NRS 268.0957
Hosting platform for rental of transient lodging: Power to require quarterly reports and issue subpoenas.


1.

The city council or other governing body of an incorporated city may adopt an ordinance requiring:

(a)

A hosting platform that facilitates the rental of a residential unit in the incorporated city or a room or space within such a residential unit for the purposes of transient lodging to submit a quarterly report to an agency of the incorporated city of the information required by subsection 2 that is collected by the hosting platform.

(b)

An owner or lessee which uses a hosting platform that facilitates the rental of a residential unit in the county or a room or space within such a residential unit for the purposes of transient lodging to submit a quarterly report to an agency of the incorporated city of any information required by subsection 2 regarding the rental that is not collected by the hosting platform.

2.

The report required by subsection 1 must state, for the quarter:

(a)

The number of bookings, listings, owners and lessees for the incorporated city;

(b)

The average number of bookings per listing for the incorporated city;

(c)

Current year-to-date booking value for the incorporated city;

(d)

Current year-to-date revenue collected from all rentals through the hosting platform in the incorporated city, disaggregated by owner or lessee; and

(e)

The average length of a rental in the incorporated city.

3.

An ordinance adopted pursuant to subsection 1 must authorize an agency of the incorporated city to issue subpoenas for the production of documents, records or materials relevant for determining whether a residential unit in the incorporated city or a room or space within such a residential unit has been rented in violation of any law of this State or an ordinance adopted by the city council or governing body of the incorporated city. The ordinance must provide that such a subpoena may be issued only if:

(a)

There is evidence sufficient to support a reasonable belief that a residential unit in the incorporated city or a room or space within a residential unit has been rented or is being rented in violation of any law of this State or an ordinance adopted by the city council or governing body of the incorporated city;

(b)

The subpoena identifies the rental alleged to be in violation of any law of this State or an ordinance adopted by the city council or governing body of the incorporated city and the provision of law or ordinance allegedly violated.
Ê A subpoena issued pursuant to the ordinance must be mailed by regular and certified mail to the hosting platform or, if applicable, the owner or lessee who was required to file a quarterly report regarding the rental pursuant to the ordinance.

4.

An ordinance adopted pursuant to subsection 1 must require:

(a)

A hosting platform to whom a subpoena has been issued to:

(1)

Provide notice of the subpoena to the user of the hosting platform who provided the rental identified in the subpoena.

(2)

Produce any subpoenaed books, papers or documents not later than 21 days after providing the notice required by subparagraph (1) unless otherwise ordered by a court.

(b)

An owner or lessee of a rental to whom a subpoena has been issued pursuant to the ordinance to produce any subpoenaed books, papers or documents not later than 21 days after the issuance of the subpoena, unless otherwise ordered by a court.

5.

If a person to whom a subpoena has been issued pursuant to an ordinance adopted pursuant to subsection 1 refuses to produce any document, record or material that the subpoena requires, the agency of the incorporated city issuing the subpoena may apply to the district court for the judicial district in which the investigation is being carried out for the enforcement of the subpoena in the manner provided by law for the enforcement of a subpoena in a civil action.

6.

As used in this section:

(a)

“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 or space within a residential unit by an owner or lessee of the residential unit for the purposes of transient lodging, including, without limitation, through advertising, matchmaking or other means.

(b)

“Residential unit” means a single-family residence or an individual residential unit within a larger building, including, without limitation, an apartment, condominium, townhouse or duplex. The term does not include a timeshare or other property subject to the provisions of chapter 119A of NRS.

Source: Section 268.0957 — Hosting platform for rental of transient lodging: Power to require quarterly reports and issue subpoenas., https://www.­leg.­state.­nv.­us/NRS/NRS-268.­html#NRS268Sec0957.

268.090
Power to license and regulate sale of intoxicating liquor.
268.091
Farmers’ markets: Definitions.
268.092
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268.093
Farmers’ markets: Responsibilities of licensee
268.095
Powers of governing body
268.096
Tax on revenues from rental of transient lodging: Imposition and collection
268.097
Taxicab motor carriers: License taxes
268.0951
Multijurisdictional business license for certain contractors: Interlocal agreement
268.0953
Levy, collection and transmission of certain license taxes to county fair and recreation board for payment of bonds or other obligations.
268.0955
Business required to submit affidavit or attestation concerning industrial insurance upon application for license or post office box
268.0957
Hosting platform for rental of transient lodging: Power to require quarterly reports and issue subpoenas.
268.0962
Tax on revenues from rental of transient lodging: Distribution of proceeds, penalty and interest.
268.0964
Tax on revenues from rental of transient lodging: Prohibited uses of proceeds.
268.0966
Tax on revenues from rental of transient lodging: Annual report to Department of Taxation.
268.0968
Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax
268.0972
Paging services: Regulation required in certain cities.
268.0973
Pawnbrokers: Licensing
268.0974
Secondhand dealers: Licensing
268.0975
Tent shows, circuses, theme parks and permanent exhibitions: Licensing and regulation
268.0977
Cannabis establishments: License taxes
268.0978
Prohibition against denying application for occupational or professional license, permit or certificate based on immigration or citizenship status of applicant
268.0979
Prohibition against imposing tax, fee or requirements on use of blockchain.
Last Updated

Jun. 24, 2021

§ 268.0957’s source at nv​.us