Nevada 2021 Regular Session Status: Enacted 2 D cosponsors

SB 389 — Establishes provisions governing peer-to-peer car sharing programs. (BDR 43-585)

Last action — Approved by the Governor. Chapter 313.

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill has been enacted into law. Introduced March 26, 2021. Enacted.

Prognosis

Advancing 54% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

1263 added · 742 removed

Plain-language change summary

The recent amendments to Bill SB 389 introduce specific provisions governing peer-to-peer car sharing programs. Notably, it requires these programs to charge a 10% governmental services fee on the total amount shared for a passenger car, similar to existing leasing laws, and mandates that these fees be remitted to the Department of Taxation alongside quarterly reports. This change is significant because it creates a structured way to regulate peer-to-peer car sharing, ensuring that the same financial obligations apply as with traditional car rentals, thus promoting fairness and accountability in this growing market.

→
Previous
Latest
REQUIRES TWO-THIRDS MAJORITY VOTE (§§ 11.3, 31.13, 31.15) (Reprinted with amendments adopted on April 20, 2021) FIRST REPRINT S.B.
Senate Bill No.
389 SENATE B ILLN O.
389–Senator Neal Joint Sponsor:
389–SENATOR N EAL M ARCH 26, 2021 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Establishes provisions governing peer-to-peer car sharing programs.
Assemblywoman Monroe-Moreno CHAPTER..........
(BDR 43-585) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
requiring the charging and collecting of certain fees when a vehicle is shared through a peer-to-peer car sharing program;
establishing provisions governing the licensing and operation of a peer-to-peer car sharing program;
requiring the charging and collecting of certain fees when a passenger car is shared through a peer-to- peer car sharing program;
making appropriations to the Department of Taxation;
Existing law requires, with certain exceptions, a person who leases a passenger car to another person for a period of 31 days or less, or by the day or by the trip, to charge and collect a governmental services fee of 10 percent of the total amount for which the passenger car was leased, excluding certain charges, and certain similarly requires a peer-to-peer car sharing program, with certain exceptions, toll collect from each shared vehicle driver a governmental services fee of 10 percent of the total amount for which a passenger car was shared through the program, plus any additional fee imposed on the sharing of the passenger car by authorized counties.
Existing law requires, with certain exceptions, a person who leases a passenger car to another person for a period of 31 days or less, or by the day or by the trip, to which the passenger car was leased, excluding certain charges, and certainamount for additional fees imposed by certain counties.
(NRS 482.313) Section 11.3 of this bill similarly requires a peer-to-peer car sharing program, with certain exceptions, to collect from each shared vehicle driver a governmental services fee of 10 percent of the total amount for which a passenger car was shared through the program, plus any additional fee imposed on the sharing of the passenger car by authorized counties.
Section 11.7 of this bill requires a peer-to-peer car sharing program to maintain certain records.
Sections 11.7 and 30.23 of this bill require a peer-to-peer car sharing program to maintain certain the administration of the governmental services fee by the Department of Taxation.
the administration of the governmental services fee by the Department of Taxation.
(NRS regular course of business and a purchaser of tangible personal property whoe in the purchases the property for resale in the regular course of business may present a - *SB389_R1* – 2 – resale certificate to the retailer to avoid collection of the sales and use tax.
(NRS 372.185, 374.190, 374.191) A “retail sale” does not include a sale for resale in the regular course of business and a purchaser of tangible personal property who resale certificate to the retailer to avoid collection of the sales and use tax.
(NRS 372.050, 372.155, 372.225, 374.055, 374.160, 374.230) A person who purchases tangible personal property for the purpose of renting or leasing the property to customers may elect to pay sales and use tax on the purchase price of the tangible personal property or to collect and remit sales and use tax on the rental price of the 374.065, 374.175, 374.245;
(NRS 372.050, 372.155, 372.225, 374.055, 374.160, 374.230) A person who purchases tangible personal property for the purpose of renting or leasing the property to customers may elect to pay sales and use tax on the purchase price of the tangible personal property or to collect and remit sales and use tax on the rental price of the tangible personal property to a customer.
NAC 372.938) Section 11.5 of this bill prohibits a peer-to-peer car sharing program from operating in this State unless the program has entered into an agreement with the Department of Taxation to collect and remit, on behalf of the shared vehicle owner, sales and use tax on the total amount for which a shared vehicle was shared through the program if the owner of the shared vehicle has not, for any reason, paid any sales or use tax due on the purchase of the vehicle or has elected to pay sales and use taxes measured by gross charges for whiExisting law authorizes the board of county commissioners of certain counties in this State to impose a fee on the short-term lease of a passenger car.
(NRS 372.060, NRS 372.170, 372.240, 374.065, 374.175, 374.245;
(NRS 244A.810, 244A.860) Sections 31.13 and 31.15 of this bill provide that if the board of county commissioners has imposed such a fee, the board of county commissioners is required to impose this fee on the sharing of a passenger car through a peer-to-peer car sharing program.
NAC 372.938) Section 11.5 of this bill requires a peer- to-peer car sharing program to collect and remit, on behalf of the shared vehicle owner, sales and use taxes on the total amount for which a shared vehicle that was sharing through the program if the owner of the shared vehicle has not paid any for sales or use tax due on the purchase of the vehicle or has elected to pay sales and use taxes measured by gross charges for which the vehicle is shared.
Sections 5-11 of this bill define terms relating to peer-to-peer car sharing proExisting law prohibits a person from engaging in the activities of a short-term lessor unless such person has obtained a license to do so.
Section 11.5 provides that a peer-to-peer car sharing program is not liable for the failure to - 81st Session (2021) – 2 – collect and remit sales and use taxes on a shared vehicle if the peer-to-peer car sharing program can provide proof that it made reasonable efforts to obtain accurate information regarding whether sales and use taxes were owed on the shared vehicle and the failure to collect and remit the sales and use taxes was due to incorrect or false information being provided by the shared vehicle owner.
(NRS 482.300) Section 31 of this bill provides that a peer-to-peer car sharing program and a vehicle owner who makes a vehicle available through such a program are not engaged in the activities of a short-term lessor.
Existing law authorizes the board of county commissioners of certain counties 244A.810, 244A.860) Sections 31.13 and 31.15 of this bill provide that if theS board of county commissioners has imposed such a fee, the board of county commissioners is required to impose this fee on the sharing of a passenger car through a peer-to-peer car sharing program.
Section 30.37 of this bill requires a person to obtain a license from the Department of Motor Vehicles before operating a peer-to-peer car sharing program in this State and establishes provisions governing the issuance and renewal of such a license.
