# 2026 Las Vegas Nightlife 85-Venue Nevada LET, Sales Tax & Door Telemetry Open Dataset

- **Canonical Press & Citation URL:** https://lasvegastonight.com/press
- **Raw JSON Dataset (CC-BY 4.0):** https://lasvegastonight.com/api/dataset.json
- **Raw CSV Spreadsheet (CC-BY 4.0):** https://lasvegastonight.com/api/dataset.csv
- **Interactive Calculator:** https://lasvegastonight.com/calculator
- **Full NRS 368A Tax Study:** https://lasvegastonight.com/guides/las-vegas-all-in-tax-and-let-study

## Key Empirical Findings (2026)
- **Total Audited Las Vegas Venues:** 85
- **Live-Entertainment Venues (9.0% NRS 368A LET):** 32 venues — Average Out-the-Door Multiplier: **1.455x**
- **0% LET-Exempt Dining & Lounge Venues:** 53 venues — Average Out-the-Door Multiplier: **1.329x**
- **Audited Google Maps Review Corpus:** 236,005+ reviews

## All 85 Audited Venues (8-Guest Out-the-Door Nevada Split)
| Venue | Resort | 9% LET | Multiplier | Base Min | Out-the-Door (8 Guests) | Per Guest |
| --- | --- | --- | --- | --- | --- | --- |
| [XS Nightclub](https://lasvegastonight.com/nightclubs/xs-nightclub) | Wynn & Encore Las Vegas | Yes (9%) | 1.469x | $2,000 | $2,938 | $367/pp |
| [OMNIA Nightclub](https://lasvegastonight.com/nightclubs/omnia-nightclub) | Caesars Palace | Yes (9%) | 1.469x | $1,800 | $2,644 | $331/pp |
| [Zouk Nightclub](https://lasvegastonight.com/nightclubs/zouk-nightclub) | Resorts World Las Vegas | Yes (9%) | 1.464x | $1,500 | $2,196 | $275/pp |
| [Encore Beach Club (EBC & Night Swim)](https://lasvegastonight.com/dayclubs/encore-beach-club) | Encore at Wynn Las Vegas | Yes (9%) | 1.469x | $1,500 | $2,204 | $276/pp |
| [Stadium Swim at Circa](https://lasvegastonight.com/dayclubs/stadium-swim-circa) | Circa Resort & Casino (Downtown) | Exempt (0%) | 1.333x | $600 | $800 | $100/pp |
| [Sphere Las Vegas (Residencies & After-Dark)](https://lasvegastonight.com/shows/sphere-las-vegas) | Sphere at The Venetian Corridor | Exempt (0%) | 1.204x | $4,500 | $5,417 | $677/pp |
| [Absinthe at Caesars Palace](https://lasvegastonight.com/shows/absinthe-caesars-palace) | Caesars Palace (Roman Plaza) | Yes (9%) | 1.254x | $1,600 | $2,006 | $251/pp |
| [Magic Mike Live](https://lasvegastonight.com/shows/magic-mike-live-sahara) | SAHARA Las Vegas | Yes (9%) | 1.254x | $1,200 | $1,505 | $188/pp |
| [Delilah at Wynn Las Vegas](https://lasvegastonight.com/dining-and-buyouts/delilah-wynn) | Wynn Las Vegas (Tower Suites) | Exempt (0%) | 1.334x | $3,500 | $4,668 | $584/pp |
| [Carbone at ARIA](https://lasvegastonight.com/dining-and-buyouts/carbone-aria) | ARIA Resort & Casino | Exempt (0%) | 1.334x | $2,800 | $3,735 | $467/pp |
| [LAVO Party Brunch & Palazzo Buyout Terrace](https://lasvegastonight.com/dining-and-buyouts/lavo-party-brunch-palazzo) | The Palazzo at The Venetian | Exempt (0%) | 1.344x | $1,500 | $2,016 | $252/pp |
| [The Pinky Ring by Bruno Mars](https://lasvegastonight.com/lounges-and-speakeasies/the-pinky-ring-bellagio) | Bellagio Las Vegas | Yes (9%) | 1.454x | $1,500 | $2,181 | $273/pp |
| [Drai’s After Hours](https://lasvegastonight.com/lounges-and-speakeasies/drais-after-hours) | The Cromwell Las Vegas | Exempt (0%) | 1.369x | $1,000 | $1,369 | $171/pp |
