Is Airbnb Legal in Las Vegas? 2026 Rules, Permits & Taxes

License required

Yes

Taxes on a stay

13%

Fine for hosting without a permit

$10,000

Listings showing a permit number

39%

Latest rule change

Jan 1, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Every host who rents a home or a single room for fewer than 31 consecutive days inside the City of Las Vegas, including a spare bedroom in the host's own home.^1,3,4,7,9,19

Issued by

City of Las Vegas Business Licensing Division, with planning approval from the Department of Community Development and a home inspection by Code Enforcement

Valid for

The $500 fee is payable in advance each year, and the Nevada state business license renews annually. The city can suspend or revoke a license after a second violation at the same home within 24 months.

On listings

The number must appear on every listing

Platform checks

Booking platforms hold their own $3,000-a-year city license, must show the city license number in each Las Vegas listing and must remove a listing within five business days after the city says it is unlicensed. State law also lets the city require a platform to verify a license before it takes a booking.

Fees

Who qualifies

• The applicant must be the owner of record and live in the home as a primary residence, staying there during every rental.
• The home may have no more than three bedrooms, counting the owner's bedroom.
• At least 660 feet from any other short-term rental and 2,500 feet from a resort hotel, in a zoning area that allows short-term rentals.
• Not in Summerlin, Sun City Summerlin, Town Center, Skye Canyon, Cliff's Edge, Symphony Park, Grand Canyon Village or any property under the Form-Based Code.
• Written permission from the homeowners association where one exists; no apartment buildings, and no more than 10 percent of the units in a multifamily building.
• Liability insurance of at least $500,000 and a local contact reachable 24 hours a day.

How to apply

1. 1 Confirm the home qualifies: you own it, it is your primary residence, it has no more than three bedrooms and it sits outside the excluded master-planned areas and the 660-foot and 2,500-foot separation zones (the city publishes a map of licensed rentals).
2. 2 Apply for the free conditional use verification in the city's Citizen Portal with a justification letter stating the home is owner-occupied, a site plan showing at least two standard parking spaces and a floor plan marking the owner's bedroom, fire extinguishers and exits.
3. 3 After the first planning review, book the home inspection with Code Enforcement (702-229-6615, option 3) and pass it; planning then completes a second review.
4. 4 Once the verification is approved, apply for the business license in the Citizen Portal as the property owner with the $500 fee, a certificate of $500,000 liability insurance, a list of hosting platforms, a local 24-hour contact, the short-term rental affidavit, any trust or company ownership documents and a Nevada ID showing the rental address.
5. 5 Hold a Nevada state business license, put the city license number on every listing and say the rental is owner-occupied, and file the monthly city room tax report.

Permit rules

A city license is required for every rental under 31 days

Offering or operating a short-term residential rental without a valid city license is unlawful, whether the guest rents the whole home or one room, and each dwelling unit on a property needs its own license.^4,7

Three approvals come before the license

Approval takes three steps: planning land use approval (a free conditional use verification), a home inspection by Code Enforcement and a business license review. The home may not be rented until the whole process is complete.⁷

A Nevada state business license is also required

Alongside the city license, every host in the city must hold a Nevada state business license, and its number goes on the listing.^1,3 In force since July 1, 2022

The state business license costs $200

The Nevada state business license costs $200 to apply and $200 a year to renew, or $500 for a corporation.³

License numbers and an owner-occupied notice on every listing

Every listing and ad must show the city business license number and the Nevada business identification number. An owner-occupied rental must also say that the rental is owner-occupied and that less than the entire dwelling is available for rent.^1,4,19

Platforms must remove unlicensed listings in five business days

Booking platforms need a $3,000-a-year city license, collect and remit the room tax each month, and must remove a listing within five business days after the city notifies them that the property is not licensed.^1,4 Applies to: Hosting platforms and accommodations facilitators

Advertised price must be the total price

Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.^6,17 In force since May 12, 2025

Only owners who live in the home can get a license

New licenses go only to an owner who lives in the home as a primary residence and stays there throughout every rental. The owner's absence is limited to work and typical household errands, and the owner must use the bedroom shown on the approved floor plan.^4,7,10,12

The license holder must be the owner of record

The applicant must own the property. An owner holding through a trust or company is the trustee or principal, and someone with a fractional interest counts as an owner only with at least 25 percent recorded in their name, so tenants cannot hold a license.^4,7

