Las Vegas hotel tax rate, and the tax on resort fees

Between 10.5% and 13.38% at hotels outside the cities, where Clark County collects it, depending on the kind of hotel and where it stands. Inside the City of Las Vegas, 13.38% in its Primary Gaming Corridor and 13% elsewhere. The highest rate either government sets is 13.38%.

It is charged on a resort fee too: both governments tax a mandatory fee along with the room. So $100.00 of room rate or resort fee carries between $10.50 and $13.38 of tax.

We do not say which rate a given hotel charges. In Clark County’s own sentence below, it turns on whether the hotel is a resort, how far it is from the Las Vegas Convention Center, and whether it is in the Primary Gaming Corridor or the Stadium District; inside the City of Las Vegas, on whether it is in the corridor. Nothing we recorded places a hotel on those maps.

Clark County’s guide for hotels (July 2021) says who collects it: “Per state law, the incorporated cities are responsible for collection and administration of the tax within the city boundaries.” For hotels outside the cities, it gives the range: “The "combined" transient lodging tax rate in unincorporated Clark County ranges between 10.5% and 13.38% depending on the type of transient lodging establishment (resort or non-resort), distance of the transient lodging establishment from the Las Vegas Convention Center, and whether the transient lodging establishment is located inside or outside the Primary Gaming Corridor and the Stadium District.”

For hotels inside the city, the City of Las Vegas’s instructions (Rev. March 2026) give two rates: “The room tax rate for properties located INSIDE the Primary Gaming Corridor is 13.38% (see map in Appendix II).” “The room tax rate for properties OUTSIDE the Primary Gaming Corridor is 13.00% (see map in Appendix II).” On which one applies: “However, if the property is close to the Las Vegas Strip, it may be in the Primary Gaming Corridor (P.G.C.) which is subject to a 13.38% rate.”

The tax is charged on a mandatory fee along with the room. As the City of Las Vegas puts it: “Mandatory fees that are required to be paid in order to rent the room are subject to room tax. This includes, but is not limited to, resort fees, service fees, booking fees, cleaning fees, and pet fees.” Clark County’s code counts as rent “Any charges for services, amenities, accommodations, or use, not otherwise specified above, that are mandatory in nature and charged in connection with rental of a sleeping/room space.”

Among the 27 hotels in Las Vegas we checked that state a fee, the median is $50.00 a night before tax (through October 21, 2026). At the rates above, that fee comes to between $55.25 and $56.69 a night on the bill.

Whether each hotel says tax is added to its own fee is on its row in Las Vegas resort fees, hotel by hotel, and whether every Las Vegas hotel charges a fee at all is answered in do all Las Vegas hotels charge a resort fee.

Inside the city, hotels are told to show the tax on its own line: “Room tax should be collected from the guest and shown as a separate charge.”

A price you are shown before booking may leave the tax out: the FTC’s fee rule lets a seller show government taxes separately from the total. Are resort fees legal has the rule and the state laws, and is tax charged on a resort fee counts what hotels say about tax on their own fees.