Taxes›Nevada›Clark County

Clark County
short-term rental taxes.

Tax and permit requirements for Clark County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Clark County

Checked against the source

To do
Meet the local rental conditions
enforcement ENJOINED Dec 2025, appeal pending - licensing status uncertain.
To do
Get the Clark County short-term rental license or registration
STR licensing program (AB363/Clark Co. Title 7); enforcement ENJOINED Dec 2025, appeal pending - licensing status uncertain
To do
Who collects the 10.5% Clark County occupancy tax depends on the booking channel
Airbnb: collects it for you; Vrbo: not confirmed; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.
To confirm
Find out how often you file and when returns are due
The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

Get reminders for your Clark County filing dates

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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Clark County. enforcement ENJOINED Dec 2025, appeal pending - licensing status uncertain.

Check the recorded local source

What to know.

The record for Clark County lists a 10.5% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address. County tax varies by location: rate varies by district. Use your full address to find its rate.

At a glance.

County tax: 10.5% (varies by location)
State tax: Local only
Highest recorded city rate: 13%
Cities tracked: 5

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

Source Sources & confidence How we research Report a problem with this page

See the detailed rental report

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Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Clark County: Recorded remittance instructions

Clark County Business License (TLT); Airbnb collects in Clark County

Source for these notes: clarkcountynv.gov: transient lodging tax rate increases

How county vs. city works here

The recorded county rate is 10.5%
The occupancy-tax rate for Clark County is 10.5%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Clark County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus

Clark County occupancy tax10.5%

Source

Source linked

Nevada local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Clark County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Clark County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Clark County include Blue Diamond, Bunkerville, Cal-Nev-Ari, Enterprise, Goodsprings, Indian Springs, Laughlin, Moapa Town, Moapa Valley, Mount Charleston, Nellis AFB, Nelson, and 8 more. An address in one of them is outside city limits, so Clark County rules apply. These are Census-designated places, not separate tax authorities.