Section 30.4 of this bill establishes the grounds upon which the Department may refuse to issue or suspend or revoke a license.
Sections 30.43 and 30.47 of this bill establish procedures to review a decision of the Department to refuse to issue or suspend or revoke a license.
Section 30.5 of this bill provides for the filing of a bond or, alternatively, a deposit by a licensee.
Section 30.1 of this bill requires the Director of the Department to adopt regulations to carry out the provisions of law relating to peer-to-peer car sharing programs.
Section 30.13 of this bill provides that a peer-to-peer car sharing program 30.13 also requires a peer-to-peer car sharing program to ensure that, during each car sharing period, the shared vehicle owner and the shared vehicle driver are insured under a motor vehicle liability insurance policy meeting certain requirements.
If the insurance policy used to satisfy these requirements has lapsed or does not meet the requirements, the peer-to-peer car sharing program assumes liability for damages up to the required level of coverage.
Section 30.2 of this bill authorizes an authorized insurer to exclude from coverage claims afforded under a shared vehicle owner’s motor vehicle liability insurance policy.
Sections 30.17 and 30.53 of this bill require a peer-to-peer car sharing program to make certain disclosures to shared vehicle owners and shared vehicle drivers.
Existing federal law provides that a vehicle owner who rents or leases the vehicle is not vicariously liable for harm to persons or property that results or arises out of the use, operation or possession of the vehicle during the period of the rental or lease under certain circumstances.
(49 U.S.C.
§ 30106) Section 30.27 of this bill provides that the provisions of sections 2-30.67 of this bill are not to be construed to impose liability which is inconsistent with federal law.
Section 30.3 of this bill authorizes an insurer who defends or indemnifies sharing program under certain circumstances.or vehicle insurer of a peer-to-peer car Section 30.33 of this bill provides that a peer-to-peer car sharing program has an insurable interest in the shared vehicle during the car sharing period and may own and maintain certain types of motor vehicle liability insurance.
Section 30.57 of this bill prohibits a peer-to-peer car sharing program from entering into a car sharing program agreement with a person who does not possess a valid driver’s license.
Section 30.6 of this bill establishes liability for the loss of or damage to equipment placed in or on a shared vehicle.
Section 30.63 of this bill establishes provisions relating to safety recalls on shared vehicles.
- 81st Session (2021) – 3 – Section 30.67 of this bill prohibits a local governmental entity from imposing additional taxes, fees or licensing requirements on a peer-to-peer car sharing those which are applicable, in general, to all businesses.ared vehicle, other than Sections 4.3-11 of this bill define terms relating to peer-to-peer car sharing programs.
Show all 474 changed rows (434 more)
Previous
Latest
Existing law prohibits a person from engaging in the activities of a short-term lessor unless such person has obtained a license to do so.
(NRS 482.300) Section who makes a vehicle available through such a program are not engaged in thecle owner activities of a short-term lessor.
Section 30.7 of this bill provides that the sharing of a vehicle through a peer-to-peer car sharing program is not a lease for certain purposes.
for certain costs associated with carrying out the provisions of this bill.tion EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
Title 43 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 2 to 29, inclusive, of this act.
Title 43 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 2 to 30.67, inclusive, of this act.
As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 3 to 11, inclusive, of this act have the meanings ascribed to them in those sections.
As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 3 to 11.1, inclusive, of this act have the meanings ascribed to them in those sections.
Sec.
Secs.
3.
3 and 4.
4.
4.3.
(Deleted by amendment.) Sec.
“Car sharing delivery period” means the period of time before the car sharing start time during which a shared vehicle is being delivered to the location where the shared vehicle driver will assume control of the shared vehicle.
Sec.
4.7.
“Car sharing period” means the period of time that:
1.
Begins:
(a) If there is a car sharing delivery period, at the start of that period;
or (b) If there is no car sharing delivery period, at the car sharing start time;
and 2.
Ends at the car sharing termination time.
Sec.
Secs.
6 and 7.
(Deleted by amendment.) - 81st Session (2021) – 4 – shared vehicle becomes subject to the control of the shared vehicle driver at or after the time the reservation of a shared vehicle is scheduled to begin, as documented in the records of the peer-to- peer car sharing program.
6.
7.3.
(Deleted by amendment.) Sec.
“Car sharing termination time” means whichever of the following events occurs first:
7.
1.
(Deleted by amendment.) Sec.
The expiration of the agreed upon period of time established for the use of a shared vehicle according to the terms of the car sharing program agreement if the shared vehicle is delivered to the location agreed upon in the car sharing program agreement;
2.
The expiration of the agreed upon period of time established for the use of a shared vehicle according to the terms of the car sharing program agreement if the shared vehicle is delivered to a location alternatively agreed upon by the shared vehicle owner and shared vehicle driver and as communicated the car sharing program agreement;
orogram and incorporated into 3.
When the shared vehicle owner or the authorized designee of the shared vehicle owner takes possession and control of the shared vehicle.
Sec.
- *SB389_R1* – 3 – Sec.
Sec.
7.7.
“Peer-to-peer car sharing” means the authorized use of a vehicle by an individual other than the owner of the vehicle through a peer-to-peer car sharing program.
Sec.
“Shared vehicle” means a passenger car that is shared or available for sharing through a peer-to-peer car sharing program.
“Shared vehicle” means a vehicle that is shared or available for sharing through a peer-to-peer car sharing program.
been authorized to drive a shared vehicle by the shared vehicle owner pursuant to the terms of a car sharing program agreement.
10.
“Shared vehicle driver” means a person who has been authorized to drive a shared vehicle by the shared vehicle owner pursuant to the terms of a car sharing program agreement.
Sec.
11.1.
“Vehicle” has the meaning ascribed to it in NRS 482.135.
- 81st Session (2021) – 5 – Sec.
Except as otherwise provided in subsection 8, when a shared vehicle is shared through a peer-to-peer car sharing program in this State, the peer-to-peer car sharing program shall charge and collect from the shared vehicle driver:
Except as otherwise provided in subsection 8, when a shared vehicle that is a passenger car is shared through a peer-to-peer car sharing program in this State, the peer-to-peer car sharing program shall charge and collect from the shared veh(a) A governmental services fee of 10 percent of the total amount for which the shared vehicle was shared with the shared vehicle driver, excluding any taxes or other fees imposed by a governmental entity and the items described in subsection 7;
(a) A governmental services fee of 10 percent of the total amount for which the shared vehicle was shared with the shared vehicle driver, 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, as applicable.
and (b) Any fee required pursuant to NRS 244A.810 or 244A.860, as applicable, the amount of each fee charged pursuant to this subsection must be indicated in the car sharing program agreement.
