days of continuous occupancy or rental shall constitute such permanency. Occupants of such room rentals would be considered a resident guest and not subject to the payment of the room tax from and after thirty (30) days continuous residence.

Room Tax Applicability

The classification of hotel, motel, residence hotel, resort hotel, residence hotel, hotel suite, rooming house, bed & breakfast, short term residential rental, and apartments or any other lodging establishment is a matter of zoning and business licensing. It has no bearing on whether or not an establishment collects room taxes.

Rooms rented daily or less than weekly are subject to room tax.

If subject to room tax, room tax must be collected for the first 30 days of a guest’s stay, except in the case of an exemption. An exemption applies in the following instances:

  • Long-term rentals over 30 days for which the taxes were collected and remitted for the first 30 days
  • Complimentary rooms (Note: Resort fees, cleaning fees, surcharges or any other fees imposed and collected on complimentary rooms are subject to tax)

Due Date

Room taxes must be paid on or before the 15th day of the month following the month the taxes accrued. Paying on time avoids penalties and interest. Room taxes remaining unpaid may result in a lien placed on the property. Once a lien has been filed, additional charges for lien release will apply and interest will continue to accrue on the outstanding amount. The City Attorney’s office may be notified of the lien to begin foreclosure proceedings.

Combined Transient Lodging Tax Distributions

Monies collected for transient lodging tax will be distributed as follows (5.22.010):

Effective March 1, 2017

Las Vegas Convention and Visitors Authority

4.500%

City of North Las Vegas

2.000%

Regional Transportation Commission

1.000%

State of Nevada

3.375%

Clark County School District

1.625%

Clark County Treasurer

0.500%

Total

13.000%



ROOM TAX REPORTING INSTRUCTIONS

 
You may report and pay your Transient Lodging Tax in one of the following ways:

File and Pay Online
File your report and make payments online using this link: Click here to file and pay online.This is the preferred method for filing and paying your lodging tax.

File and Pay by Mail
Fill out the PDF reporting form in its entirety click here to download.
(See below for instructions on calculating tax, penalties, and interest.) Once complete,
print the form out and mail it along with your payment to: 

City of North Las Vegas
Accounts Receivable
2250 Las Vegas Blvd, North, Ste. 710
North Las Vegas, Nevada 89030


Checks should be made payable to: City of North Las Vegas

IMPORTANT: Your payment must be postmarked by the 15h of the subsequent month in order to avoid penalties and late fees.


How to Calculate Room Tax, Penalties, and Interest

Use the following equations to calculate room tax:

Room Revenue:               the amount collected during the month for rent and associated fees
Room tax:                         room revenue * .13
Penalty (if applicable):      room tax * .10
Interest (if applicable):      room tax * .12 * number of days past due / 360
Total Amount Due:            rental revenue + penalty + interest

 

If you have any questions, please contact our office at:

(702) 633-1460 Ext. 3636