Occupancy tax collection and remittance by Airbnb in Nevada

Clark County

Guests who book Airbnb listings that are located in the unincorporated areas of Clark County, NV will pay the following tax as part of their reservation:

• Combined Transient Lodging Tax: 10.5-13.38% of the listing price including any cleaning fees and guest fees for the first 30 nights of any reservation. For detailed information, visit the Clark County Transient Lodging Tax website.

Henderson

Guests who book Airbnb listings that are located in the City of Henderson, NV will pay the following tax as part of their reservation:

• Transient Lodging Tax: 13% of the listing price including any cleaning fees and guest fees for the first 31 nights of any reservation. For hosts who only offer long term reservations of over 31 nights, the entire reservation is exempt from tax. For detailed information, visit the City of Henderson’s Finance website.

Las Vegas

Guests who book Airbnb listings that are located in the City of Las Vegas, NV will pay the following tax as part of their reservation:

• Transient Occupancy Tax: 13-13.38% of the listing price including any cleaning fees for the first 31 nights of any reservation. For hosts who only offer long term reservations of over 31 nights, the entire reservation is exempt from tax. For detailed information, visit the City of Las Vegas' website.

Washoe County, Sparks and Reno

Guests who book Airbnb listings that are located in Washoe County, the City of Sparks or the City of Reno, NV will pay the following tax as part of their reservation:

• City or County Transient Lodging Tax: of either 13.5% or 13% of the listing price including any cleaning fee for 27 nights and shorter. For detailed information, visit the RSCVA Finance and Accounting Department website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.