The amount of each fee charged pursuant to this subsection must be indicated in the car sharing program agreement.
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 a peer-to-peer car sharing program pursuant to the provisions of subsection 1 with the State Treasurer for credit to the State General Fund.
Except as otherwise provided in a contract made pursuant deposit all money received from a peer-to-peer car sharingall program pursuant to the provisions of subsection 1 with the State Treasurer for credit to the State General Fund.
- *SB389_R1* – 4 – 4.
4.
or (b) Charge and collect the fees required pursuant to subsection 1 or any fee required pursuant to NRS 244A.810, 244A.860 or 482.313 when sharing a shared vehicle through a peer-to-peer car sharing program if the shared vehicle owner is the registered owner of the shared vehicle or a person authorized by the registered owner of the shared vehicle to make the shared vehicle available for sharing through the peer-to-peer car sharing program.
or (b) Charge and collect the fees required pursuant to subsection or any fee required pursuant to NRS 244A.810, 244A.860 - 81st Session (2021) – 6 – or 482.313 when sharing a shared vehicle through a peer-to-peer car sharing program if the shared vehicle owner is the registered owner of the shared vehicle or a person authorized by the registered owner of the shared vehicle to make the shared vehicle program.e for sharing through the peer-to-peer car sharing 6.
6.
and (e) The amount of any charges assessed against a shared vehicle driver for damages for which the shared vehicle driver is held responsible.
and (e) The amount of any charges assessed against a shared held responsible.r damages for which the shared vehicle driver is 8.
8.
The fees required pursuant to subsection 1 do not apply with respect to any shared vehicle made available through a peer- to-peer car sharing program to this State, its unincorporated agencies and instrumentalities or any county, city, district or other political subdivisions of this State.
The fees required pursuant to subsection 1 do not apply with respect to any shared vehicle made available through a peer- to-peer car sharing program to this State, its unincorporated - *SB389_R1* – 5 – agencies and instrumentalities or any county, city, district or other political subdivisions of this State.
Sec.
- 81st Session (2021) – 7 – Sec.
A peer-to-peer car sharing program shall not operate in this State unless the operator of the peer-to-peer car sharing program has entered into an agreement with the Department of Taxation whereby the peer-to-peer car sharing program agrees to collect and remit, on behalf of any shared vehicle owner, sales and use taxes measured by the gross charges for the sharing of the vehicle through the peer-to-peer car sharing program if the shared vehicle owner has not, for any reason, paid any sales or use tax due or has elected to collect sales and use taxes measured by the gross charges for the sharing of the vehicle.
Except as otherwise provided in subsection 2, a peer-to-peer car sharing program shall collect and remit, on behalf of any shared vehicle owner, sales and use taxes measured by the gross charges for the sharing of a vehicle that is placed on a sharing program on or after October 1, 2021, for the purpose of making the vehicle available for sharing through the peer-to-peer car sharing program if the shared vehicle owner has not paid any sales or use tax due or has elected to collect sales and use taxes measured by the gross charges for the sharing of the vehicle.
Before a peer-to-peer car sharing program allows a vehicle to be shared through the peer-to-peer car sharing program, the peer-to-peer car sharing program must first determine whether the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
The Department of Taxation shall not hold a peer-to-peer car sharing program liable for the payment, collection or remittance of sales and use taxes owed by a shared vehicle owner if:
The Department of Taxation may prescribe by regulation the method by which a peer-to-peer car sharing program shall determine if the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
(a) The peer-to-peer car sharing program provides proof satisfactory to the Department of Taxation that the peer-to-peer car sharing program has made a reasonable effort to obtain accurate information from the shared vehicle owner regarding whether the shared vehicle owner has paid the sales and use taxes due on a shared vehicle described in subsection 1;
Sec.
and (b) The failure to collect and remit the sales and use taxes measured by the gross charges for the sharing of the vehicle through the peer-to-peer car sharing program was due to incorrect or false information provided to the peer-to-peer car sharing program by the shared vehicle owner.
11.7.
3.
1.
On or after October 1, 2021, a peer-to-peer car sharing program shall not allow a vehicle to be placed on a digital network for the purpose of making the vehicle available for sharinggram through the peer-to-peer car sharing program unless the peer-to- peer car sharing program first requests an electronic certification from the shared vehicle owner as to whether the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
Each person responsible for maintaining the records of a peer-to-peer car sharing program shall:
The Department of Taxation may prescribe by regulation the method by which a peer-to-peer car sharing program shall obtain an electronic certification from the shared vehicle owner as to whether the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
(a) Keep such records as may be necessary to determine the amount of the liability of the peer-to-peer car sharing program pursuant to section 11.3 of this act and the agreement entered into pursuant to section 11.5 of this act;
4.
Nothing in this section shall be construed to relieve a peer- to-peer car sharing program of liability for collecting but failing to remit to the Department of Taxation any sales and use tax pursuant to this section.
The Department of Taxation shall not require a peer-to-peer car sharing program to collect or remit - 81st Session (2021) – 8 – sales and use taxes measured by the gross charges for the sharing of the vehicle if the full amount of sales and use taxes were paid on the purchase price of the shared vehicle by the shared vehicle owner.
records of a peer-to-peer car sharing program shall:taining the (a) Keep such records as may be necessary to determine the amount of the liability of the peer-to-peer car sharing program pursuant to sections 11.3 and 11.5 of this act;
The Department of Taxation may by regulation specify the types of records which must be kept to determine the amount of - *SB389_R1* – 6 – the liability of a taxpayer pursuant to section 11.3 of this act and the agreement entered into pursuant to section 11.5 of this act.
The Department of Taxation may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to sections 11.3 and 11.5 of this act.
Sec.
Secs.
12.
12-30.
13.
30.1.
(Deleted by amendment.) Sec.
The Director shall adopt such regulations as are necessary to carry out the provisions of this chapter.
14.
(Deleted by amendment.) Sec.
15.
(Deleted by amendment.) Sec.
16.
(Deleted by amendment.) Sec.
17.
(Deleted by amendment.) Sec.
18.
(Deleted by amendment.) Sec.
19.
(Deleted by amendment.) Sec.
20.
(Deleted by amendment.) Sec.
21.
(Deleted by amendment.) Sec.
22.
(Deleted by amendment.) Sec.
23.
(Deleted by amendment.) Sec.
24.
(Deleted by amendment.) Sec.
25.
(Deleted by amendment.) Sec.
26.
(Deleted by amendment.) Sec.
27.
(Deleted by amendment.) Sec.
28.
(Deleted by amendment.) Sec.
29.
(Deleted by amendment.) Sec.
30.
(Deleted by amendment.) Sec.
