Taxes›Nevada›Elko County

Elko County
short-term rental taxes.

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

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

Checked against the source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Elko County allows short-term rentals. Ask the planning or zoning office before you list.
To confirm
Check whether you need a license or permit
The record does not say whether Elko County requires a short-term rental license. Ask the county licensing office.
To do
Collect and remit the 6% Elko County occupancy tax yourself
The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.
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

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Elko County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Elko County lists a 6% 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 area (Elko Co. Code 6-7-2). Use your full address to find its rate.

At a glance.

County tax: 6% (varies by location)
State tax: Local only
Highest recorded city rate: 15%
Cities tracked: 4

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.

Elko County: Recorded remittance instructions

Elko County / Elko Co. Recreation Board (self-remit; 1% tourism split 3/8 state / 5/8 county rec board)

Source for these notes: codelibrary.amlegal.com: elkocounty nv

How county vs. city works here

The recorded county rate is 6%
The occupancy-tax rate for Elko County is 6%. Use your address to find the applicable jurisdiction. You collect and remit this tax.
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 Elko 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

Elko County occupancy tax6%

Source

Source linked

Nevada local lodging tax guidanceLocally administered

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Elko County

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

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

Communities outside city limits

Unincorporated communities in Elko County include Jackpot, Lamoille, Montello, Mountain City, Oasis, Osino, Owyhee and Spring Creek. An address in one of them is outside city limits, so Elko County rules apply. These are Census-designated places, not separate tax authorities.