Las Vegas Resort Tax: What It Is, Rate, and Where the Money Goes

The Las Vegas Resort Tax (officially "Transient Lodging Tax") is a mandatory fee on hotel/motel stays in Clark County (Las Vegas Strip & environs).

Rate & Calculation

• Rate: 13.375% of the total room charge (including mandatory fees like resort fees, cleaning fees).
• Breakdown: 4% State + 1.375% County + 3% LVCVA (Las Vegas Convention & Visitors Authority) + 5% Clark County School District.
• Collected by: Hotel at check-out; remitted to tax authorities.

Exemptions

• Stays ≥ 30 consecutive days (long-term).
• Federal employees on official business (with form).
• Certain diplomatic/consular personnel.
• Hostels, B&Bs, and some non-traditional lodging may be exempt—verify.

Revenue Use (2021: >$900M)

• LVCVA (3%): Marketing, convention sales, Las Vegas Convention Center operations/expansion.
• Clark County School District (5%): Capital projects, debt service.
• County/State General Funds: Infrastructure, public safety (LVMPD), transport.

Resort Fee vs. Resort Tax

Resort Fee = hotel-imposed daily charge for amenities (Wi-Fi, gym, pool); Resort Tax = government tax on room + resort fee. Both are mandatory.

The tax is a critical pillar of Nevada's tourism-funded public finance model—no state income tax.