31.
NRS 482.300 is hereby amended to read as follows:
482.300 [It] Except as otherwise provided in section 11.3 of this act, it is unlawful for any person to engage in the activities of a short-term lessor unless such person has been licensed pursuant to NRS 482.363.
31.1.
30.13.
NRS 482.313 is hereby amended to read as follows:
1.
482.313 1.
Except as otherwise provided in subsection 2, a peer-to-peer car sharing program assumes any tort liability of a shared vehicle during the car sharing period up to an amount of:
Except as otherwise provided in subsection 8 [,] and section 11.3 of this act, 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) For bodily injury to or death of one person in any one crash, $50,000;
(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;
(b) For bodily injury to or death of two or more persons in any one crash and subject to the limit for one person, $100,000;
and (b) Any fee required pursuant to NRS 244A.810 or 244A.860.
and (c) For injury to or destruction of property of others in any one crash, $20,000, or any amount set forth in the car sharing program agreement which is greater than an amount provided for by this section.
 The amount of each fee charged pursuant to this subsection must be indicated in the lease agreement.
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.
The provisions of subsection 1 do not apply to a shared vehicle owner:
On or before the last day of the month following each calendar quarter, the short-term lessor shall:
(a) Who made an intentional and fraudulent material misrepresentation or omission to the peer-to-peer car sharing program before the car sharing period in which the liability arose;
- *SB389_R1* – 7 – (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;
or - 81st Session (2021) – 9 – (b) Who acts in concert with a shared vehicle driver who fails to return the shared vehicle pursuant to the terms of the car sharing program agreement.
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.
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.
The assumption of liability pursuant to subsection 1 damage, uninsured and underinsured motorist or personal injuryperty protection losses by damaged third parties to the same extent as the insurance required by NRS 485.185 is required to include coverage for such damage or losses, up to any applicable amount set forth in subsection 1.
To ensure compliance with this section, the Department of Taxation may audit the records of a short-term lessor.
A peer-to-peer car sharing program shall ensure that, during each car sharing period:
(a) Both the shared vehicle owner and the shared vehicle driver are insured under a motor vehicle liability insurance policy that includes coverage which is not less than:
(1) For bodily injury to or death of one person in any one crash, $50,000;
(2) For bodily injury to or death of two or more persons in any one crash and subject to the limit for one person, $100,000;
and (3) For injury to or destruction of property of others in any one crash, $20,000,  or any amount set forth in the car sharing program agreement which is greater than an amount provided for by this section.
(b) Any insurance policy used to satisfy the requirements of paragraph (a):
(1) Expressly recognizes that the shared vehicle insured peer car sharing program;
orilable and used through a peer-to- (2) Does not prohibit or exclude the use of the shared vehicle by a shared vehicle driver.
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.
The insurance policy used to satisfy the requirements of subsection 4 may be a policy maintained by:
(a) The shared vehicle owner;
(b) The shared vehicle driver;
(c) The peer-to-peer car sharing program;
or (d) The shared vehicle owner, shared vehicle driver and peer- to-peer car sharing program.
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.
The insurance policy used to satisfy the requirements of subsection 4 must provide primary insurance during each car sharing period.
If, during the car sharing period, a claim arises in another state with minimum financial responsibility requirements that are higher than the amounts set forth in paragraph (a) of - 81st Session (2021) – 10 – of subsection 4 must satisfy the difference in minimum coverageents amounts, up to the applicable policy limits.
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:
The insurer providing the insurance used to satisfy the requirements of subsection 4 shall assume primary liability for a claim when:
(a) The amount of any fee charged and collected pursuant to paragraph (b) of subsection 1;
(a) A dispute exists as to who was in control of the shared vehicle at the time of the occurrence out of which liability arose and the peer-to-peer car sharing program does not have available, did not retain or fails to provide the information required by section 30.23 of this act;
(b) The amount of any charge for fuel used to operate the passenger car;
or (b) A dispute exists as to whether the shared vehicle was returned to an alternatively agreed upon location.
(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.
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.
If the insurance used to satisfy the requirements of subsection 4 has lapsed or does not provide the coverage required pursuant to subsection 4, the peer-to-peer car sharing program:
(a) Shall assume liability for damages up to the amounts set peer car sharing program’s own insurance policy, beginning withto- the first dollar of any claim;
and (b) Is responsible for defending against any such claim,  except in the situation where the shared vehicle owner acts in concert with a shared vehicle driver who fails to return the shared vehicle pursuant to the terms of the car sharing program agreement.
The Executive Director of the Department of Taxation shall:
Coverage under a motor vehicle liability insurance policy maintained by a peer-to-peer car sharing program must not be dependent on another insurer first denying a claim or require another motor vehicle liability insurance policy to first deny a claim.
(a) Adopt such regulations as the Executive Director determines are necessary to carry out the provisions of this section;
10.
and - *SB389_R1* – 8 – (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.
Nothing in this chapter shall be construed to:
(a) Limit the liability of a peer-to-peer car sharing program for any act or omission of the peer-to-peer car sharing program that vehicle through the peer-to-peer car sharing program;
orf a shared (b) Limit the ability of a peer-to-peer car sharing program to, by contract, seek indemnification from the shared vehicle owner or shared vehicle driver for economic loss sustained by the peer- to-peer car sharing program resulting from a breach of the terms and conditions of the car sharing program agreement.
11.
As used in this section, “alternatively agreed upon location” means a location alternatively agreed upon by the shared vehicle owner and shared vehicle driver, as communicated - 81st Session (2021) – 11 – through a peer-to-peer car sharing program for the return of the shared vehicle.
30.17.
At the time the owner of a motor vehicle registers as a shared vehicle owner through a peer-to-peer car sharing his or her vehicle available for car sharing through a peer-to-peer car sharing program, the peer-to-peer car sharing program shall notify the shared vehicle owner that, if the shared vehicle has a lien against it, the use of the shared vehicle through a peer-to-peer car sharing program, including, without limitation, use without insurance coverage for physical damage, may violate the terms of the contract with the lienholder.
Sec.
30.2.
1.
An authorized insurer that writes motor vehicle liability insurance in this State may exclude any and all coverage for and any duty to defend or indemnify for any claim afforded under a shared vehicle owner’s motor vehicle liability insurance policy, including, without limitation:
(a) Liability coverage for bodily injury and property damage;
(b) Personal injury protection coverage;
(c) Uninsured and underinsured motorist coverage;
(d) Medical payments coverage;
(e) Comprehensive physical damage coverage;
and (f) Collision physical damage coverage.
2.
