NRS 482.313
Charging, collecting, reporting and remitting of certain fees in connection with lease of passenger car by short-term lessor

  • deposit of money into State General Fund
  • certain amounts excluded from calculation of fees
  • exemptions
  • duties of Executive Director of Department of Taxation.

1.

Except as otherwise provided in subsection 8, upon the lease of a passenger car by a short-term lessor in this State, the short-term lessor shall charge and collect from the short-term lessee:

(a)

A governmental services fee of 10 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity and the items described in subsection 7; and

(b)

Any fee required pursuant to NRS 244A.810 or 244A.860.
Ê The amount of each fee charged pursuant to this subsection must be indicated in the lease agreement.

2.

The fees due from a short-term lessor to the Department of Taxation pursuant to subsection 1 are due on the last day of each calendar quarter. On or before the last day of the month following each calendar quarter, the short-term lessor shall:

(a)

File with the Department of Taxation, on a form prescribed by the Department of Taxation, a report indicating the total amount of each of the fees collected by the short-term lessor pursuant to subsection 1 during the immediately preceding calendar quarter; and

(b)

Remit to the Department of Taxation the fees collected by the short-term lessor pursuant to subsection 1 during the immediately preceding calendar quarter.

3.

Except as otherwise provided in a contract made pursuant to NRS 244A.820 or 244A.870, the Department of Taxation shall deposit all money received from short-term lessors pursuant to the provisions of subsection 1 with the State Treasurer for credit to the State General Fund.

4.

To ensure compliance with this section, the Department of Taxation may audit the records of a short-term lessor.

5.

The provisions of this section do not limit or affect the payment of any taxes or fees imposed pursuant to the provisions of this chapter.

6.

The Department of Motor Vehicles shall, upon request, provide to the Department of Taxation any information in its records relating to a short-term lessor that the Department of Taxation considers necessary to collect the fees described in subsection 1.

7.

For the purposes of charging and collecting the governmental services fee described in paragraph (a) of subsection 1, the following items must not be included in the total amount for which the passenger car was leased:

(a)

The amount of any fee charged and collected pursuant to paragraph (b) of subsection 1;

(b)

The amount of any charge for fuel used to operate the passenger car;

(c)

The amount of any fee or charge for the delivery, transportation or other handling of the passenger car;

(d)

The amount of any fee or charge for insurance, including, without limitation, personal accident insurance, extended coverage or insurance coverage for personal property; and

(e)

The amount of any charges assessed against a short-term lessee for damages for which the short-term lessee is held responsible.

8.

The fee required pursuant to subsection 1 does not apply with respect to any passenger car leased by or on behalf of this State, its unincorporated agencies and instrumentalities or any county, city, district or other political subdivision of this State.

9.

The Executive Director of the Department of Taxation shall:

(a)

Adopt such regulations as the Executive Director determines are necessary to carry out the provisions of this section; and

(b)

Upon the request of the Director of the Department of Motor Vehicles, provide to the Director of the Department of Motor Vehicles a copy of any record or report described in this section.

Source: Section 482.313 — Charging, collecting, reporting and remitting of certain fees in connection with lease of passenger car by short-term lessor; deposit of money into State General Fund; certain amounts excluded from calculation of fees; exemptions; duties of Executive Director of Department of Taxation., https://www.­leg.­state.­nv.­us/NRS/NRS-482.­html#NRS482Sec313.

482.295
Registration by short-term lessor: Proof of financial ability to respond to damages. 482.300
Short-term lessor must be licensed. 482.305
Short-term lessor not providing coverage jointly and severally liable with short-term lessee for certain damages 482.307
Short-term lessor prohibited from offering, arranging for or allowing use of paid driver. 482.308
Discrimination by short-term lessor against member of Armed Forces prohibited 482.310
Type of license plate for leased vehicle. 482.313
Charging, collecting, reporting and remitting of certain fees in connection with lease of passenger car by short-term lessor 482.315
Records of short-term lessor: Maintenance 482.3151
Definitions. 482.3152
“Estimated time for repair” defined. 482.3153
“Waiver of damages” defined. 482.3154
Limitation on liability of short-term lessee concerning damage to or loss of leased passenger car 482.3155
Waiver of damages: Required provisions 482.3156
Waiver of damages: Disclosure of certain information required. 482.3157
Restrictions on recovery for damages to leased car by placing block or processing charge on lessee’s credit card 482.3158
Certain additional charges permissible under certain circumstances 482.3159
Waiver of provisions is void. 482.31515
“Authorized driver” defined. 482.31525
“Estimated time for replacement” defined. 482.31527
“Vehicle licensing costs” defined. 482.31535
Permissible agreements between lessor and lessee as to responsibility for damage to or loss of passenger car leased for short term 482.31545
Liability of authorized driver for damage occurring during operation of passenger car: Limitations. 482.31555
Short-term lessor authorized to restrict applicability of waiver of damages under certain circumstances. 482.31565
Waiver of damages and optional insurance: Purchase as condition for lease prohibited 482.31575
Advertisement of lease: Disclosure of certain information required 482.31583
Conditions for imposing additional charge 482.31585
Action for damages and equitable relief
Last Updated

Feb. 5, 2021

§ 482.313’s source at nv​.us