I have been working on this issue with Airbnb for over a year now and the issue still persists.
This is not a warning – Airbnb is illegally charging Occupancy taxes which Las Vegas calls room taxes.
This is an unlicensed, legal, long-term rental (rents for 30 nights or more only).
Is anyone else dealing with the same issue? If you rent long term only, due to license requirements than your guests are likely being miss-charged and you are probably loosing bookings when the surprise 13% tax is added when they book and the potential guests moves on without booking.
Here is the logical chain of documents that conclude that room taxes should not be charged for Las Vegas NV Airbnb listing 22647273:
There are two parts of the LVMC MUNICIPAL CODE City of LAS VEGAS, NEVADA Codified through Ordinance No. 6875, passed July 17, 2024. (Supp. No. 57) that apply to renting via Airbnb:
CHAPTER 4.20 - CONVENTION AUTHORITY ROOM TAX AND GAMING TAX
CHAPTER 6.75 - SHORT-TERM RESIDENTIAL RENTALS
4.20.040 - Room tax—Resident guests.
Occupants renting rooms in such establishments as are contemplated in Sections 4.20.030 and 4.20.035 shall pay the tax for the first thirty days of continuous occupancy regardless of the period upon which the rental is based. After thirty days' continuous occupancy of a room in an establishment covered by Sections 4.20.030 and 4.20.035, the occupant shall be considered a resident guest and not subject to the payment of room tax.
4.20.030 and 4.20.035 contemplation:
4.20.030 - Room taxes—Imposed.
(A) “There is fixed and imposed a tax on the room revenue derived by each hotel, motel, or other establishment which offers rooms to the public on a daily basis or for periods of less than a week which are located within the City”.
This listing 22647273 is not an “establishment which offers rooms to the public on a daily basis or for periods of less than a week”. This listing makes no such offer or claim.
4.20.035 - Room tax—Supplemental tax imposed.
There is fixed and imposed a supplemental tax on all room revenues derived by each hotel, motel or other establishment located within the City which offers rooms to the public on a daily basis or for periods of less than one week in the amount...”
This listing is not an “establishment located within the City which offers rooms to the public on a daily basis or for periods of less than one week”. This listing makes no such offer or claim.
AS shown above, this listing 22647273 is not contemplated in Sections 4.20.030 and 4.20.035 and therefore is not liable for Occupancy taxes which Las Vegas calls room taxes
This listing is a transient rental but is not a short-term rental listing.
6.75.010 – Definitions.
"Short-term residential rental" means the commercial use, or the making available for commercial use, of a residential dwelling unit for dwelling, lodging or sleeping purposes, wherein any individual guest rents or occupies the unit for a period of less than thirty-one consecutive calendar days...”
Therefore, this listing is not a short-term rental because any individual guest who rents or occupies this unit can only rent for a period of more than thirty-one consecutive calendar days
This listing is not licensed for short-term renting.
6.75.020 - License required.
(A) No person shall engage in the business of offering or operating a short-term residential rental without first obtaining and thereafter maintaining a valid unexpired license pursuant to this Chapter for each short-term residential rental unit.
In conclusion, the guests who rent Airbnb listing 22647273 are not required to pay room taxes.
The "Accommodations facilitator" Airbnb must cease and desist charging resident guests a room tax, for this listing 22647273, for any rental period because this listing:
only rents for more than thirty-one consecutive calendar days.
is not subject to LVMC CHAPTER 4.20 - CONVENTION AUTHORITY ROOM TAX AND GAMING TAX - because it does not offer rooms to the public on a daily basis or for periods of less than one week.
does not fit the description and requirements of LVMC CHAPTER 6.75 - SHORT-TERM RESIDENTIAL RENTALS to be classified as such because the listing is not licensed and only rents for more than thirty-one consecutive calendar days.
