NRS 268.09791 – Applicability. [Effective July 1, 2022.]

1. The provisions of NRS 268.09791 to 268.09799, inclusive, apply to a city whose population is 25,000 or more in a county whose population is 700,000 or more. 2. The provisions of NRS 268.09791 to 268.09799, inclusive, do not apply to a residential unit located within a building that is: (a) Located on land not […]

NRS 268.097915 – Definitions. [Effective July 1, 2022.]

As used in NRS 268.09791 to 268.09799, inclusive, unless the context otherwise requires, the words and terms defined in NRS 268.09792 to 268.09794, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2021, 2399, effective July 1, 2022)

NRS 268.09792 – “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 268.097925 – “Authorization” defined. [Effective July 1, 2022.]

“Authorization” means a permit, license, registration or any other type of approval or authorization issued by a city council or other governing body of an incorporated city 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 […]

NRS 268.09793 – “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 268.097935 – “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, 2400, effective July 1, 2022)

NRS 268.09794 – “Transient lodging” defined. [Effective July 1, 2022.]

“Transient lodging” has the meaning ascribed to it in the ordinance adopted pursuant to NRS 268.0195 by the city council or other governing body of an incorporated city to define the term “transient lodging” for the purpose of all taxes imposed by the city council or other governing body on the rental of transient lodging […]

NRS 268.09795 – Ordinance regulating rental of residential unit as transient lodging and accommodations facilitators: Requirements; penalties; restrictions on regulations; preexisting authorizations. [Effective July 1, 2022.]

1. A city council or other governing body of an incorporated city 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 incorporated city; and (b) Accommodations facilitators. 2. The ordinance adopted pursuant to subsection 1 […]

NRS 268.09796 – 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. Except as otherwise provided in subsection 5 of NRS 268.09795, every person who makes available for rent a residential unit or a room within a residential unit for the purposes of transient lodging in an incorporated city must hold: (a) An authorization issued pursuant to NRS 268.09797 by the city council or other governing […]

NRS 268.09797 – Application for authorization; powers and duties of governing body related to processing applications; requirements for person granted authorization. [Effective July 1, 2022.]

1. Except as otherwise provided in subsection 5 of NRS 268.09795, a person who wishes to offer for rent a residential unit or a room within a residential unit for the purposes of transient lodging in this State independently or using an accommodations facilitator must file a written application for an authorization with the agency, […]

NRS 268.09798 – Powers of governing body 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 268.09795, the city council or other governing body of an incorporated city or its designee may: (a) Suspend or revoke any authorization issued pursuant to NRS 268.09797; (b) Impose a civil penalty on the holder of an authorization […]

NRS 268.097985 – Authority to impose additional requirements and penalties related to residential units; exception. [Effective July 1, 2022.]

1. Except as otherwise provided in subsection 2 and subsection 4 of NRS 268.09795, a city council or other governing body of an incorporated city 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 […]

NRS 268.09799 – 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 city council or other governing body of an incorporated city or its designee issues an authorization pursuant to NRS 268.09797 to authorize an owner, lessee or other lawful occupant of a residential unit or a room within a residential unit located in the incorporated city, or […]