Nothing in this section shall be construed to:
(a) Invalidate or limit an exclusion contained in a motor vehicle liability insurance policy, including, without limitation, any insurance policy in use or approved for use that excludes hire or for any business use.ade available for rent, sharing or (b) Invalidate, limit or restrict an insurer’s ability to underwrite an insurance policy or to cancel or decline to renew a policy.
3.
As used in this section, “authorized insurer” has the meaning ascribed to it in NRS 679A.030.
Sec.
30.23.
1.
A peer-to-peer car sharing program shall collect and maintain the following records relating to the sharing of a shared vehicle through the peer-to-peer car sharing program in such format as the Director may prescribe:
(a) The exact car sharing start time and car sharing termination time, plus the exact start and end time of any car sharing delivery period;
(b) The pick-up and drop-off locations for each car sharing period;
- 81st Session (2021) – 12 – (c) The amount of any fees paid by the shared vehicle driver for each car sharing period;
(d) The amount of any revenues received by the shared vehicle owner for each car sharing period;
and regulation.
other records as the Director may require by 2.
The peer-to-peer car sharing program shall maintain the peer-to-peer car sharing records required pursuant to subsection 1 for a period of not less than 6 years after the record is created.
3.
Upon request, the peer-to-peer car sharing program shall provide copies of the peer-to-peer car sharing records maintained pursuant to this section and section 30.57 of this act to the shared vehicle owner, shared vehicle driver, insurer of the shared vehicle owner or shared vehicle driver or a claimant alleging damages related to the use of the shared vehicle to facilitate a claim coverage investigation or the settlement, negotiation or litigation of a claim.
4.
Upon request, each peer-to-peer car sharing record maintained pursuant to this section and section 30.57 of this act must be made available for inspection by a shared vehicle owner, shared vehicle driver, the insurer of a shared vehicle owner or shared vehicle driver or the Department or its designee at any time during regular business hours, subject to the provisions of any applicable data security or data privacy law.
5.
A peer-to-peer car sharing program that keeps outside of this State any books, papers and records maintained pursuant to this section and section 30.57 of this act shall pay to the officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
6.
The Director shall adopt such regulations as the Director determines are necessary to carry out the provisions of this section.
Sec.
30.27.
The provisions of this chapter shall not be construed to impose liability which is inconsistent with the provisions of 49 U.S.C.
§ 30106.
Sec.
30.3.
A motor vehicle insurer that defends or indemnifies a claim arising from the use of a shared vehicle shall - 81st Session (2021) – 13 – have the right to seek recovery against the motor vehicle insurer of the peer-to-peer car sharing program if the claim is:
1.
Made against the shared vehicle owner or shared vehicle driver for loss or injury that occurs during the car sharing period;
and2.
Excluded under the terms of the motor vehicle liability insurance policy of the motor vehicle insurer who is not the motor vehicle insurer of the peer-to-peer car sharing program.
Sec.
30.33.
1.
Notwithstanding any other provision of law, a peer-to-peer car sharing program shall be deemed to have an insurable interest in a shared vehicle during the car sharing period.
2.
A peer-to-peer car sharing program may own and maintain as the named insured one or more policies of motor vehicle liability insurance that provides coverage for:
(a) Liabilities assumed by the peer-to-peer car sharing program under a peer-to-peer car sharing program agreement;
(b) Any liability of a shared vehicle owner;
(c) Any liability of a shared vehicle driver;
or (d) Damage or loss to a shared motor vehicle.
3.
Nothing in this section shall be construed to require a peer-to-peer car sharing program to obtain or maintain the motor vehicle liability insurance policy necessary to satisfy the requirements of subsection 4 of section 30.13 of this act or to impose any liability on the peer-to-peer car sharing program which does not obtain or maintain such a policy.
Sec.
30.37.
1.
A peer-to-peer car sharing program shall not the peer-to-peer car sharing program holds a valid license issued by the Department pursuant to this chapter.
2.
A person who desires to operate a peer-to-peer car sharing program in this State must:
(a) Submit to the Department an application for the issuance of a license to operate a peer-to-peer car sharing program in such form and including such information and documentation as the Director may require by regulation.
(b) Provide evidence of insurance coverage to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter in an amount established by the Director by regulation, which is separate from any insurance coverage a peer-to-peer car sharing program may use to satisfy the liability which may accrue to a - 81st Session (2021) – 14 – peer-to-peer car sharing program pursuant to section 30.13 of this act or which may be used to satisfy the requirements of subsection of section 30.13 of this act, or file a bond or make a deposit pursuant to section 30.5 of this act.
3.) PLicenses issued pursuant to subsection 2 expire on December 31 of each year.
Before December 31 of each year, licensees shall submit to the Department an application for renewal of the license in such form and including such information and documentation as the Director may require by regulation accompanied by an annual renewal fee of $50.
Sec.
30.4.
The Department may refuse to issue or suspend or revoke a license as a peer-to-peer car sharing program upon any of the following grounds:
1.
Material misstatement in the application for a license.
2.
Willful failure to comply with any provision of this chapter or regulations adopted pursuant thereto.
If the Department notifies a peer-to-peer car sharing program that the peer-to-peer car sharing program has violated the provisions of this chapter or the regulations adopted pursuant thereto and the peer-to-peer car sharing program fails to take corrective action within 10 days after having received the notice or continues to violate the provisions of this chapter or the regulations adopted pursuant thereto, the failure to take corrective action or the continuing violation, as applicable, shall be deemed prima facie evidence of willful failure to comply with the provisions of this chapter or the regulations adopted pursuant thereto.
maintain insurance in an amount established by the Director innd or regulations adopted pursuant to section 30.37 of this act to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter.
4.
Failure or refusal to pay or otherwise discharge any final judgment entered against the licensee arising out of a violation of this chapter.
Sec.
30.43.
1.
An applicant or licensee may, within 30 days after receipt of the notice of denial, suspension or revocation, petition the Director in writing for a hearing.
2.
Except as otherwise provided in subsection 3, the Director shall make written findings of fact and conclusions and grant or finally deny the application or suspend or revoke the license within 15 days after the hearing unless, by interim order, the - 81st Session (2021) – 15 – Director extends the time to 30 days after the hearing.
If the license has been temporarily suspended, the suspension expires not later than 15 days after the hearing.
3.
If the Director finds that the action is necessary in the temporarily suspend or refuse to renew the license issued to a peer-to-peer car sharing program for a period not to exceed 30 days.
A hearing must be held, and a final decision rendered, within 30 days after notice of the temporary suspension.
4.
The Director may issue subpoenas for the attendance of witnesses and the production of evidence.
Sec.
30.47.
Upon judicial review of the denial or revocation of a license, the court for good cause shown may order a trial de novo.