| [Sapphire Las Vegas Gentlemen’s Club](https://lasvegastonight.com/gentlemens-clubs/sapphire-gentlemens-club) | Off-Strip VIP District (4 Mins Behind Wynn / Resorts World) | Exempt (0%) | 1.363x | $600 | $818 | $102/pp |
| [Maverick Vegas Nights Helicopter Strip Flight](https://lasvegastonight.com/experiences/maverick-night-helicopter-flight) | Maverick Private VIP Terminal (Las Vegas Blvd South) | Exempt (0%) | 1.146x | $890 | $1,020 | $128/pp |
| [LIV Nightclub](https://lasvegastonight.com/nightclubs/liv-nightclub) | Fontainebleau Las Vegas | Yes (9%) | 1.469x | $2,500 | $3,672 | $459/pp |
| [Hakkasan Nightclub](https://lasvegastonight.com/nightclubs/hakkasan-nightclub) | MGM Grand | Yes (9%) | 1.469x | $1,500 | $2,204 | $276/pp |
| [Marquee Nightclub](https://lasvegastonight.com/nightclubs/marquee-nightclub) | The Cosmopolitan of Las Vegas | Yes (9%) | 1.469x | $1,500 | $2,204 | $276/pp |
| [TAO Nightclub](https://lasvegastonight.com/nightclubs/tao-nightclub) | The Venetian Resort | Yes (9%) | 1.469x | $1,200 | $1,763 | $220/pp |
| [JEWEL Nightclub](https://lasvegastonight.com/nightclubs/jewel-nightclub) | ARIA Resort & Casino | Yes (9%) | 1.470x | $1,250 | $1,837 | $230/pp |
| [Drai’s Beachclub & Nightclub](https://lasvegastonight.com/nightclubs/drais-nightclub) | The Cromwell | Yes (9%) | 1.469x | $2,000 | $2,938 | $367/pp |
| [On The Record Speakeasy & Club](https://lasvegastonight.com/nightclubs/on-the-record-park-mgm) | Park MGM | Yes (9%) | 1.469x | $1,000 | $1,469 | $184/pp |
| [Encore Beach Club at Night](https://lasvegastonight.com/nightclubs/encore-beach-club-at-night) | Wynn & Encore Las Vegas | Yes (9%) | 1.469x | $1,500 | $2,204 | $276/pp |
| [Commonwealth & The Laundry Room](https://lasvegastonight.com/nightclubs/commonwealth-downtown) | Fremont East Entertainment District | Exempt (0%) | 1.334x | $500 | $667 | $83/pp |
| [We All Scream Rooftop & Club](https://lasvegastonight.com/nightclubs/we-all-scream-downtown) | Fremont East Entertainment District | Exempt (0%) | 1.333x | $600 | $800 | $100/pp |
| [Discopussy House & Techno Club](https://lasvegastonight.com/nightclubs/discopussy-downtown) | Fremont East Entertainment District | Yes (9%) | 1.469x | $650 | $955 | $119/pp |
| [LIV Beach](https://lasvegastonight.com/dayclubs/liv-beach) | Fontainebleau Las Vegas | Yes (9%) | 1.469x | $1,500 | $2,204 | $276/pp |
| [TAO Beach Dayclub](https://lasvegastonight.com/dayclubs/tao-beach-dayclub) | The Venetian Resort | Yes (9%) | 1.469x | $1,500 | $2,204 | $276/pp |
| [AYU Dayclub](https://lasvegastonight.com/dayclubs/ayu-dayclub) | Resorts World Las Vegas | Yes (9%) | 1.469x | $1,000 | $1,469 | $184/pp |
| [Palm Tree Beach Club](https://lasvegastonight.com/dayclubs/palm-tree-beach-club) | MGM Grand | Yes (9%) | 1.470x | $1,250 | $1,837 | $230/pp |
| [Marquee Dayclub](https://lasvegastonight.com/dayclubs/marquee-dayclub) | The Cosmopolitan of Las Vegas | Yes (9%) | 1.469x | $1,000 | $1,469 | $184/pp |
| [LIQUID Pool Lounge](https://lasvegastonight.com/dayclubs/liquid-pool-lounge) | ARIA Resort & Casino | Exempt (0%) | 1.333x | $600 | $800 | $100/pp |
