What is meant by “permanent resident/guest”?
“Permanent resident” means any individual who has or shall have the right of occupancy in a sleeping room/space at the same transient lodging establishment for thirty-one consecutive days or more, and for whom rent is exempt from the transient lodging tax on the thirty-first day and every consecutive day thereafter, provided the individual continues to occupy or continues the right to occupy a sleeping room/space at the same transient lodging establishment. [Clark County Codes 4.08.005(14)] Per Clark County Code 4.08.050 (b), no transient lodging tax is imposed on rent received from permanent residents.
