Nevada 2017 Regular Session Status: Passed Assembly

AB 294 — Requires an accommodations facilitator to collect and remit room taxes under certain circumstances. (BDR 20-874)

Last action — (Pursuant to Joint Standing Rule No. 14.3.4, no further action allowed.)

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2017 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

143 added · 70 removed

143 line(s) added, 70 removed.

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(Reprinted with amendments adopted on April 24, 2017) FIRST REPRINT A.B.
(Reprinted with amendments adopted on May 24, 2017) SECOND REPRINT A.B.
(Chapters 244 and 268 of NRS) Existing law requires each board of county commissioners and the city council or other governing body of each taxes.
(Chapters 244 and 268 of NRS) Existing law requires each board incorporated city to define the term “transient lodging” for the purposes of such taxes.
(NRS 244.33565, 268.0195) This bill requires a board of countyoses of such commissioners and the city council or other governing body of an incorporated city to require an accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of transient lodging and who collects the charge for the rental of the transient lodging to collect lodging imposed in the county or city, as applicable.axes on the rental of transient THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
(NRS 244.33565, 268.0195) This bill provides that, if a board of county commissioners or a city council or other governing body of an incorporated city authorizes the rental of a residential unit or similar space in the county or city, as applicable, for the purpose of transient lodging, the board, council or other governing body must require an accommodations facilitator who, for a fee or other charge, brokers, coordinates, space for the purpose of transient lodging and who collects the gross receipts formilar the rental of such transient lodging to collect and remit to the county or city, as applicable, the taxes on the rental of transient lodging imposed in the county or city, as applicable.
This bill further provides that:
(1) such an accommodations facilitator is deemed to be providing transient lodging and engaging in the business of providing transient lodging for the sole purpose of imposing, collecting and bill must not be interpreted to create, expand or alter the liabilities, duties,f this obligations or responsibilities of the accommodations facilitator with respect to the rental of the residential unit or similar space.
- *AB294_R2* – 2 – THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Notwithstanding any other provision of law:
Notwithstanding any other provision of law, if the board of county commissioners authorizes an owner, lessee or other lawful occupant of a residential unit or similar space located in the county, or a manager of such a residential unit or similar space, to rent the residential unit or similar space for the purpose of transient lodging:
(a) A board of county commissioners shall require an accommodations facilitator who, for a fee or other charge, - *AB294_R1* – 2 – brokers, coordinates, makes available or otherwise arranges for the rental of transient lodging in the county and who, on behalf of the owner, operator or manager of the transient lodging, collects the gross receipts from the rental of such transient lodging to collect and remit to the county all taxes imposed on the gross receipts from the rental of transient lodging in that county;
(a) The board of county commissioners shall require an accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or similar space in the county for the purpose of transient lodging and who, on behalf of the owner, lessee or other lawful occupant of the residential unit or similar space, or a manager of the residential unit or similar space, collects the gross receipts from the rental of the residential unit or similar space to collect and remit to the county all taxes imposed on the gross receipts from the rental of the residential unit or similar space in the county for the purpose of transient lodging;
and (b) An accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of transient lodging in the county and who, on behalf of the owner, operator or manager of the transient lodging, collects the gross receipts from the rental of such 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.
and (b) An accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or similar space in the county for the purpose of transient lodging and who, on behalf of the owner, lessee or other lawful occupant of the residential unit or similar space, or a manager of the residential unit or similar space, collects the gross receipts from the rental of the residential unit or similar space 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.
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 create, expand or alter any other liability,duty, obligation or responsibility of the accommodations facilitator for, or relating to, the residential unit or similar space.
3.
(a) “Accommodations facilitator” means a person, other than the owner, operator or manager of transient lodging, who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of transient lodging.
- *AB294_R2* – 3 – (a) “Accommodations facilitator” means a person, other than the owner, lessee or other lawful occupant of a residential unit or similar space, or a manager of a residential unit or similar space, who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of the residential unit or similar space for the purpose of transient lodging.
(b) “Transient lodging” has the meaning ascribed to it in the ordinance adopted pursuant to NRS 244.33565 by the board of county commissioners to define the term “transient lodging” for the purpose of all taxes imposed by the board on the rental of transient lodging.
(b) “Residential unit or similar space”:
