Industry Notice - Transportation Tax - 4/29/2020 – Las Vegas, NV

The Transportation Tax Increase advisory is the April 29, 2020 notice from the City of Las Vegas Building & Safety Department announcing that the Transportation Tax on new residential, commercial, industrial and other development will rise for permits issued on or after July 1, 2020.

The notice says the city acts in accordance with an ordinance approved by Clark County, and that the tax funds transportation projects. On July 1, 2003, the Board of County Commissioners approved an ordinance amending Title 4 of the Clark County Code and adopted a twenty-year schedule of Development Tax increases. The advisory ties the 2020 increase to that ordinance.

Two rates change. The tax on each single-family dwelling unit of new residential development goes up from the previous per-unit amount, and the tax on a square footage of other new development goes up from the current per-square-foot amount. The PDF prints the old and new figures, so read them there.

This is an announcement, not an application: it has no form number, no lines to complete and nothing to sign. It is signed by Kevin T. McOsker, P.E., CBO, Building and Safety Director for the City of Las Vegas.

The advisory is addressed to the development industry in the City of Las Vegas. It matters to anyone who builds or plans new development that will be charged the Transportation Tax:

• Developers and builders of new residential development, where the tax is charged on each single-family dwelling unit.
• Developers and builders of new commercial, industrial and other development, where the tax is charged on square footage.

The increase applies to permits issued on or after July 1, 2020. The notice does not discuss existing buildings, and it does not address property tax bills. Nobody files or signs the advisory; it is read and used to estimate the tax on a project. For questions about how the tax applies to a specific permit, contact the City of Las Vegas Building and Safety Department.

Nothing is filed with this advisory. The date that matters is July 1, 2020: the increase goes into effect on permits issued on or after that date. The notice itself is dated April 29, 2020, giving industry advance warning before the change. To know which rate applies to a project, check the date on which its permit is issued against July 1, 2020. The advisory sets no other deadline.