City of Las Vegas Room Tax: Continuous Stays After Day 30

This is the City of Las Vegas rule

The City's guidance covers establishments renting daily or less than weekly. Its packet says new guests in those properties owe room tax for their first 30 days. From day 31 a resident guest is exempt if the stay remains continuous and the guest has not checked out. Checking out and returning starts another taxable 30-day period.

The rate depends on the City tax area

The City's published rate inside its Primary Gaming Corridor is 13.38 percent. Do not apply that figure to every property with a Las Vegas mailing address or to the Las Vegas Strip by assumption. Confirm that the property is actually in the City's jurisdiction and identify its rate on the City map or with the operator.

The first 30 days remain taxable under this packet

For properties covered by the City packet, the five-week-stay example explicitly says the first 30 days are taxable and the exemption begins on day 31 if occupancy is continuous. The packet also explains how an operator must handle tax it continues to collect after the first 30 days. Keep the uninterrupted dates and the dated tax lines on your folio.

Other Nevada jurisdictions need their own check

This article does not establish Clark County, Henderson, Reno or another jurisdiction's rates and exemptions. Nor should a rate for a daily-rental property be applied automatically to a different lodging arrangement. Ask for the rule covering the exact address and rental model.

• Confirm jurisdiction before using the 13.38 percent figure.
• Ask whether the establishment rents daily or less than weekly.
• Check continuous occupancy and the day-31 billing treatment in writing.