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Nevada Rental / transient occupancy tax

Last reviewed 2026-10-23

Rental / transient occupancy tax in Nevada

Yes. Every Nevada county must impose a tax on gross receipts from renting transient lodging: 2% in counties of 700,000 or more and 1% elsewhere (NRS 244.3352(1)). The tax may be passed on to guests, and counties and cities levy additional room taxes.

Verified Source: NRS 244.3352(1) · last checked 2026-10-23

Same topic in neighboring states

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