Room Tax Ordinances, Forms, Payment Portal

Nevada Revised Statutes 244.33565 defines the term "transient lodging" for the purpose s of all taxes imposed by the board on the rental of transient lodging. A Town Board or the Nye County Board of Commissioners, acting as the governing board of the towns may, pursuant to Nevada Revised Statutes 269.170, "fix and collect a license tax on and regulate, having due regard to the amount of business done by each person so licensed".

General information

NRS 269.170 - The Town board(s) and/or Nye County Board of Commissioners have the authority to:

  • Require businesses to have a license to operate legally.  
  • May set a fixed rate in addition to the State of Nevada’s 1% rate and collect a license tax.                 
  • May set rules of operations for establishments.
  • May base rules/taxes on the volume of business (higher occupancy = more room tax).

Transient lodging tax operates on a Fiscal Year basis, July through June of each year, not a calendar year basis. 

A transient lodging establishment is described as:
  (1) Hotels;
  (2) Motels;
  (3) Apartments;
  (4) Time-share projects, except when an owner of a unit in the time-share project has a right to use or     
occupy the unit is occupying the unit pursuant to a time-share instrument as defined in NRS 119A.150;
  (5) Apartment hotels;
  (6) Vacation trailer parks;
  (7) Campgrounds;
  (8) Parks for recreational vehicles; and
  (9) Any other establishment that rents rooms or spaces to temporary or transient guests.

Licenses

You must obtain an Operator's license for the Town in which your establishment is located. It is illegal to operate without a valid license.                          There is NO fee associated with the Operator's License.                                                                                                                                                                          PLEASE COMPLETE A NEW CONTACT INFORMATION CARD IN CONJUNCTION WITH YOUR ANNUAL LICENSE APPLICATION.

  1. Contact Information Card (PDF)
  2. Amargosa Operator's Application 2025-2026 (PDF)
  3. Beatty Operator's Application 2025-2026 (PDF)
  1. Gabbs Operator's Application 2025-2026 (PDF)
  2. Manhattan Operator's Application 2025-2026 (PDF)
  3. Pahrump Operator's Application 2025-2026 (PDF)
  1. Round Mountain Operator's Application 2025-2026 (PDF)
  2. Tonopah Operator's Application 2025-2026 (PDF)

Transient Lodging Tax Returns & Payments

  1. You are required to file a return with the Nye County Treasurer's Department each month. You must complete and submit a return even if there was NO tax collected for the reporting period. Room tax forms are separated by town in the left column.
  2. If you collect payment from lodging customers for a length of stay less than 28 consecutive days, you are responsible for collecting the tax. 
  3. There is a penalty assessed if you do not pay on time. The penalty is 10% of the total tax due.
  4. There is an added interest assessed on past due amounts of 1% calculated from the date the tax becomes due. 
  5. Taxes may be paid in person at either Treasurer department location. You may pay in cash, money order, cashier's check, or personal/business check. Online payments are also now available.
  6. You may email your tax return to: treasurer@nyecountynv.gov; however, please note that your remittance must be received by the due date established by the Town Ordinance(s).