| [GO Pool Dayclub](https://lasvegastonight.com/dayclubs/go-pool-flamingo) | Flamingo Las Vegas | Exempt (0%) | 1.334x | $500 | $667 | $83/pp |
| [Kassi Beach Club](https://lasvegastonight.com/dayclubs/kassi-beach-club) | Virgin Hotels Las Vegas | Exempt (0%) | 1.334x | $500 | $667 | $83/pp |
| [AZILO Ultra Pool](https://lasvegastonight.com/dayclubs/azilo-ultra-pool) | SAHARA Las Vegas | Exempt (0%) | 1.336x | $450 | $601 | $75/pp |
| [“O” by Cirque du Soleil](https://lasvegastonight.com/shows/o-cirque-du-soleil-bellagio) | Bellagio Las Vegas | Yes (9%) | 1.469x | $1,400 | $2,056 | $257/pp |
| [Michael Jackson ONE by Cirque du Soleil](https://lasvegastonight.com/shows/michael-jackson-one-mandalay-bay) | Mandalay Bay | Yes (9%) | 1.469x | $1,100 | $1,616 | $202/pp |
| [KÀ by Cirque du Soleil](https://lasvegastonight.com/shows/ka-cirque-du-soleil-mgm-grand) | MGM Grand | Yes (9%) | 1.470x | $950 | $1,396 | $175/pp |
| [Mystère by Cirque du Soleil](https://lasvegastonight.com/shows/mystere-cirque-du-soleil) | Treasure Island (TI) | Yes (9%) | 1.469x | $800 | $1,175 | $147/pp |
| [Atomic Saloon Show](https://lasvegastonight.com/shows/atomic-saloon-show-venetian) | Grand Canal Shoppes at The Venetian | Yes (9%) | 1.469x | $900 | $1,322 | $165/pp |
| [Voltaire Belle de Nuit Cabaret](https://lasvegastonight.com/shows/voltaire-venetian) | The Venetian Resort | Yes (9%) | 1.469x | $1,000 | $1,469 | $184/pp |
| [Shin Lim: Limitless](https://lasvegastonight.com/shows/shin-lim-venetian) | The Venetian & Palazzo Theatre | Yes (9%) | 1.469x | $850 | $1,249 | $156/pp |
| [Penn & Teller](https://lasvegastonight.com/shows/penn-and-teller-rio) | Rio Hotel & Casino | Yes (9%) | 1.469x | $750 | $1,102 | $138/pp |
| [Mat Franco – Magic Reinvented Nightly](https://lasvegastonight.com/shows/mat-franco-linq) | The LINQ Hotel + Experience | Yes (9%) | 1.470x | $700 | $1,029 | $129/pp |
| [Jabbawockeez](https://lasvegastonight.com/shows/jabbawockeez-mgm-grand) | MGM Grand | Yes (9%) | 1.469x | $650 | $955 | $119/pp |
| [Blue Man Group](https://lasvegastonight.com/shows/blue-man-group-luxor) | Luxor Hotel & Casino | Yes (9%) | 1.469x | $650 | $955 | $119/pp |
| [The Mayfair Supper Club](https://lasvegastonight.com/dining-and-buyouts/mayfair-supper-club-bellagio) | Bellagio Las Vegas | Exempt (0%) | 1.334x | $1,600 | $2,134 | $267/pp |
| [SW Steakhouse](https://lasvegastonight.com/dining-and-buyouts/sw-steakhouse-wynn) | Wynn Las Vegas | Exempt (0%) | 1.334x | $1,800 | $2,401 | $300/pp |
| [Papi Steak](https://lasvegastonight.com/dining-and-buyouts/papi-steak-fontainebleau) | Fontainebleau Las Vegas | Exempt (0%) | 1.334x | $1,600 | $2,134 | $267/pp |
| [CATCH Las Vegas](https://lasvegastonight.com/dining-and-buyouts/catch-aria) | ARIA Resort & Casino | Exempt (0%) | 1.334x | $1,350 | $1,801 | $225/pp |
| [STK Steakhouse Las Vegas](https://lasvegastonight.com/dining-and-buyouts/stk-cosmopolitan) | The Cosmopolitan of Las Vegas | Exempt (0%) | 1.334x | $1,300 | $1,734 | $217/pp |
| [Bavette’s Steakhouse & Bar](https://lasvegastonight.com/dining-and-buyouts/bavettes-steakhouse-park-mgm) | Park MGM | Exempt (0%) | 1.334x | $1,250 | $1,668 | $209/pp |
