LODGING TAX // NRS 244.3352 / NRS 268.096 | UP TO 13.38%+ ROOM TAX

DIRECT STATUTORY SUMMARY: Transient lodging taxes stacked by state mandates, stadium authorities, convention authorities, and school capital funds—turning hotel rooms into a captive cash machine for politically connected stadium and convention subsidies.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: Multiple state initiatives and special sessions (including 2009 IP1 and 2016 SB 1 Stadium Tax)

ENTITIES APPROVING / BENEFITING:

  • LVCVA
  • Stadium Authority
  • State School Fund

ENTITIES PAYING / OPPOSING:

  • Travelers
  • Independent Motels & Lodging Operators

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0177)

Official Classification: State tax department categories — Lodging Tax
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

View Statutory Authority Detail (NV-S-0177) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

← BACK TO ALL TAXES VIEW ALL 202 STATUTORY RECEIPTS →