(1) Except as otherwise provided in subparagraph (2), means a single family residence, individual residential unit within a larger building, motor home, trailer, boat, tent or other vehicle, vessel or structure, including, without limitation, any portion of any such vehicle, vessel or structure.
(2) Does not include any portion of a hotel, motel or other commercial property.
(c) “Transient lodging” has the meaning ascribed to it in the ordinance adopted pursuant to NRS 244.33565 by the board of county commissioners to define the term “transient lodging” for the purpose of all taxes imposed by the board on the rental of transient lodging.
Notwithstanding any other provision of law:
Notwithstanding any other provision of law, if an ordinance adopted by the city council or other governing body of an incorporated city authorizes an owner, lessee or other lawful occupant of a residential unit or similar space located in the incorporated city, or a manager of such a residential unit or similar space, to rent the residential unit or similar space for the purpose of transient lodging:
(a) A city council or other governing body of an incorporated city shall require an accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of transient lodging in the incorporated city and who, on behalf of the owner, operator or manager of the transient lodging, collects the gross receipts from the rental of such transient lodging to collect and remit to the incorporated city all taxes imposed on the gross receipts from the rental of transient lodging in the incorporated city;
(a) The city council or other governing body of the incorporated city shall require an accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or similar space in the incorporated city for the purpose of transient lodging and who, on behalf of the owner, lessee or other lawful occupant of the residential unit or similar space, or a manager of the residential unit or similar space, collects the gross receipts from the rental of the residential unit or similar space to collect and remit to the incorporated city all taxes imposed on the gross receipts from the rental of the residential unit or similar space in the incorporated city for the purpose of transient lodging;
and (b) An accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of transient lodging in the incorporated city and who, on behalf of the owner, operator or manager of the transient lodging, collects the gross receipts from the rental of such transient lodging must be deemed to be engaged in the business of providing transient lodging in the incorporated city and to be the person providing the transient lodging.
and (b) An accommodations facilitator who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or similar space in the incorporated city for the purpose of transient lodging and who, on behalf of the owner, lessee or other lawful occupant of the - *AB294_R2* – 4 – residential unit or similar space, or a manager of the residential unit or similar space, collects the gross receipts from the rental of the residential unit or similar space must be deemed to be engaged in the business of providing transient lodging in the incorporated city and to be the person providing the transient lodging.
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 create, expand or alter any other liability,duty, obligation or responsibility of the accommodations facilitator for, or relating to, the residential unit or similar space.
3.
- *AB294_R1* – 3 – (a) “Accommodations facilitator” means a person, other than the owner, operator or manager of transient lodging, who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of transient lodging.
(a) “Accommodations facilitator” means a person, other than the owner, lessee or other lawful occupant of a residential unit or similar space, or a manager of a residential unit or similar space, who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of the residential unit or similar space for the purpose of transient lodging.
(b) “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 in the incorporated city.
(b) “Residential unit or similar space”:
(1) Except as otherwise provided in subparagraph (2), means a single family residence, individual residential unit within a larger building, motor home, trailer, boat, tent or other vehicle, vessel or structure, including, without limitation, any portion of any such vehicle, vessel or structure.
(2) Does not include any portion of a hotel, motel or other commercial property.
(c) “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 in the incorporated city.
H - *AB294_R1*
H - *AB294_R2*
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Action History

  1. (Pursuant to Joint Standing Rule No. 14.3.4, no further action allowed.)

  2. Taken from General File. Placed on Secretary's desk.

  3. Taken from General File. Placed on General File for next legislative day.

  4. From printer. To re-engrossment. Re-engrossed. Second reprint .

  5. Read second time. Amended. (Amend. No. 770.) To printer.

  6. Placed on Second Reading File.

  7. From committee: Amend, and do pass as amended.

  8. Read first time. Referred to Committee on Revenue and Economic Development. To committee.

  9. In Senate.

  10. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 29, Nays: 13.) To Senate.

  11. From printer. To engrossment. Engrossed. First reprint .

  12. Read second time. Amended. (Amend. No. 438.) To printer.

  13. Placed on Second Reading File.

  14. From committee: Amend, and do pass as amended.

  15. From printer. To committee.

  16. Read first time. Referred to Committee on Taxation. To printer.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing
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Frequently asked questions

Who sponsors AB 294?
AB 294 is sponsored by Irene Bustamante Adams.
What is the current status of AB 294?
This bill died with 2017 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 294?
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