City of Elko Room Tax

The City of Elko imposes a room tax of 12% (effective 8/1/07) 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.


	Tax on Transient Lodging Return Instructions & Return Form Tax on Transient Lodging License Application

Frequently Asked Questions

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 10^th of each month. Payment of the tax on transient lodging shall become delinquent on the sixteenth day of the month. If the tax on transient lodging is not received or postmarked on or before the fifteenth day of the month in which they become due, the licensee will be subject to a penalty of fifteen percent (15%) of the unpaid, due and delinquent tax on transient lodging. 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.