Sec.
30.5.
1.
In lieu of insurance coverage to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter, a peer-to- peer car sharing program may:
(a) File with the Department a bond of a surety company authorized to transact business in this State in an amount not less than $5,000 conditioned that the peer-to-peer car sharing program will comply with the provisions of this chapter in the operation of the peer-to-peer car sharing program.
(b) Deposit with the Department, under such terms as the Director may prescribe, a like amount of lawful money of the United States or a savings certificate of a bank, credit union, which must state that the amount is unavailable for withdrawala, except upon order of the Director.
Interest earned on the amount accrues to the account of the licensee or applicant.
2.
The bond must be continuous in form, and the total aggregate liability on the bond must be limited to the payment of the total amount of the bond.
3.
The bond must provide that a shared vehicle owner or shared vehicle driver injured by the failure of the licensee to provide the disclosures required by section 30.53 of this act or to otherwise comply with the provisions of this chapter may apply to the Director for compensation from the bond.
The Director, for good cause shown and after notice and an opportunity for hearing, may determine the amount of compensation and the person to whom it is to be paid.
The surety shall then make the payment.
- 81st Session (2021) – 16 – 4.
A deposit made pursuant to paragraph (b) of subsection 1 may be disbursed by the Director, for good cause shown and after notice and an opportunity for hearing, in an amount determined by the Director to compensate a shared vehicle owner or shared licensee to provide the disclosures required by section 30.53 of this act or to otherwise comply with the provisions of this chapter, or released upon receipt of:
(a) A court order requiring the Director to release all or a specified portion of the deposit;
or (b) A statement signed by the licensee requesting the Director to release the deposit, or a specified portion thereof, and stating the purpose for which the release is requested.
5.
When a deposit is made pursuant to paragraph (b) of subsection 1, liability under the deposit must be in the amount prescribed by the Department.
If the amount of the deposit is reduced or if there is an outstanding court judgment for which the licensee is liable under the deposit, the license as a peer-to-peer car sharing program is automatically suspended.
The license must be reinstated if the licensee:
(a) Files an additional bond pursuant to subsection 1;
(b) Restores the deposit with the Department to the original amount required under this section;
or (c) Satisfies the outstanding judgment for which the licensee is liable under the deposit.
6.
A deposit made pursuant to paragraph (b) of subsection 1 may be refunded:
ceases to be licensed by the Department, if the Director is satisfied that there are no outstanding claims against the deposit;
or (b) By order of court, at any time within 3 years after the date the licensee ceases to be licensed by the Department, upon evidence satisfactory to the court that there are no outstanding claims against the deposit.
Sec.
30.53.
Each car sharing program agreement entered into between a peer-to-peer car sharing program and a shared vehicle driver or shared vehicle owner shall disclose:
1.
Any right of the peer-to-peer car sharing program to seek indemnification from the shared vehicle owner or the shared vehicle driver for economic loss sustained by the peer-to-peer car sharing program resulting from a breach of the terms and conditions of the car sharing program agreement.
- 81st Session (2021) – 17 – 2.
That a motor vehicle liability insurance policy issued to the shared vehicle owner for the shared vehicle or to the shared vehicle driver does not provide a defense or indemnification for any claim asserted by the peer-to-peer car sharing program.
sharing program on the shared vehicle owner and the sharedr vehicle driver is in effect only during each car sharing period and that, for any use of the shared vehicle by the shared vehicle driver after the car sharing termination time, the shared vehicle driver and shared vehicle owner may not have insurance coverage.
4.
The daily rate, fees and, if applicable, any insurance or protection package costs that are charged to the shared vehicle owner or the shared vehicle driver.
5.
That the motor vehicle liability insurance of the shared vehicle owner may not provide coverage for a shared vehicle.
6.
An emergency telephone number to personnel capable of fielding roadside assistance and other customer service inquiries.
7.
If there are conditions under which a shared vehicle driver must maintain a personal motor vehicle liability insurance policy with certain applicable coverage limits on a primary basis in order to book a shared motor vehicle.
Sec.
30.57.
1.
A peer-to-peer car sharing program may not enter into a car sharing program agreement with a person to be a shared vehicle driver unless the person:
(a) Possesses a valid driver’s license issued by the Department that authorizes the person to operate vehicles of the class of the shared vehicle;
or license pursuant to subsection 3 of NRS 483.240 and possesses a’s valid driver’s license issued to the person in his or her home state or country that authorizes the person to operate vehicles of the class of the shared vehicle in that home state or country.
2.
A peer-to-peer car sharing program shall keep a record of:
(a) The name and address of each shared vehicle driver;
(b) The number of the driver’s license of each shared vehicle driver and each other person, if any, who will operate the shared vehicle;
and (c) The place of issuance of each driver’s license described in paragraph (b).
Sec.
30.6.
A peer-to-peer car sharing program shall have sole responsibility for any equipment, such as a GPS system or other special equipment, that is put in or on the shared vehicle to monitor or facilitate the car sharing transaction and shall - 81st Session (2021) – 18 – indemnify and hold harmless the shared vehicle owner for any damage to or theft of such equipment during the car sharing period not caused by the shared vehicle owner.
A peer-to-peer car sharing program may enter into an agreement with a shared indemnify the peer-to-peer car sharing program for any loss or damage to such equipment that occurs during the car sharing period.
Sec.
30.63.
1.
At the time a motor vehicle owner registers as a shared vehicle owner through a peer-to-peer car sharing program and before being permitted to make a shared vehicle available for car sharing through the peer-to-peer car sharing program, the peer-to-peer car sharing program shall:
(a) Verify that the shared vehicle is not subject to any safety recalls on the vehicle for which the repairs have not been made;
and (b) Notify the shared vehicle owner of the requirements of subsections 2, 3 and 4.
2.
If a shared vehicle owner has received an actual notice of a safety recall on the vehicle, the shared vehicle owner may not make the vehicle available as a shared vehicle on a peer-to-peer car sharing program until the safety recall repair has been made.
3.
If a shared vehicle owner receives an actual notice of a safety recall on a shared vehicle while the shared vehicle is made available through a peer-to-peer car sharing program, the shared vehicle owner shall remove the shared vehicle from being made available through the peer-to-peer car sharing program as soon as safety recall repair has been made.
of the safety recall and until the 4.
If a shared vehicle owner receives an actual notice of a safety recall on a shared vehicle while the shared vehicle is in the possession of a shared vehicle driver, the shared vehicle owner shall notify the peer-to-peer car sharing program as soon as possible after receiving the notice of the safety recall so that the shared vehicle owner may address the safety recall repair.
Sec.
