Las Vegas vs Maui County

Nevada Legal but Limited | Hawaii Effectively Banned

Disclaimer: General information only — not legal advice. Verify with your local government.

Las Vegas, Nevada
Status Legal but Limited
Permit Fee $500/year (business license + Conditional Use Verification)
Tax Rate 13% Transient Occupancy Tax (Clark County)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $1,000–$10,000 for unlicensed operation
Maui County, Hawaii
Status Effectively Banned
Permit Fee Set by annual budget ordinance — contact Planning Dept for current amount
Tax Rate ~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $20,000 first offense; $10,000/day thereafter

Las Vegas has more favorable STR regulations overall.

Permits & Licensing

Las Vegas charges $500/year (business license + Conditional Use Verification) for STR licensing, while Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount. Las Vegas renewal is annual, and Maui County renewal is annual. Overall, Las Vegas has a more permissive regulatory environment (Legal but Limited) compared to Maui County (Effectively Banned).

Tax Obligations

In Las Vegas, hosts pay 13% Transient Occupancy Tax (Clark County). In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). A key difference: platforms like Airbnb automatically collect taxes in Las Vegas, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

Day Limits & Restrictions

Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.

Fines & Enforcement

Hosts operating without a permit in Las Vegas face penalties including $1,000–$10,000 for unlicensed operation. In Maui County, violations can result in $20,000 first offense; $10,000/day thereafter. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

Las Vegas Overview

Only owner-occupied (hosted) rentals are permitted; the owner must reside on-site during each rental day. Properties must be at least 660 feet from another STR and 2,500 feet from a resort hotel. Limited to 3 bedrooms max. Requires $500,000 liability insurance.

Contact: City of Las Vegas Code Enforcement — (702) 229-6281

Full Las Vegas guide →

Maui County Overview

Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.

Contact: Planning Dept., Current Planning Division — (808) 270-8205

Full Maui County guide →

Frequently Asked Questions

Is it easier to Airbnb in Las Vegas or Maui County?
Las Vegas is classified as "Legal but Limited" while Maui County is "Effectively Banned." Las Vegas's permit fee is $500/year (business license + Conditional Use Verification) compared to Set by annual budget ordinance — contact Planning Dept for current amount in Maui County. Overall, Las Vegas has a more host-friendly regulatory environment.
Which city has higher STR taxes — Las Vegas or Maui County?
Las Vegas charges 13% Transient Occupancy Tax (Clark County), while Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Notably, Las Vegas benefits from automatic platform tax collection, while hosts in Maui County must handle taxes themselves.
Which city has stricter fines for illegal short-term rentals?
Las Vegas: $1,000–$10,000 for unlicensed operation. Maui County: $20,000 first offense; $10,000/day thereafter. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Las Vegas and Maui County have day limits for Airbnb?
Las Vegas has no annual day limit. Maui County has no annual day limit.
Which city is better for first-time Airbnb hosts — Las Vegas or Maui County?
For new hosts, consider the total cost of entry: Las Vegas charges $500/year (business license + Conditional Use Verification) for permits with 13% Transient Occupancy Tax (Clark County) in taxes. Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount with ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Automatic tax collection in Las Vegas makes compliance easier for beginners.