Licenses issued before July 2022 continue for their holders

State law lets the original holder of a city authorization issued before July 1, 2022 keep operating under it even if the home would not qualify today. The right does not pass to a later owner or occupant.^1,4 Applies to: Original holders of authorizations issued before July 1, 2022 · In force since July 1, 2022

No more than three bedrooms

A home must have no more than three bedrooms, including the owner's bedroom. A Code Enforcement officer verifies the bedroom count during the home inspection.^7,10

660 feet from other rentals, 2,500 feet from a resort hotel

A home must be at least 660 feet from any other short-term rental and 2,500 feet from a resort hotel. Until the business license is issued, a location can become ineligible if another rental is licensed within 660 feet.^1,7,19

No rentals in Summerlin and other master-planned areas

Short-term rentals are prohibited in several master-planned areas, including Summerlin, Sun City Summerlin, Town Center, Skye Canyon, Cliff's Edge, Symphony Park and Grand Canyon Village, and on any property under the Form-Based Code.^7,10 Applies to: Master-planned areas named by the city

Homeowners association permission is required

A home in a homeowners association needs written permission from the association, and no license is issued in a common-interest community unless its governing documents expressly allow short-term rentals.^1,4,7,12 Applies to: Homes in an HOA or common-interest community

Condo buildings: 10 percent cap, none in apartment buildings

A license cannot be issued if it would put more than 10 percent of the units in a multifamily building into short-term rental use or break a stricter limit set by the building's owner, and renting a unit in an apartment building is unlawful.^1,4 Applies to: Condos, townhouses and multifamily buildings

One license per home, five per state business license

Only one license can cover a residential unit, and one person can hold no more than five city licenses tied to the same Nevada state business license.^1,4

One-night minimum in an owner-occupied home

The minimum rental is one night when the home is owner-occupied and two nights when it is not.^1,4

Two guests per bedroom, never more than 16

Occupancy may not exceed two persons per bedroom (children under 12 do not count), the Uniform Housing Code limit, or 16 persons at any time. A placard on the outside of the home must list the limit and the 24-hour contact.^1,4,13

A local 24-hour contact must answer within two hours

Every license names a local contact with a phone number that works 24 hours a day. Failing to respond to a complainant within two hours is a violation of the city code.^1,4,7,13

Park on site, keep noise down, store trash in containers

All guest vehicles must park in the driveway or on site, not on the street or blocking a neighbor's driveway. Music or noise that can be heard 50 feet from its source is a violation, and trash must stay in proper containers out of public view.^4,9

No weddings, parties or events

Weddings, birthday parties, bachelor and bachelorette parties and other special events are not allowed, and use of the home is limited to activities incidental to dwelling, lodging or sleeping.^4,9

At least $500,000 of liability insurance

Applicants file a certificate of general liability insurance of at least $500,000 from an insurer licensed in Nevada, and must keep the coverage in force while operating.^4,7,19

Home inspection covers fire safety, alarms and pools

Code Enforcement checks for fire extinguishers (under the kitchen sink, in the garage and on each floor), interconnected smoke alarms in every sleeping room and hallway, carbon monoxide detectors, an evacuation map in each bedroom, permits for all additions and a gated pool with door and window alarms where there is a pool.^1,4,11

A second violation in 24 months can cost the license

The city can suspend or revoke the license for a home after a second or later violation there within 24 months, and can refuse a renewal or new license to anyone found in violation. The decision can be appealed to the City Council.⁴ Applies to: License holders

Hosts still file a monthly room tax report

A licensed host whose booking platform collects and remits the room tax still submits a room tax report to the city every month, and pays the tax on any stay booked outside a licensed platform.^8,18 Applies to: License holders

Median nightly rate, booked nights

$185

Taxes on that night (13%)

$24

Guest pays, before Airbnb and cleaning fees

$209

What the host still handles

• A City of Las Vegas short-term residential rental business license, which carries the room tax account; the city sends a monthly room tax report to each licensed host
• A Nevada state business license from the Secretary of State
• The monthly room tax report, filed online since December 1, 2025 (or by mail or in person) and received by the 15th of the following month, even for months with no bookings or when Airbnb remits the tax^8,18

