The Finance Department collects transient room taxes county-wide. Transient room taxes are levied on every hotel, motel, inn, bed, and breakfast, etc operating in Clark County. The tax rate is 3% of the gross rental of rooms.
Transient room taxes for the month are due on or before the last day of the following month. For example, January taxes are due February 28th. A return of transient room tax must be filed.