Tax on revenues from rental of residential unit as transient lodging: Imposition and collection; accommodations facilitator deemed provider of transient lodging for certain purposes.
Nev. Rev. Stat. § 244.35359
in effect1. 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-244.htmlFetched: 10/4/2026