§ 4.08.010. Combined transient lodging tax.

(a) All transient lodging taxes set forth in Sections 4.08.015 through 4.08.033 of this chapter shall be collected from every operator in Clark County and shall henceforth be collectively known as the "combined transient lodging tax."

(b)

The tax, when due, constitutes a debt owed by the operator to the county which is extinguished only by payment thereof to the Clark County department of business license.

(c)

The combined transient lodging tax imposed may be collected from the paying transient guests and may be shown as an addition to the rent charged by the transient lodging establishment. The operator is liable to Clark County for the tax whether or not it is actually collected from the paying transient guest.

(d)

The combined transient lodging tax rates for transient lodging establishments located within the unincorporated areas of Clark County shall be as follows:

Table 4.08.010(a)

	Code Section/Title of Transient Lodging Tax Section					Combined Transient Lodging Tax Rate
Effective through January 14, 2017	4.08.015 Convention & Visitors Authority	4.08.020 Tourism/School District Fund	4.08.025 Transportation District	4.08.030 County	4.08.031 State Education
Resort hotel	5%	2%	1%	1%	3%	12%
Other transient lodging establishment within 35 miles of the Las Vegas Convention Center	4%	2%	1%	2%	3%	12%
Other transient lodging establishment more than 35 miles of the Las Vegas Convention Center	2%	2%	1%	2%	3%	10%

 

Table 4.08.010(b)

	Code Section/Title of Transient Lodging Tax Section						Combined Transient Lodging Tax Rate
Effective January 15, 2017	4.08.015 Convention & Visitors Authority	4.08.015 Convention & Visitors Authority - Expansion	4.08.020 Tourism/School District Fund	4.08.025 Transportation District	4.08.030 County	4.08.031 State Education
Resort hotel	5%	0.5%	2%	1%	1%	3%	12.5%
Other transient lodging establishment within 35 miles of the Las Vegas Convention Center	4%	0.5%	2%	1%	2%	3%	12.5%
Other transient lodging establishment more than 35 miles of the Las Vegas Convention Center	2%	0.5%	2%	1%	2%	3%	10.5%

 

Table 4.08.010(c)

	Code Section/Title of Transient Lodging Tax Section							Combined Transient Lodging Tax Rate
Effective March 1, 2017	4.08.015 Convention & Visitors Authority	4.08.015 Convention & Visitors Authority - Expansion	4.08.020 Tourism/School District Fund	4.08.025 Transportation District	4.08.030 County	4.08.031 State Education	4.08.033 Stadium District
Resort hotel outside of stadium district	5%	0.5%	2%	1%	1%	3%	0%	12.5%
Resort hotel within stadium district, but outside of primary gaming corridor	5%	0.5%	2%	1%	1%	3%	0.5%	13%
Resort hotel within primary gaming corridor	5%	0.5%	2%	1%	1%	3%	0.88%	13.38%
Other transient lodging establishment within 35 miles of the Las Vegas Convention Center, but outside of stadium district	4%	0.5%	2%	1%	2%	3%	0%	12.5%
Other transient lodging establishment within stadium district, but outside of primary gaming corridor district	4%	0.5%	2%	1%	2%	3%	0.5%	13%
Other transient lodging establishment within the primary gaming corridor district	4%	0.5%	2%	1%	2%	3%	.88%	13.38%
Other transient lodging establishment more than 35 miles of the Las Vegas Convention Center	2%	0.5%	2%	1%	2%	3%	0%	10.5%

 

(Ord. 3656 § 5, 2008)

(Ord. No. 3774, § 1, 6-2-2009; Ord. No. 4448, § 2, 11-15-2016)