Transient Lodging Tax Guidance
According to Clark County Code Title 4, transient lodging means "the use of, possession of, or right to possess, for rent, a sleeping room/space in a transient lodging establishment under a lease, concession, permit, right of access, license, contract, or agreement." Tax, more specifically "combined transient lodging tax" or commonly called "room tax", is collected from transient lodging establishments. Guidance from our Audit Division on how this tax is collected is provided below. 

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Guidance Documents

• ^Updated Transient Lodging Tax Rates Effective as of April 2021
  
  
• ^Updated General Information Guide for Transient Lodging Establishments
  
  
• ^Updated Transient Lodging Tax Return Preparer's Guide
  
  
• Transient Lodging Tax Returns
  
  
• Transient Lodging Government Exemptions Guidance
  
  
• Buying Or Selling A Transient Lodging Establishment
  
  
• Guidance for Foreign Diplomat Exemptions

More information on transient lodging establishments and collection of transient lodging tax, can be found in our Frequently Asked Questions (FAQ).