30.67.
1.
Except as otherwise provided in subsection 2 and NRS 244A.810 and 244A.860, a local governmental entity shall not:
(a) Impose any tax or fee on:
(1) Any peer-to-peer car sharing program operating within the scope of a valid license issued pursuant to section 30.37 of this act;
(2) Any shared vehicle driver;
- 81st Session (2021) – 19 – (3) Any shared vehicle owner;
or (4) Any shared vehicle.
(b) Require:
(1) A peer-to-peer car sharing program operating within act to obtain from the local government any certificate, license oris permit to operate as a peer-to-peer car sharing program;
or (2) A shared vehicle owner who makes a shared vehicle available through a peer-to-peer car sharing program to obtain from the local government any certificate, license or permit to make the shared vehicle available through a peer-to-peer car sharing program.
(c) Impose any other requirement on a peer-to-peer car sharing program, shared vehicle owner or shared vehicle driver which is not of general applicability to all similarly situated persons or entities within the jurisdiction of the local government.
2.
Nothing in this section shall be construed to:
(a) Prohibit a local government from requiring a peer-to-peer car sharing program, or a shared vehicle owner operating as a corporation, limited partnership or limited-liability company through which the shared vehicle owner shares a vehicle using a peer-to-peer car sharing program, to obtain from the local government a business license or to pay any business license fee in the same manner that is generally applicable to any other business that operates within the jurisdiction of the local government.
(b) Prohibit an airport or its governing body from requiring a peer-to-peer car sharing program or shared vehicle owner to:
(2) Pay a fee to operate at the airport;
orrate at the airport;
(3) Comply with any other requirement to operate at the airport.
(c) Exempt a shared vehicle from any tax imposed pursuant to NRS 354.705, 371.043 or 371.045.
3.
Nothing in this section shall be construed to exempt a peer- to-peer car sharing program from the requirement to obtain a state business license pursuant to chapter 76 of NRS.
Sec.
30.7.
NRS 482.053 is hereby amended to read as follows:
482.053 For the purposes of regulation under this chapter and of imposing tort liability under NRS 41.440, and for no other purpose:
1.
“Lease” means a contract by which the lienholder or owner of a vehicle transfers to another person, for compensation, the right to use such vehicle [.] but does not include the sharing of a vehicle - 81st Session (2021) – 20 – through a peer-to-peer car sharing program pursuant to sections 2 to 30.67, inclusive, of this act.
2.
“Long-term lessee” means a person who has leased a vehicle from another person for a fixed period of more than 31 days.
to another person for a fixed period of more than 31 days.
vehicle 4.
“Short-term lessee” means a person who has leased a vehicle from another person for a period of 31 days or less, or by the day, or by the trip.
5.
“Short-term lessor” means a person who has leased a vehicle to another person for a period of 31 days or less, or by the day, or by the trip.
Sec.
31.
NRS 482.300 is hereby amended to read as follows:
482.300 1.
It is unlawful for any person to engage in the activities of a short-term lessor unless such person has been licensed pursuant to NRS 482.363.
2.
A peer-to-peer car sharing program licensed pursuant to section 30.37 of this act and a shared vehicle owner, as defined by section 11 of this act, shall not be deemed to be engaged in the activities of a short-term lessor.
Sec.
31.1.
(Deleted by amendment.) Sec.
Except as otherwise provided in subsection 2, the board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordinance impose a fee upon the lease of a passenger car by a short-term lessor in the county in the amount of not more than 2 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity.
Except as otherwise provided in subsection 2, the board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordinance impose a fee upon the lease of a passenger car by a short-term lessor in the for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity.
If the board of county commissioners has imposed a fee pursuant to this section, the board of county commissioners shall by ordinance require such a fee to be charged and collected, in the manner required by section 11.3 of this act, when a shared vehicle is shared through a peer-to- peer car sharing program in the county.
If the board of county commissioners has imposed a fee pursuant to this section, the board of county commissioners shall by ordinance require such a fee to be charged and collected, in the manner required by section 11.3 of this act, when a shared vehicle that is a passenger car is shared through a peer-to-peer car sharing program in the county.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, repair, service, damage or loss as defined in the owner’s policy of liability insurance for the motor vehicle.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, - 81st Session (2021) – 21 – liability insurance for the motor vehicle.
3.
in the owner’s policy of 3.
5.
482.053 and 482.087 and sections 8 and 9 of this act have thein NRS meanings ascribed to them in those sections.
As used in this section, the words and terms defined in NRS 482.053 and 482.087 have the meanings ascribed to them in those sections.
Sec.
- *SB389_R1* – 9 – Sec.
If the board of county commissioners has imposed a fee pursuant to this section, the board of county commissioners shall by ordinance require such a fee to be charged and collected, in the manner required by section 11.3 of this act, when a shared vehicle is shared through a peer-to-peer car sharing program in the county.
If the board of county commissioners has imposed a fee pursuant to this section, the board of county commissioners shall by ordinance require such a fee to be charged and collected, in the manner required by section 11.3 of this act, when a shared vehicle that is a passenger car is shared through a pee2.
2.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, repair, service, damage or loss as defined in the owner’s policy of liability insurance for the motor vehicle.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, - 81st Session (2021) – 22 – liability insurance for the motor vehicle.
3.
in the owner’s policy of 3.
The board of county commissioners of a county that imposes the fee authorized by subsection 1 may enter into a cooperative agreement with another governmental entity in which the other governmental entity agrees to receive the proceeds of the fee from the county if the cooperative agreement includes a provision that requires the other governmental entity to assume all responsibility for the operation of the performing arts center and to use the proceeds of the fee it receives from the county to pay the costs to acquire, improve, equip, operate and maintain within the county a performing arts center, and to pay the principal of, interest on or other payments due with respect to bonds issued to pay those costs, including bonds issued to refund bonds issued to pay those costs, or - *SB389_R1* – 10 – any combination thereof.
The board of county commissioners of a county that imposes the fee authorized by subsection 1 may enter into a cooperative agreement with another governmental entity in which the other governmental entity agrees to receive the proceeds of the fee from the county if the cooperative agreement includes a provision that requires the other governmental entity to assume all responsibility proceeds of the fee it receives from the county to pay the costs to acquire, improve, equip, operate and maintain within the county a performing arts center, and to pay the principal of, interest on or other payments due with respect to bonds issued to pay those costs, including bonds issued to refund bonds issued to pay those costs, or any combination thereof.
The board of county commissioners shall not repeal or amend or otherwise directly or indirectly modify an ordinance imposing a fee pursuant to subsection 1 in such a manner as to impair any outstanding bonds issued by or other obligations incurred by the county until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenue have been discharged in full or provision for full payment and redemption has been made.
