Exemption—Length of residence.
Reno Administrative Code § 2.10.220
in effectSec. 2.10.220. - Exemption—Length of residence.
(a) There is hereby exempted from the transient lodging tax fixed and imposed by this article each rental by any operator of transient lodging for a period of 28 consecutive days or more. Except as otherwise provided herein, no rental shall be deemed to have been made for a period of 28 days or more unless the room or rooms rented to the occupant are paid for at least such a period in advance, and continuously occupied by the occupant for the entire period of 28 days without any termination of the tenancy or any portion of the advance rental refunded to the occupant
(b) An operator is entitled to an exemption for any occupant who is a natural person, that signs a contract, lease, or other written rental agreement, to stay at that transient lodging facility for a period of at least 28 days. This exemption may be used at the operator's discretion. If the occupant does not honor the contract, lease or other written rental agreement and leaves before staying at least 28 days, the operator will owe the transient lodging tax for the period the room was occupied.
(c) An operator classified by the authority as a 28-day rental (property that derives at least one-third of its annual gross income from 28-day rentals exempt under this section 2.10.220), is entitled to an exemption for any occupant who is a natural person, that signs an affidavit of permanent residency in a form prescribed by regulation by the authority documenting that the room is the occupant's permanent residence and that the occupant intends to reside at the transient lodging facility for a period of at least ten days. No rental shall be deemed to have been made for a period of ten days or more unless the room or rooms rented to the occupant are continuously occupied by the occupant for the entire period of ten days without any termination of the tenancy. This exemption may be used at the operator's discretion. If the occupant leaves before staying at least ten days, the operator will owe the transient lodging tax for the period the room was occupied.
(Ord. No. 4921, § 1, 10-27-98; Ord. No. 5384, § 1, 11-5-02; Ord. No. 5985, § 1, 11-28-07)
Source: City of Reno, Nevada, Administrative Code, City Charter and Annexation and Land Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/nv/reno/codes/administrative_code?nodeId=PT2READCO_TIT2AD_CH2.10FI_ARTIIIROTA_S2.10.220EXENREFetched: 11/1/2026