2022 Nevada Revised Statutes
Chapter 244 - Counties: Government
NRS 244.33565 - Taxes on revenues from rental of transient lodging: Adoption of ordinance defining "transient lodging." [Effective through June 30, 2022.] Taxes on revenues from rental of transient lodging: Adoption of ordinance defining "transient lodging." [Effective July 1, 2022.]

1. Each board of county commissioners shall adopt an ordinance that defines the term "transient lodging" for the purposes of all taxes imposed by the board on the rental of transient lodging. The ordinance must specify the types of lodging to which the taxes apply.

2. The definition adopted by the board may include rooms or spaces in any one or more of the following:

(a) Hotels;

(b) Motels;

(c) Apartments;

(d) Time-share projects, except when an owner of a unit in the time-share project who has a right to use or occupy the unit is occupying the unit pursuant to a time-share instrument as defined in NRS 119A.150;

(e) Apartment hotels;

(f) Vacation trailer parks;

(g) Campgrounds;

(h) Parks for recreational vehicles; and

(i) Any other establishment that rents rooms or spaces to temporary or transient guests.

3. The board may provide one or more different definitions pursuant to subsection 1 for different jurisdictions within the county in which the taxes are collected. Unless the governing body of the governmental entity that collects the taxes consents by majority vote to a change, each definition must be consistent with the past practices of the specific jurisdiction in which the taxes are collected.

(Added to NRS by 1997, 1266)

1. Each board of county commissioners shall adopt an ordinance that defines the term "transient lodging" for the purposes of all taxes imposed by the board on the rental of transient lodging. The ordinance must specify the types of lodging to which the taxes apply.

2. The definition adopted by the board:

(a) In a county whose population is 700,000 or more, must include residential units and rooms in residential units; and

(b) May include rooms or spaces in any one or more of the following:

(1) Hotels;

(2) Motels;

(3) Apartments;

(4) Time-share projects, except when an owner of a unit in the time-share project who has a right to use or occupy the unit is occupying the unit pursuant to a time-share instrument as defined in NRS 119A.150;

(5) Apartment hotels;

(6) Vacation trailer parks;

(7) Campgrounds;

(8) Parks for recreational vehicles; and

(9) Any other establishment that rents rooms or spaces to temporary or transient guests.

3. The board may provide one or more different definitions pursuant to subsection 1 for different jurisdictions within the county in which the taxes are collected. Unless the governing body of the governmental entity that collects the taxes consents by majority vote to a change, each definition must be consistent with the past practices of the specific jurisdiction in which the taxes are collected.

4. As used in this section, "residential unit" has the meaning ascribed to it in NRS 244.353535.

(Added to NRS by 1997, 1266; A 2021, 2398, effective July 1, 2022)