The Room Tax Packet is the City of Las Vegas Business License Division's guide for collecting and remitting room tax on transient lodging, and it includes the line-by-line instructions for the monthly Room Tax Report. Hotels, motels, apartments and short-term rentals within city limits that rent rooms daily or for less than a week use it. On FillingPDF you can fill out the form online and download or print the completed PDF; the City publishes the original at files.lasvegasnevada.gov, and reporting and payment follow the City's own channels.
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What is Room Tax Packet – Las Vegas, NV?
The Room Tax Packet is the City of Las Vegas Business License Division's Transient Lodging Establishment Room Tax Instructions & Guidelines, which explains how lodging operators collect and remit room tax within city limits and how to complete the monthly Room Tax Report.
The packet states that the licensee or operator is responsible for collecting room tax from the guest, showing it as a separate charge and remitting it to the City. It explains which rentals are taxable (rooms rented daily or for less than a week), the three allowable deductions (governmental exemptions, resident guests and complimentary rooms), how vacation packages are treated, and the rules for Accommodations Facilitators such as hosting platforms.
The report section walks through Lines 1 to 14, from Total Room Revenue to Total Tax Due. The appendices add sample reports, the Primary Gaming Corridor map, the tax rate and disbursement breakdowns, and the Room Tax Exemption Certificate (Appendix V). The City also offers a fillable Excel worksheet of the report, and a Room Tax Calculator for paying in person or by mail.
Hotel, motel, bed and breakfast, short-term rental or apartment status is a matter of zoning and business licensing and has no bearing on whether an establishment collects room tax.
Who needs to file Room Tax Packet – Las Vegas, NV?
Licensees and operators of transient lodging establishments within the City of Las Vegas use the packet and file the monthly Room Tax Report. This covers hotels, motels, apartments, bed and breakfasts and short-term rentals; rooms rented daily, or for less than a week, are subject to room tax.
- Short-term rental hosts using an Accommodations Facilitator: you still keep an active business license and submit a completed report every month, even when the platform collects and remits the tax. You pay the tax yourself for any stays booked outside a licensed facilitator.
- Licensed Accommodations Facilitators: if you collect room tax for a licensed owner, you remit it each month with supporting documentation for each property.
- Owners with no rentals in a month: the report is still submitted, showing zero revenue and zero tax due.
- Government guests: use the Room Tax Exemption Certificate in Appendix V to claim the governmental exemption; a Sales Tax Exemption Certificate is not valid for room tax.
A property manager may prepare the report, but the report and the payment must be submitted together.
When to file Room Tax Packet – Las Vegas, NV
Room tax must be paid on or before the 15th day of the month following the month the taxes accrued, and the Room Tax Report is submitted with the payment. A report is required every month, including months with no rentals.
Since January 1, 2026, payment must be received by the due date; the postmark date is no longer used. Paying on time allows the operator to take the collection discount and avoid penalties and interest. Late payment forfeits the discount and adds a late penalty and monthly interest. Unpaid room tax may lead to a lien on the property and revocation of the business license.
If you rented before getting a license, a separate report is due for each month the property was rented. If your license is still pending, remit the room tax you collected. The City mails the report monthly to establishments that must report.
Documents you need
- Room Tax Exemption Certificate (Appendix V), signed by the authorized official: for a guest on official business paid directly by the U.S. Government, State of Nevada, military or other qualifying entity.
- Signed statement, if the guest qualifies for the governmental exemption but has no certificate: name and official title, employer, official-business and direct-payment certifications, dates, total room charges and a copy of the government payment or card.
- Records for governmental exemptions kept by the operator: proof of direct payment by the agency, guest information and the receipt for the stay.
- Records for resident guests kept by the operator: name, check-in and check-out dates, rent and tax amounts, all room numbers and dates paid.
- Records for complimentary rooms kept by the operator: records that validate the dates of stay and the value of the room.
- Supporting documentation for each property from a licensed Accommodations Facilitator remitting tax: address, gross room revenue, license number, tax collected and allowable deductions.
- Supporting documentation when you ask an auditor to correct an error on a filed report.
- Audit records kept at least 3 years and available within 72 hours of request: journals, folios, registration cards, ledgers, tax returns and similar records.
How to fill out Room Tax Packet – Las Vegas, NV
Check the report details
Review the address and other information on the report the City mails each month. Contact the office for any correction, or for a blank copy.
Enter total room revenue on Line 1
Enter all room revenue and all allowable deductions for the month, whoever collects and remits the tax. Include resort, service, booking, cleaning, pet and other mandatory fees, and exclude the room taxes collected.
Subtract facilitator revenue on Line 2
Enter the revenue a licensed Accommodations Facilitator reported to the City on your behalf. Without a licensed facilitator, enter $0.00.
Calculate gross room revenue on Line 3
Subtract Line 2 from Line 1. If you have no licensed facilitator, Lines 1 and 3 are the same amount.
