Section 4.08.115 of the transient lodging tax ordinance amendment adopted by the Board of County Commissioners on June 3, 2008 pertains to tax liability when a transient lodging establishment is sold. Due to changes in this section, it is advisable that the seller's tax liability be established and paid , or an amount set aside in escrow, at the time of the sale. If such action is not taken at the time of sale, purchasers could become liable for transient lodging taxes, fees, interest, and penalties owed by the seller. For additional information pertaining to this change read the Industry Letter dated September 15, 2008 for the new requirements and related Clark County Codes.

Related Forms:

Request for Statement of Seller's Transient Lodging Tax Liability