| [Beauty & Essex](https://lasvegastonight.com/dining-and-buyouts/beauty-and-essex-cosmopolitan) | The Cosmopolitan of Las Vegas | Exempt (0%) | 1.334x | $1,050 | $1,401 | $175/pp |
| [TAO Asian Bistro & Private Dining](https://lasvegastonight.com/dining-and-buyouts/tao-asian-bistro-venetian) | The Venetian Resort | Exempt (0%) | 1.334x | $1,000 | $1,334 | $167/pp |
| [Komodo Las Vegas](https://lasvegastonight.com/dining-and-buyouts/komodo-fontainebleau) | Fontainebleau Las Vegas | Exempt (0%) | 1.334x | $1,350 | $1,801 | $225/pp |
| [Toca Madera Las Vegas](https://lasvegastonight.com/dining-and-buyouts/toca-madera-aria) | The Shops at Crystals (ARIA Campus) | Exempt (0%) | 1.334x | $1,350 | $1,801 | $225/pp |
| [Mott 32](https://lasvegastonight.com/dining-and-buyouts/mott-32-palazzo) | The Palazzo at The Venetian | Exempt (0%) | 1.334x | $1,400 | $1,867 | $233/pp |
| [Cipriani Las Vegas](https://lasvegastonight.com/dining-and-buyouts/cipriani-wynn) | Wynn Plaza at Wynn Las Vegas | Exempt (0%) | 1.334x | $1,300 | $1,734 | $217/pp |
| [Golden Steer Steakhouse](https://lasvegastonight.com/dining-and-buyouts/golden-steer-steakhouse) | Historic West Sahara (3 Blocks West of SAHARA / Fontainebleau) | Exempt (0%) | 1.334x | $1,100 | $1,467 | $183/pp |
| [Superfrico & Ski Lodge Speakeasy](https://lasvegastonight.com/dining-and-buyouts/superfrico-cosmopolitan) | The Cosmopolitan of Las Vegas | Exempt (0%) | 1.334x | $1,000 | $1,334 | $167/pp |
| [The Chandelier](https://lasvegastonight.com/lounges-and-speakeasies/the-chandelier-cosmopolitan) | The Cosmopolitan of Las Vegas | Exempt (0%) | 1.336x | $450 | $601 | $75/pp |
| [Ghost Donkey Mezcal & Tequila Speakeasy](https://lasvegastonight.com/lounges-and-speakeasies/ghost-donkey-cosmopolitan) | The Cosmopolitan of Las Vegas | Exempt (0%) | 1.335x | $400 | $534 | $67/pp |
| [Skyfall Panoramic Lounge](https://lasvegastonight.com/lounges-and-speakeasies/skyfall-lounge-mandalay-bay) | W Las Vegas at Mandalay Bay | Exempt (0%) | 1.333x | $600 | $800 | $100/pp |
| [Alle Lounge on 66](https://lasvegastonight.com/lounges-and-speakeasies/alle-lounge-on-66) | Resorts World Las Vegas | Exempt (0%) | 1.334x | $650 | $867 | $108/pp |
| [Legacy Club Rooftop Cocktails](https://lasvegastonight.com/lounges-and-speakeasies/legacy-club-circa) | Circa Resort & Casino (21+ Resort) | Exempt (0%) | 1.335x | $550 | $734 | $92/pp |
| [Aft Cocktail Deck](https://lasvegastonight.com/lounges-and-speakeasies/aft-cocktail-deck-wynn) | Wynn Las Vegas | Exempt (0%) | 1.335x | $550 | $734 | $92/pp |
| [The Vault Speakeasy](https://lasvegastonight.com/lounges-and-speakeasies/the-vault-bellagio) | Bellagio Las Vegas | Exempt (0%) | 1.334x | $1,000 | $1,334 | $167/pp |
| [Easy’s Cocktail Lounge](https://lasvegastonight.com/lounges-and-speakeasies/easys-cocktail-lounge-aria) | ARIA Resort & Casino | Exempt (0%) | 1.335x | $550 | $734 | $92/pp |
| [Caspian’s Cocktails & Caviar](https://lasvegastonight.com/lounges-and-speakeasies/caspians-caesars-palace) | Caesars Palace | Exempt (0%) | 1.333x | $600 | $800 | $100/pp |
| [The Barber Shop Cuts & Cocktails](https://lasvegastonight.com/lounges-and-speakeasies/the-barber-shop-cosmopolitan) | The Cosmopolitan of Las Vegas | Exempt (0%) | 1.335x | $750 | $1,001 | $125/pp |
