2022 Nevada Revised Statutes
Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws
NRS 268.0195 - Duty to establish definition of "transient lodging" by ordinance. [Effective through June 30, 2022.] Duty to establish definition of "transient lodging" by ordinance. [Effective July 1, 2022.]
1. The governing body of each city shall adopt an ordinance that defines the term "transient lodging" for the purposes of all taxes imposed by the governing body 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 governing body 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.
(Added to NRS by 1997, 1267)
1. The governing body of each city shall adopt an ordinance that defines the term "transient lodging" for the purposes of all taxes imposed by the governing body 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 governing body:
(a) Of a city whose population is 25,000 or more 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. As used in this section, "residential unit" has the meaning ascribed to it in NRS 268.097935.
(Added to NRS by 1997, 1267; A 2021, 2405, effective July 1, 2022)