• Renting without a city license: a civil fine of $1,000 to $10,000 for each violation, set by the severity of the violation, good faith and any history of violations.^1,5,13
• After a hearing officer sustains a violation, the city can assess a separate fine for each day the violation occurred or continued, as alleged in the Notice of Violation.⁵
• A licensed host or platform that breaks the city rules pays $1,000 for each violation or the nightly rental value of the home, whichever is greater.^5,13
• A fine left unanswered for 30 days adds a penalty equal to the original fine, and one still unanswered 15 days after a delinquency notice adds twice the original fine.⁵
• A second or later violation at the same home within 24 months can lead to suspension or revocation of the license.⁴
• Room tax paid after the 15th loses the 2% discount and draws a 10% penalty plus 1.5% interest per month; a lien can be placed on the property and the business license can be revoked.⁸

1. January 1, 2026
   Room tax must be received by the 15th

   From January 1, 2026 the city counts a room tax payment as on time only if it is received by the 15th of the month; the postmark date no longer counts.⁸

2. December 1, 2025
   Room tax returns can be filed and paid online

   From December 1, 2025 the monthly room tax return can be submitted and paid online through a Citizen Portal account, with ACH as the only online payment method.⁸

3. November 19, 2025
   Las Vegas tightens owner-occupancy and insurance wording

   Ordinance 6929 amended Chapter 6.75: owner occupancy now means using the bedroom shown on the approved floor plan, the insurance requirement is a certificate from a Nevada-licensed insurer, and the definition of a short-term residential rental follows state law and excludes accessory dwelling units, tents and trailers.^4,14

4. August 17, 2022
   Las Vegas aligns its code with the state law

   Ordinance 6815 added the minimum-stay rule, the accommodations facilitator license, platform listing removal and quarterly reports, and set civil fines of $1,000 to $10,000 for unlicensed rentals.^4,5,13

5. July 1, 2022
   Assembly Bill 363 takes effect

   Nevada's Assembly Bill 363 (2021) took effect for operations on July 1, 2022, requiring cities such as Las Vegas to license short-term rentals, require a state business license, set a one- or two-night minimum and a 16-person cap, and stop short of an outright ban. Authorizations issued before that date may continue for their original holders.^1,2

Estimate what a Las Vegas home could earn

1. 1. Nevada Revised Statutes Chapter 268 - Powers and duties common to cities and towns (NRS 268.09791 to 268.09799) · Nevada Legislature
2. 2. Assembly Bill 363 (2021), enrolled · Nevada Legislature
3. 3. Nevada Revised Statutes Chapter 76 - State business license · Nevada Legislature
4. 4. Las Vegas Municipal Code Chapter 6.75 - Short-Term Residential Rentals · City of Las Vegas (Municode)
5. 5. Las Vegas Municipal Code Chapter 6.02 - Business Licensing Generally (sections 6.02.440 and 6.02.460, civil fines) · City of Las Vegas (Municode)
6. 6. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
7. 7. Short-Term Residential Rental - General Information and application instructions · City of Las Vegas Department of Community Development
8. 8. Transient Lodging Establishment Room Tax Instructions and Guidelines (rev. March 2026) · City of Las Vegas Business License Division
9. 9. Short-Term Rentals · City of Las Vegas Code Enforcement
10. 10. Can my home become a short-term rental? (one-page overview, February 2026) · City of Las Vegas Business Licensing
11. 11. Short-Term Rental Home Inspection Overview · City of Las Vegas Department of Community Development
12. 12. Affidavit for Short-Term Residential Rentals · City of Las Vegas Business Licensing Division
13. 13. Proposed Short Term Residential Rental Amendment, 21-0576-TXT1 (content packet for Ordinance 6815, 2022) · City of Las Vegas
14. 14. Summary 25-0102-TXT 1: Amends LVMC Chapter 6.75 (content packet for Ordinance 6929, 2025) · City of Las Vegas
15. 15. Short-Term Rental Units - Frequently Asked Questions · Clark County Department of Business License
16. 16. Planning_Short_Term_Rental feature layer (CLV_ShortTermRental), record count · City of Las Vegas Office of GIS
17. 17. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
18. 18. Occupancy tax collection and remittance by Airbnb in Nevada · Airbnb Help Center
19. 19. Las Vegas, NV · Airbnb Help Center