City Clerk

Tax on Transient Lodging

The City of Elko imposes a room tax of 14% (effective 7/1/15) which is collected by every licensee operating a room rental business within the City limits  The Elko City Clerk’s Department provides assistance in obtaining, completing, and issuance of Monthly Tax on Transient Lodging Return applications and returns.  Our goal is to ensure that all forms are completed and paid in a correct and timely manner abiding by all rules and regulations of the Elko Tax on Transient Lodging Code.

 INSTRUCTIONS AND FORMS

 Tax on Transient Lodging License Application   PDF
DOCUMENT
 
 
 Transient Lodging Return Instructions   PDF
DOCUMENT
 
 Transient Lodging Return Form   WORD
DOCUMENT
 PDF
DOCUMENT
 EXCEL
DOCUMENT
 
 Government Exemption Claim Form  WORD
DOCUMENT
 PDF
DOCUMENT
 
 28 Day Exemption Form  WORD
DOCUMENT
 PDF
DOCUMENT
 
       
  Frequently Asked Questions     Question 
 

Q.    Where can I obtain a Tax on Transient Lodging application and return?

A.    They can be obtained from City Hall at 1751 College Ave., Elko, Nevada, by mail, fax, or by the above listed hyperlink.
Q.   How often is the Tax on Transient Lodging collected?
A.   The Tax on Transient Lodging is collected monthly from each licensee. 
Q.   When is the Tax on Transient Lodging Return due?
A.    The tax on transient lodging is due by the 15th of each month.  Payment of the tax on transient lodging shall become delinquent on the sixteenth day of the month.  Postmarks will be honored if postmarked on or before the 10th day of the month.  A penalty of ten percent (10%) plus interest at 1.5% will be assessed for all delinquent transient lodging taxes.  If the fifteenth falls on a Saturday, Sunday, or Holiday it will be due the following weekday. 
Q.   Are there any exemptions from this tax?
A.   Yes.  Rooms that are rented for twenty-eight (28) days continuously by the same tenant are exempt.