SUMMARY--Clarifies provisions governing taxes on rental of transient lodging. (BDR 32-1704)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: No.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to taxation; clarifying the provisions governing the imposition and collection of the taxes on the rental of transient lodging; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1 NRS 364.125 is hereby amended to read as follows:
364.125The Nevada tax commission shall , by regulation not inconsistent with the provisions of [NRS 244.3352 and 268.096] chapters 244 and 268 of NRS, provide for the collection and enforcement of the [tax imposed pursuant to those sections.] taxes imposed on the rental of transient lodging. Those regulations must include:
1. A procedure for making refunds and resolving disputes relating to the [tax,] taxes, including exemptions pertaining thereto; and
2. Requirements for keeping records and provisions concerning their inspection and investigation.
Sec. 2. Chapter 244 of NRS is hereby amended by adding thereto a new section to read as follows:
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;
(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.
Sec. 3. Chapter 268 of NRS is hereby amended by adding thereto a new section to read as follows:
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;
(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.
Sec. 4. This act becomes effective upon passage and approval.