Go to previous versions of this Statute
2022 (you are here)
2021
2020
2019
2017
Other previous versions

2022 Nevada Revised Statutes
Chapter 244 - Counties: Government
NRS 244.35359 - Tax on revenues from rental of residential unit as transient lodging: Imposition and collection; accommodations facilitator deemed provider of transient lodging for certain purposes. [Effective July 1, 2022.]

Universal Citation: NV Rev Stat § 244.35359 (2022)
Previous Next

1. Notwithstanding any other provision of law, if the board of county commissioners or its designee issues an authorization pursuant to NRS 244.35356 to authorize an owner, lessee or other lawful occupant of a residential unit or a room within a residential unit located in the county, or a manager of such a residential unit, to rent the residential unit or a room within the residential unit for the purpose of transient lodging:

(a) The board of county commissioners shall require an accommodations facilitator who brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or a room within a residential unit in the county for the purpose of transient lodging to collect and remit to the county all taxes imposed on the gross receipts from the rental of the residential unit or a room within the residential unit in the county for the purpose of transient lodging; and

(b) An accommodations facilitator who brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or a room within a residential unit in the county for the purpose of transient lodging must be deemed to be engaged in the business of providing transient lodging in the county and to be the person providing the transient lodging.

2. For the purposes of paragraph (b) of subsection 1, the accommodations facilitator shall be deemed to be engaged in the business of providing transient lodging and to be the person providing the transient lodging solely for the purposes of imposing, collecting and remitting all taxes on the gross receipts from the rental of transient lodging. The provisions of this section must not be interpreted or construed to, and a board of county commissioners shall not, create, expand or alter any other liability, duty, obligation or responsibility of the accommodations facilitator for, or relating to, the residential unit or a room within the residential unit.

(Added to NRS by 2021, 2396, effective July 1, 2022)

Previous Next
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.