Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://tax.nv.gov
Tax Breakdown
6.85%
State Sales Tax
13.38%
Lodging / TOT
Est. Total Tax Burden~13.38%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Clark County (Las Vegas area) has its own permit system. Transient Lodging Tax applies. Las Vegas Strip area has unique considerations. Reno has its own permit requirements.
Major City Rules
3 cities tracked
Las Vegas (Clark County)
Moderate
STR permit required from Clark County, inspections, $500+ fees
Reno
Moderate
Business license + STR permit, Washoe County rules
Lake Tahoe (NV side)
Moderate
Washoe/Douglas County permits, environmentally sensitive
Housing Market Data — US Census ACS
ACS 5-Year 2022
1,288,357
Total Housing Units
9.7%
Vacancy Rate
58.4%
Owner-Occupied
41.6%
Renter-Occupied
36,239
Seasonal/Vacation Units
2.8%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.