NRS 244.35351 – Applicability. [Effective July 1, 2022.]

1. The provisions of NRS 244.35351 to 244.35359, inclusive, apply to a county whose population is 700,000 or more. 2. The provisions of NRS 244.35351 to 244.35359, inclusive, do not apply to a residential unit located within a building that is: (a) Located on land not zoned exclusively for residential use; and (b) Owned or […]

NRS 244.353515 – Definitions. [Effective July 1, 2022.]

As used in NRS 244.35351 to 244.35359, inclusive, unless the context otherwise requires, the words and terms defined in NRS 244.35352 to 244.35354, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2021, 2392, effective July 1, 2022)

NRS 244.35352 – “Accommodations facilitator” defined. [Effective July 1, 2022.]

“Accommodations facilitator” means a person, other than the owner, lessee or other lawful occupant of a residential unit, or a manager of a residential unit, who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of the residential unit or a room within a residential unit for the […]

NRS 244.353525 – “Authorization” defined. [Effective July 1, 2022.]

“Authorization” means a permit, license, registration or any other type of approval or authorization issued by a board of county commissioners or its designee to a person who, independently or using an accommodations facilitator, makes available for rent a residential unit or a room within a residential unit for the purposes of transient lodging. (Added […]

NRS 244.35353 – “Hosting platform” defined. [Effective July 1, 2022.]

“Hosting platform” means a person who, for a fee or other charge, provides on an Internet website an online platform that facilitates the rental of a residential unit or a room within a residential unit by an owner or lessee of the residential unit for the purposes of transient lodging, including, without limitation, through advertising, […]

NRS 244.353535 – “Residential unit” defined. [Effective July 1, 2022.]

“Residential unit” means a single-family residence or an individual residential unit within a larger building, including, without limitation, a condominium, townhouse, duplex or other multifamily dwelling. The term does not include a timeshare or other property subject to the provisions of chapter 119A of NRS. (Added to NRS by 2021, 2392, effective July 1, 2022)

NRS 244.35354 – “Transient lodging” defined. [Effective July 1, 2022.]

“Transient lodging” has the meaning ascribed to it in the ordinance adopted pursuant to NRS 244.33565 by the board of county commissioners to define the term “transient lodging” for the purpose of all taxes imposed by the board on the rental of transient lodging in the county. (Added to NRS by 2021, 2392, effective July […]

NRS 244.353545 – Ordinance regulating rental of residential unit as transient lodging and accommodations facilitators: Requirements; penalties; restriction on regulations. [Effective July 1, 2022.]

1. A board of county commissioners shall adopt and enforce an ordinance regulating: (a) The rental of a residential unit or a room within a residential unit for the purposes of transient lodging in the county; and (b) Accommodations facilitators. 2. The ordinance adopted pursuant to subsection 1 must, without limitation: (a) Require the rental […]

NRS 244.35355 – Requirement to hold and display authorization and state business license; accommodations facilitator required to report and verify information under certain circumstances. [Effective July 1, 2022.]

1. Every person who makes available for rent a residential unit or a room within a residential unit for the purposes of transient lodging in a county must hold: (a) An authorization issued pursuant to NRS 244.35356 by the board of county commissioners of the county in which the transient lodging is located or its […]

NRS 244.35356 – Application for authorization; powers and duties of board of county commissioners related to processing application; requirements for person granted authorization. [Effective July 1, 2022.]

1. A person who wishes to offer for rent a residential unit or a room within a residential unit for the purposes of transient lodging independently or using an accommodations facilitator must file a written application for an authorization with the agency, officer or department designated by the board of county commissioners in the ordinance […]

NRS 244.35357 – Power of board of county commissioners to impose penalties for violations of ordinance. [Effective July 1, 2022.]

1. Except as otherwise provided in subsection 2, in accordance with the ordinance adopted pursuant to NRS 244.353545, a board of county commissioners or its designee may: (a) Suspend or revoke any authorization issued pursuant to NRS 244.35356 for any violation of the ordinance; (b) Impose a civil penalty on the holder of an authorization […]

NRS 244.35358 – Authority to impose additional requirements and penalties related to rental of residential units. [Effective July 1, 2022.]

1. Except as otherwise provided in subsection 4 of NRS 244.353545, a board of county commissioners may impose additional requirements on a person or accommodations facilitator related to the rental of a residential unit or a room within a residential unit for purposes of transient lodging that are more restrictive than the provisions of NRS […]

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.]

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, […]