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Statewide lodging tax figures cited to the state revenue department.
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, and at 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.
The local boards of county commissioners are responsible for the imposition and collection of the lodging tax. Transient lodging tax and exemptions are set at the city or county level and vary by county. Questions about exemptions and rates are addressed to the city or county where the hotel is located.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | 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, and at 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. Nevada Department of Taxation. As of 2026-10-09. |
| Local lodging taxes | The local boards of county commissioners are responsible for the imposition and collection of the lodging tax. Transient lodging tax and exemptions are set at the city or county level and vary by county. Questions about exemptions and rates are addressed to the city or county where the hotel is located. Nevada Department of Taxation. As of 2026-10-09. |
Rates are from the Nevada revenue department, retrieved 2026-10-09. Primary sources: https://tax.nv.gov/tax-types/lodging-tax/.
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, and at 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. Source: Nevada Department of Taxation, https://tax.nv.gov/tax-types/lodging-tax/, as of 2026-10-09.
The local boards of county commissioners are responsible for the imposition and collection of the lodging tax. Transient lodging tax and exemptions are set at the city or county level and vary by county. Questions about exemptions and rates are addressed to the city or county where the hotel is located. Source: Nevada Department of Taxation, https://tax.nv.gov/tax-types/lodging-tax/, as of 2026-10-09.
Estimates for planning; not tax/legal advice.