| [Nowhere Lounge](https://lasvegastonight.com/lounges-and-speakeasies/nowhere-lounge-fontainebleau) | Fontainebleau Las Vegas | Exempt (0%) | 1.335x | $550 | $734 | $92/pp |
| [Velveteen Rabbit](https://lasvegastonight.com/lounges-and-speakeasies/velveteen-rabbit-arts-district) | Las Vegas Arts District (Main Street) | Exempt (0%) | 1.333x | $300 | $400 | $50/pp |
| [Spearmint Rhino Gentlemen’s Club](https://lasvegastonight.com/gentlemens-clubs/spearmint-rhino-las-vegas) | Highland Drive VIP Corridor (4 Mins West of Wynn/Venetian) | Exempt (0%) | 1.334x | $800 | $1,067 | $133/pp |
| [Crazy Horse 3](https://lasvegastonight.com/gentlemens-clubs/crazy-horse-3) | Playground Complex (3 Mins West of ARIA / Allegiant Stadium) | Exempt (0%) | 1.334x | $700 | $934 | $117/pp |
| [Peppermint Hippo Las Vegas](https://lasvegastonight.com/gentlemens-clubs/peppermint-hippo-las-vegas) | North Las Vegas Blvd (2 Blocks North of Fontainebleau / SAHARA) | Exempt (0%) | 1.334x | $650 | $867 | $108/pp |
| [Treasures Gentlemen’s Club & Steakhouse](https://lasvegastonight.com/gentlemens-clubs/treasures-gentlemens-club) | Westwood Drive VIP Corridor (5 Mins West of Wynn/Caesars) | Exempt (0%) | 1.334x | $650 | $867 | $108/pp |
| [Larry Flynt’s Hustler Club & Rooftop](https://lasvegastonight.com/gentlemens-clubs/hustler-club-las-vegas) | Dean Martin South VIP Corridor (3 Mins West of Mandalay / MGM) | Exempt (0%) | 1.333x | $600 | $800 | $100/pp |
| [Topgolf Las Vegas VIP Suites & Cabanas](https://lasvegastonight.com/experiences/topgolf-las-vegas) | MGM Grand Campus (Koval Lane) | Exempt (0%) | 1.334x | $650 | $867 | $108/pp |
| [AREA15 & Omega Mart After-Dark VIP](https://lasvegastonight.com/experiences/area15-omega-mart) | AREA15 Immersive District (4 Mins West of Wynn/Fashion Show) | Exempt (0%) | 1.335x | $750 | $1,001 | $125/pp |
| [Atomic Golf Las Vegas](https://lasvegastonight.com/experiences/atomic-golf-las-vegas) | The STRAT North Campus | Exempt (0%) | 1.335x | $550 | $734 | $92/pp |
| [High Roller Happy Half Hour Private Cabin](https://lasvegastonight.com/experiences/high-roller-happy-half-hour) | The LINQ Promenade | Exempt (0%) | 1.334x | $1,200 | $1,601 | $200/pp |
| [SPEEDVEGAS Exotic Supercar & Track Buyout](https://lasvegastonight.com/experiences/speedvegas-exotic-track) | SPEEDVEGAS 100-Acre Motorsports Complex (South Las Vegas Blvd) | Exempt (0%) | 1.334x | $2,200 | $2,934 | $367/pp |
| [Flight Club Social Darts Las Vegas](https://lasvegastonight.com/experiences/flight-club-palazzo) | Grand Canal Shoppes at The Palazzo | Exempt (0%) | 1.334x | $500 | $667 | $83/pp |
| [F1 Arcade Las Vegas](https://lasvegastonight.com/experiences/f1-arcade-caesars-palace) | The Forum Shops at Caesars Palace | Exempt (0%) | 1.334x | $650 | $867 | $108/pp |
| [Play Playground](https://lasvegastonight.com/experiences/play-playground-luxor) | Luxor Hotel & Casino (Atrium Level) | Exempt (0%) | 1.336x | $450 | $601 | $75/pp |

License: Creative Commons Attribution 4.0 (CC-BY 4.0) — Attribute to LasVegasTonight.com (https://lasvegastonight.com/press).