All businesses engaged in transient lodging activities are required to pay room taxes on a monthly basis. Per Henderson Municipal Code, Chapter 4.48.010, transient lodging is defined as:

Any facility, structure, or portion of any structure which is occupied or intended or designed for occupancy primarily by transient guests who pay rent for dwelling, lodging, or sleeping purposes, and includes any hotel, resort hotel, condo hotel, motel, residential hotel or motel, time-share project, vacation trailer park, campground, park for recreational vehicles, and any other similar structure, facility, or portion thereof.

If you are unsure whether your business is required to pay room tax, please contact our Business Licensing Technicians at (702)267-1730.

Paying Your Room Tax

Payment of Transient Lodging Tax shall be due from the operator on the first day of each month for the preceding month and become delinquent after the 15th day of the month. If the 15th of the month falls on a weekend or holiday, the payment must be received by close of business the first business day thereafter.

To be considered timely, both Report of Taxes Collected on Room Rentals worksheet and payment in full must be received by City of Henderson. The form is available below:

Commercial Hotel/Motel Room Tax

Resort Hotel Room Tax

What is Considered Taxable Under Room Tax?

Clark County has provided a guide for what is considered Room Tax. You may view it here.