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Buying or Selling a Transient Lodging Establishment
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Buying or Selling a Transient Lodging Establishment
Clark County Code Section 4.08.115 pertains to tax liability when a transient lodging establishment is sold. Due to this code provision, it is advisable that the seller's tax liability be established and paid, or an amount set aside in escrow, at the time of the sale. If such action is not taken at the time of sale, purchasers could be held liable for transient lodging taxes, fees, interest, and penalties owed by the seller. For additional information and forms required for establishing the seller's liability at the time of sale, please see our Successor Liability Information Packet.