Nevada

Nevada

Nevada has NO statewide STR license and no state-imposed lodging tax; STRs are regulated at the county/city layer. The controlling state law is AB 363 (81st Session, 2021), codified at NRS 244.35351–244.35359 (counties) and NRS 268.09791–268.09799 (cities), effective July 1, 2022 (AB 363 Sec. 27(2)(b): "On July 1, 2022, for all other purposes."). It applies ONLY to a county whose population is 700,000 or more — currently Clark County (Las Vegas) — and to incorporated cities of 25,000+ within such a county, per the Legislative Counsel's Digest: "currently Henderson, Las Vegas and North Las Vegas". IMPORTANT (verified, absent from most secondary sources): that covered set is FIXED, not drifting. NRS 0.050(1) defines "population" by "the last preceding national decennial census," and those tabulations "shall be deemed to apply ... from July 1 of the calendar year immediately following that decennial census date until June 30 of the calendar year immediately following the next decennial census date" — i.e. 2020 Census figures control from July 1, 2021 through June 30, 2031. Clark (~2.27M) is the only county over 700,000 (next is Washoe at ~486k); Mesquite (~20.5k in 2020, ~23.6k by 2024 estimate) and Boulder City cannot become covered on estimates alone before the 2030 Census. In covered jurisdictions the statute (a) COMPELS local licensing: "A board of county commissioners shall adopt and enforce an ordinance regulating: (a) The rental of a residential unit..." (NRS 244.353545(1)); (b) BANS outright prohibition: "A board of county commissioners shall not enact or enforce a complete prohibition on the rental of a residential unit..." (NRS 244.353545(4)); and (c) requires every operator to hold BOTH a county "authorization" (permit/license/registration) under NRS 244.35356 AND a Nevada State Business License (NRS 244.35355(1)). Statutory baseline limits the local ordinance MUST impose: minimum stay 1 night if owner-occupied / 2 nights if not owner-occupied; 660 ft separation between STRs (except within multifamily) and 2,500 ft from a resort hotel; max occupancy set locally but "may not exceed 16 persons per residential unit"; rentals in apartment buildings prohibited; no more than 10% of units in a multifamily dwelling; common-interest-community units barred unless governing documents expressly allow; and "a maximum number of authorizations a person may hold, which may not exceed five authorizations per state business license." Exempt: a residential unit located within a building that is BOTH (a) "Located on land not zoned exclusively for residential use" AND (b) "Owned or operated by a person who holds a nonrestricted license for gaming" or an affiliate (NRS 244.35351(2)) — the Strip resort carve-out; both prongs must be met. CITIES-ONLY GRANDFATHER (no county analog): NRS 268.09795(5) and NRS 268.097985(2) require city ordinances to let anyone lawfully authorized before July 1, 2022 keep operating despite conflicting location/type rules (including minimum-distance rules); it runs only to the original holder and does not transfer to subsequent owners. Chapter 244 contains no equivalent. OUTSIDE Clark County (e.g., Washoe/Reno, Douglas/Lake Tahoe), state law imposes NO STR-specific licensing mandate and no ban — regulation is purely local; note Reno and Sparks exceed 25,000 but sit in a sub-700,000 county, so NRS 268.09791–268.09799 does not reach them. Transient lodging tax is county-imposed, not state-imposed: state law mandates 2% in counties 700,000+ and 1% in counties under 700,000 (NRS 244.3352(1)), plus an additional mandatory 3% in counties 300,000+ (Clark and Washoe) (NRS 244.33561(1)), plus an optional voter-approved 1% (NRS 244.3351(1)). Platforms must collect and remit: NRS 244.35359(1)(a) requires the county to compel accommodations facilitators (Airbnb/Vrbo) to "collect and remit to the county all taxes imposed on the gross receipts". All 26 STR sections are unamended since 2021 (each annotated "(Added to NRS by 2021, ...)" with no amendment note; AB 396 (2025) only cross-references them while amending NRS 116). SEPARATION-DISTANCE NOTE (corrected): secondary sources reporting a "1,000 foot" separation are describing a LOCAL ordinance, not an error and not the state figure — NRS 244.353545(2)(f)(1) sets 660 ft as a mandatory FLOOR and in the same paragraph authorizes "any other minimum separation requirement the board determines is necessary," while NRS 244.35358 lets counties impose requirements "more restrictive than" the statute. A stricter local distance is therefore consistent with, not contrary to, state law. LITIGATION (post-dates most sources): in Greater Las Vegas Short-Term Rental Ass'n v. Clark County, No. 2:25-cv-01173-MMD-BNW (D. Nev.), Judge Miranda M. Du granted a preliminary injunction in part on Dec. 17, 2025 on procedural-due-process grounds, enjoining Clark County from enforcing §§ 7.100.030 (license requirement), 7.100.230(d)(1)(I), 7.100.220, 7.100.250, and 1.14.020(g) of the Clark County Code. This enjoins COUNTY CODE ONLY — it does not enjoin or invalidate NRS 244.35351–244.35359, so state-level status is unchanged. Clark County authorized a Ninth Circuit appeal on Jan. 6, 2026; the injunction stands pending final merits decision. Check the Clark County child record for current enforceability.

Not legal advice. Last verified 2026-07-15 · sources linked below.