Enter allowable deductions on Line 4
Enter rents from governmental exemptions, resident guests (the guest's 31st day and later) and complimentary rooms. Keep the records the packet lists for each deduction.
Figure taxable room revenue on Line 5
Subtract Line 4 from Line 3.
Enter tax collected and calculated
Line 6a is the tax actually collected for the month. Line 6b is Line 5 multiplied by the room tax rate shown on your report.
Take the greater tax on Line 7
Enter the greater of Line 6a or Line 6b. It is the tax payable and the base for the lines below.
Apply the collection discount on Line 8
If you pay on or before the 15th, enter the collection discount shown on the report, based on Line 7. If you pay late, enter zero.
Subtotal and add late charges
Line 9 is Line 7 minus Line 8. Lines 10 and 11 apply only to late payment: the late penalty and the monthly late interest, each figured on Line 7.
Finish Lines 12 to 14
Line 12 is the sum of Lines 9, 10 and 11. Line 13 is any arrears or credit the City told you about. Line 14, Total Tax Due, is Line 12 plus or minus Line 13.
Review and download the completed PDF
Check each line, then download or print the completed PDF from FillingPDF. Submit it with payment through the channels in How to submit.
How to submit Room Tax Packet – Las Vegas, NV
The City accepts the Room Tax Report and payment online, in person or by mail. The report and payment must be submitted together or they may be returned.
- Online: since December 1, 2025 the monthly return can be submitted and paid online through a Citizens Portal account. The only payment method accepted online is ACH.
- In person: Customer Care Center, 500 S. Main Street, Suite 110. The payment section lists Monday through Thursday, 7:30 a.m. to 5:00 p.m., excluding holidays. The FAQ lists Monday through Friday, 7:30 a.m. to 5:30 p.m., so confirm hours with the office first.
- By mail: City of Las Vegas, Department of Finance, 495 S. Main Str., 4th Floor, Las Vegas, NV 89101. The payment must be received by the 15th.
For in-person or mailed payments, accepted forms are check, cashier's check or money order; cash is accepted in person only. Credit cards are not accepted. To fix an error on a filed report, contact the office and speak with an auditor. Questions go to (702) 229-6281, option 0, or [email protected]. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving mandatory fees (resort, service, booking, cleaning and pet fees) out of Line 1 Total Room Revenue; they are subject to room tax.
- Including collected room tax in the Line 1 figure, which must not contain room taxes.
- Not reporting over-collected tax: the amount remitted is the greater of Line 6a or Line 6b.
- Not deducting the collection discount on Line 8 when paying on time; the report notes that a credit is applied to the account.
- Taking the Line 8 discount on a late payment, instead of entering zero.
- Not submitting the report because the property was not rented; a report showing zero revenue and tax due is still required.
- Sending the report and payment separately; they must arrive together or may be returned.
- Relying on the postmark date; since January 1, 2026 payment must be received by the 15th.
- Using a Sales Tax Exemption Certificate for a governmental guest; it is not valid for room tax.
- Paying room tax by credit card, which the City does not accept.
Frequently asked questions
Is the Las Vegas room tax the same as Las Vegas property tax?
No. The Room Tax Packet covers room tax that lodging operators collect from guests and remit to the City. It does not cover property tax. Unpaid room tax can lead to a lien on the property, and the City Attorney's office may be notified to begin foreclosure proceedings.
When is the Las Vegas room tax report due?
On or before the 15th of the month following the month the taxes accrued. Since January 1, 2026 the payment must be received by that date, and the postmark no longer counts. Late payment forfeits the collection discount and adds a penalty and interest.
Do I have to file a room tax report if I did not rent my property this month?
Yes. The report must be submitted every month whether or not the property was rented. Complete it showing zero revenue and zero tax due, and submit it online, by mail or in person.
Can I pay Las Vegas room tax online or by credit card?
You can submit and pay online with a Citizens Portal account, but the only online payment method is ACH. The City does not accept credit cards. In person or by mail, use a check, cashier's check or money order; cash is in person only.
What counts as Total Room Revenue on Line 1?
All room revenue for the month plus allowable deductions, including mandatory fees such as resort, service, booking, cleaning and pet fees. Do not include the room taxes collected. Mandatory fees count whether or not they are listed separately.
How long must a guest stay before room tax no longer applies?
Room tax applies to the first 30 days. From the 31st day the guest is a resident guest and exempt, if the stay is continuous. If the guest checks out and returns, tax applies for another 30 days. Tax collected after day 30 must be remitted or returned in the month collected.
Can government guests be exempt from Las Vegas room tax?
Yes, if the guest is on official business and the payment is made directly by a qualifying entity, such as the U.S. Government or State of Nevada. Use the Room Tax Exemption Certificate in Appendix V or a signed statement. A Sales Tax Exemption Certificate is not valid.
Can I fill out the Room Tax Packet online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the City of Las Vegas and does not file the report or accept payment; you submit through the City's online, in-person or mail channels.
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