Tax on Transient Lodging

Transient Lodging Taxes are collected by the City of Elko pursuant to CIty Code 4-6 and Nevada Revised Statues 268.490.  Licensee's should consult with the Elko City Clerk’s Department or a tax professional to get specific guidance on how to correctly collect and remit this tax. Additionally, staying informed about any updates or changes to the tax code is essential to maintaining compliance with local regulations.

Transient Lodging Rental Business: Any business having one or more rooms, spaces or other accommodations that provides transient lodging to tenants in exchange for compensation. In the event a business rents a portion of its rooms, spaces or other accommodations for terms of less than twenty eight (28) days and another portion of its rooms, spaces or other accommodations for terms of twenty eight (28) days or more, only those rooms, spaces or other accommodations rented for terms of less than twenty eight (28) days shall constitute a "transient lodging rental business".

Effective Date
: The current taxrate became effective on February 1, 2023.

Collection: Licensees are responsible for collecting the room tax from their guests. This tax should be added to the room charges and clearly listed on the invoice to the customer.

Monthly Tax on Transient Lodging Return: Licensees are required to file Monthly Tax on Transient Lodging Return applications and returns with the Elko City Clerk’s Department. Licensees are required to use the City forms below.  Transient Lodging Taxes are due by the 15th of every month.  A late charge of 10% will be added after this date.  If the 15th is a weekend day or holiday, the tax payment is due the next business day.  

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
Government Exemption Claim Form  WORD DOCUMENT  PDF DOCUMENT
28 Day Exemption Form  WORD DOCUMENT  PDF DOCUMENT