Question 1

Is Airbnb legal in Las Vegas?

Accepted Answer

The City of Las Vegas (incorporated city only — NOT unincorporated Clark County / the Las Vegas Strip, which is a separate jurisdiction) licenses short-term residential rentals under LVMC Chapter 6.75 plus the Conditional Use Regulations for "Short-Term Residential Rental" in the Unified Development Code (LVMC) 19.12.070. STRs are legal but heavily restricted: the classic non-owner-occupied whole-home Airbnb is NOT available to new applicants. Under LVMC 6.75.020(C), "no person is eligible for a license for a short-term residential rental under this Chapter unless the person qualifies as an owner of the parcel on which the short-term residential unit is located and is a resident occupying that unit as his or her primary residence. In addition, the unit must qualify as owner-occupied during each period the unit is rented" — and a unit qualifies as owner-occupied only if the owner "continues to reside at the unit throughout the rental period," the unit is the owner's primary residence, and the owner's occupancy "includes occupancy and use of a bedroom or other room intended for sleeping purposes" (absence permitted only for employment or typical errands). The City's own applicant overview states the home must "Have no more than three bedrooms at the property, which would include the homeowner's bedroom," and must "Be located at least 660 feet from any other short-term residential rental, as well as 2,500 feet from a resort hotel." UDC 19.12.070 Reg. 4 states the use "may not be located closer than 660 feet to any other Short-Term Residential Rental use, except for residential units in a multifamily dwelling, and may not be closer than 2,500 feet from a resort hotel, as defined in NRS 463.01865" — note the multifamily exception to the 660-ft buffer. Units in apartment buildings are flatly prohibited (LVMC 6.75.020(E); UDC 19.12.070 Reg. 9), and units in common-interest communities are ineligible unless the governing documents "expressly authorize" transient rental (6.75.020(D)(5)). Approval is a three-step process (City Business Licensing "Can My Home Become A Short-Term Rental?", CD-10187-07-24): (1) a free Conditional Use Verification (CUV) from Planning; (2) a Code Enforcement life-safety/bedroom inspection; (3) a business license application with a $500 annual license fee and liability insurance coverage of at least $500,000 (LVMC 6.75.040(H)). Minimum stay: one night if owner-occupied, two nights if not owner-occupied (LVMC 6.75.090(K) — the non-owner-occupied tier is reachable only by grandfathered existing licensees); maximum stay is inherently under 31 consecutive days (definition of the use). Maximum occupancy may not exceed two persons per bedroom "(but excluding children under the age of twelve)" or the Uniform Housing Code limits (LVMC 6.75.090(B)(1)-(2)), and a sixteen-person absolute cap was added as (B)(3) — though the 3-bedroom limit makes 16 practically unreachable. No person is eligible if they have five or more STR licenses associated with the same Nevada (NRS Ch. 76) business license, or more than one license per residential unit (6.75.020(D)(1)-(2)); issuance is also barred if it would put more than ten percent of the units in a multifamily dwelling into transient lodging (6.75.020(D)(3)). Room tax is 13.00% of room revenue OUTSIDE the Primary Gaming Corridor and 13.38% INSIDE it, administered by the City Department of Finance and due on or before the 15th of the following month (2% collection discount if timely; 10% penalty plus 1.5%/month interest if late). Hosting platforms are regulated as "accommodations facilitators," must hold their own City license at a $3,000 annual fee (LVMC 6.75.122/6.75.124), and must collect and remit room tax monthly and verify the listing holds a City license (6.75.128). Enforcement is active: $1,000 per violation or the nightly rental value (whichever is greater) for licensees, and $1,000–$10,000 per violation for operating unlicensed (LVMC 6.02.460(C)-(D)), with separate per-day fines. CURRENCY CAVEAT: a 2025 text amendment (Bill 25-0102-TXT) is pending or recently acted on — it would conform the 6.75.010 definition to LVMC Title 19 / NRS 268.0195, narrow owner occupancy from "a bedroom or other room intended for sleeping purposes" to "a traditional bedroom," and require a certificate of general liability insurance "issued by an insurer licensed to do business in the State of Nevada." The only obtainable copy is an UNADOPTED draft (blank ordinance number, blank adoption date); its adoption could not be confirmed, so the pre-amendment language is stated as operative above.

Question 2

Do I need a license or registration for a short-term rental in Las Vegas?

Accepted Answer

Yes — Las Vegas requires: Short-Term Residential Rental business license (LVMC Chapter 6.75); Owner-occupancy / primary-residence eligibility (LVMC 6.75.020(C)); Conditional Use Verification (CUV) — LVMC 19.12.040(C) and 19.12.070. See the requirements checklist for fees, renewal, and official links.

Question 3

What taxes apply to short-term rentals in Las Vegas?

Accepted Answer

City of Las Vegas room tax — outside Primary Gaming Corridor, City of Las Vegas room tax — inside Primary Gaming Corridor, Resident guest (30-day) room tax exemption, Monthly room tax report. Use the lodging-tax estimator on this page for a specific stay.

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Official sources

Tax	Rate	Administered by	Airbnb remits	Vrbo remits
City of Las Vegas room tax — outside Primary Gaming Corridor	—	—	—	—
City of Las Vegas room tax — inside Primary Gaming Corridor	—	—	—	—
Resident guest (30-day) room tax exemption	—	—	—	—
Monthly room tax report	—	—	—	—