Clark County, Nevada, adopts new short-term rental rules for Airbnb, Vrbo

Clark County, Nevada, has revised its short-term rental (STR) regulations, the latest move in an ongoing regulation saga between the state, county, and STR marketplaces and operators.

Key takeaways:

• Clark County is shifting more compliance responsibility to STR marketplaces such as Airbnb and Vrbo. Marketplaces must verify licenses before facilitating payment, deactivate rentals the county identifies as improperly licensed, and include key licensing and occupancy information on listings.

• Marketplaces face new reporting and recordkeeping requirements. Platforms must keep individual rental records for at least three years and submit aggregate data to the county quarterly.

• Lodging tax obligations remain in place. Marketplaces must collect lodging taxes from STRs listed on their platforms, while operators who don't use a marketplace remain responsible for collecting and remitting taxes.

The changes, which went into effect September 2, are aimed at “accommodations facilitators” such as Airbnb and Vrbo rather than operators. Previously, marketplaces were required to verify that STRs had a county business license before they were listed on a marketplace. Going forward, marketplaces must only verify licensing before a rental is paid for. Marketplaces aren’t allowed to process payments for unlicensed rentals.

The new ordinance also requires marketplaces to deactivate listings within five business days if the county notifies them that an STR isn’t properly licensed. Deactivation means the marketplace can no longer accept or facilitate payment for the rental but doesn’t necessarily require the listing itself to be removed.

Marketplaces must also include the county STR license number, state business license number and maximum occupancy limitation for STR listings they create.

Under the new rules, STR marketplaces no longer have to submit data about each individual rental transaction to the county every month, but they are required to keep records for at least three years, including:

• STR license number
• Property address
• Name and address of the person who listed the STR
• Dates of occupancy
• Rent collected
• Lodging tax collected

Marketplaces must provide this information to the county upon request. However, marketplaces are required to submit aggregate information about their rentals, including data such as the number of bookings, listings, owners and lessees, the average number of bookings per listing and year-to-date revenue. These reports must now be submitted quarterly rather than monthly.

Marketplaces can be fined $500 for a first violation of the rules and $1,000 for subsequent violations.

In 2021, the state passed a law requiring Clark County and a few cities to allow STRs, regulate them, and make them subject to lodging taxes. Previously, STRs were banned in unincorporated areas of Clark County. The county passed its STR law in June 2022, establishing a licensing system and a range of operating requirements for STR operators. Under the ordinance, STR operators must obtain a state business license and county STR license, maintain liability insurance, designate a local representative available 24/7 who can respond to the property within 30 minutes, and install noise-monitoring devices at specified locations.

The county limits STR licenses to 1% of eligible housing units in each established unincorporated area. Operators generally may hold only one STR license, and licensed STRs must be at least 1,000 feet apart and at least 2,500 feet from resort hotels. STRs also are prohibited in apartment buildings, while STRs in other multifamily dwellings are limited to 10% of the building's residential units.

Meanwhile, a lawsuit filed over the 2022 Clark County STR law is pending and enforcement of some of its provisions is on hold. The suit, filed by Airbnb and STR operators, alleged that the county didn’t provide a viable licensing system and that STR operators who did try to rent out their properties were punished with substantial fines. In December 2025, a federal judge issued a preliminary injunction that prevents the county from enforcing some rules while the case is decided, including requiring an STR license for operators, issuing or enforcing daily fines, declaring STRs a public nuisance, or recording liens or special assessments while the case proceeds. The county voted to appeal the ruling and the case went before the court September 14.

A fatal shooting at a party at an STR on August 30 is reviving controversy around the safety of STRs. One man was shot and killed, and the county says it was addressing complaints about the property before the federal injunction prohibiting the county from enforcing the licensure status of STRs went into effect.

Clark County STRs are subject to transient lodging taxes that are paid by guests but collected at the time of booking and passed on to the county. The county requires marketplaces to collect lodging taxes for their licensed STR listings. STR operators who don’t use a facilitator are responsible for lodging tax collection and filing directly with the county.

Avalara helps simplify tax and compliance for the hospitality industry through automation. With  Avalara MyLodgeTax, STR owners and property managers can register with tax authorities, calculate lodging taxes, prepare and file returns, and remit payment. Avalara is trusted by 200,000+ direct and indirect customers in 75+ countries.

For more information on lodging taxes in Nevada, see our state vacation rental tax guide. If you have tax questions related to vacation rental properties, drop us a line and we’ll get back to you with answers.

FAQ

What changed for STR marketplaces in Clark County?

Marketplaces must verify that a listing has a county STR license before facilitating payment, deactivate rentals the county identifies as improperly licensed within five business days, and include license and occupancy information on listings. They also face new reporting, recordkeeping, and tax-collection requirements.

Are Clark County STRs subject to lodging taxes?

Yes. Marketplaces must collect lodging tax from guest for STRs listed on their platforms. Operators without a marketplace must collect and remit the tax directly.

Does the new ordinance change rules for STR operators?

The ordinance primarily changes marketplace requirements. Enforcement of certain STR licensing provisions remains limited by a federal injunction.