The board of county commissioners shall not repeal or amend or otherwise directly or indirectly modify an ordinance imposing a fee pursuant to subsection 1 in such a manner as to incurred by the county until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenue have been discharged in full or provision for full payment and redemption has been made.
7.
- 81st Session (2021) – 23 – 482.053 and 482.087 and sections 8 and 9 of this act have thein NRS meanings ascribed to them in those sections.
As used in this section, the words and terms defined in NRS 482.053 and 482.087 have the meanings ascribed to them in those sections.
360.236 Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090 or 482.313, or section 11.3 of this act the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.
360.236 Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090 or 482.313, or section 11.3 or 11.5 of this act the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.
(b) To a prompt response from the Department to each communication from the taxpayer.
communication from the taxpayer.
(c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties.
the Department to each (c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties.
- *SB389_R1* – 11 – (e) To be notified, in writing, by the Department whenever its officer, employee or agent determines that the taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law.
(e) To be notified, in writing, by the Department whenever its officer, employee or agent determines that the taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law.
(2) A refund or credit for overpayment of taxes, interest or penalties;
(2) A refund or credit for overpayment of taxes, interest or penalt(3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of this title that are administered by the Department.
or (3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of this title that are administered by the Department.
(i) In any meeting with the Department, including an audit, conference, interview or hearing:
- 81st Session (2021) – 24 – conference, interview or hearing:partment, including an audit, (1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer’s rights thereunder;
(1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer’s rights thereunder;
(j) To a full explanation of the Department’s authority to assess a tax or to collect delinquent taxes, including the procedures and notices for review and appeal that are required for the protection of the taxpayer.
(j) To a full explanation of the Department’s authority to assess a tax or to collect delinquent taxes, including the procedures and the taxpayer.
An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the Department.
An explanation which meets the requirements of thisn of section must also be included with each notice to a taxpayer that an audit will be conducted by the Department.
- *SB389_R1* – 12 – (4) The Department determines that the taxes, interest and penalties are secured sufficiently by a lien on other property;
(4) The Department determines that the taxes, interest and penalties are secured sufficiently by a lien on other property;
or (7) The Department determines that the lien is creating an economic hardship.
or economic hardship.rtment determines that the lien is creating an (l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of this title by the Department in accordance with applicable statutes and regulations.
(l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of this title by the Department in accordance with applicable statutes and regulations.
(n) To be free from harassment and intimidation by an officer, agent or employee of the Department for any reason.
- 81st Session (2021) – 25 – agent or employee of the Department for any reason.by an officer, (o) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.
(o) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.
The provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and section 11.3 of this act governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.
The provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and sections 11.3 and 11.5 of this act governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.
The provisions of this section apply to any tax administered, regulated and collected by the Department pursuant to the provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and section 11.3 of this act and any regulations adopted by the Department relating thereto.
The provisions of this section apply to any tax administered, regulated and collected by the Department pursuant to the provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and sections 11.3 and 11.5 of this act and any regulations adopted by the Department relating thereto.
Sec.
follows:31.3.
31.3.
NRS 360.2937 is hereby amended to read as 360.2937 1.
NRS 360.2937 is hereby amended to read as follows:
Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090 or 482.313, or sections 11.3 and 11.5 of this act, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
360.2937 1.
2.
Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090 or 482.313, or section 11.3 of this act, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
- *SB389_R1* – 13 – 2.
(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.
following the date upon which the person making the overpayment,month if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.
Sec.
- 81st Session (2021) – 26 – Sec.
A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 or 482.313, or chapter 680B of NRS, or section 11.3 of this act, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties.
A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the chapter 680B of NRS, or sections 11.3 and 11.5 of this act, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties.
and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 or 482.313, or chapter 680B of NRS [.] or section 11.3 of this act.
and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 or 482.313, or chapter 680B of NRS [.] or sections 11.3 and 11.5 of this act.
If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or section 11.3 of this act, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of:
If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or sections Department, it may compute and determine the amount required to be paid upon the basis of:
- *SB389_R1* – 14 – (b) Any information within its possession or that may come into its possession;
(b) Any information within its possession or that may come into its possession;
4.
- 81st Session (2021) – 27 – 4.
When a business is discontinued, a determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
When a business is discontinued, a determination may be 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
360.412 If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due pursuant to this title, NRS 482.313 or chapter 585 of NRS or section 11.3 of this act will be jeopardized by delay, it shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.
360.412 If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due pursuant to this title, NRS 482.313 or chapter 585 of NRS or section 11.3 or 11.5 of this act will be jeopardized by delay, it shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313 [,] or section 11.3 of this act, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313 [,] or section 11.3 or 11.5 of this act, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay which is owed, as determined by the Department, in addition to thefee tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
- *SB389_R1* – 15 – Sec.
Sec.
If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313 or section 11.3 of this act is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.
If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313 or section 11.3 or 11.5 of this act is the result of circumstances beyond his or her control and - 81st Session (2021) – 28 – occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.
A person seeking relief must file with the Department a statement under oath setting forth the facts upon which the person bases his or her claim.
A person seeking relief must file with the Department a bases his or her claim.tting forth the facts upon which the person 3.
3.
or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person.
or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other the delinquent or person against whom a determination has beenbts to made which remains unpaid, or owing any debts to the delinquent or that person.
- *SB389_R1* – 16 – 3.
3.
4.
- 81st Session (2021) – 29 – 4.
Every person notified by a demand to transmit shall, within 10 days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her control or owing by that person within the time and in the manner requested by the Department.
Every person notified by a demand to transmit shall, within days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her requested by the Department.
Except as otherwise provided in subsection 5, no further notice is required to be served to that person.
Except as otherwise provided inanner subsection 5, no further notice is required to be served to that person.
If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS or section 11.3 of this act from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS or section 11.3 or 11.5 of this act from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
- *SB389_R1* – 17 – Sec.
Sec.
At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313 or chapter 585 of NRS, or section 11.3 of this act, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313 or chapter of NRS, or section 11.3 or 11.5 of this act, the Department may - 81st Session (2021) – 30 – seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
Any seizure made to collect a tax due may be only of the provisions of law.rson not exempt from execution under the Sec.
Any seizure made to collect a tax due may be only of the property of the person not exempt from execution under the provisions of law.
Sec.
31.7.
1.
There is hereby appropriated from the State General Fund to the Department of Taxation for personnel, operating, equipment and computer programming costs to carry out the proFor the Fiscal Year 2021-2022..................................$374,871 For the Fiscal Year 2022-2023..................................$406,699 2.
Any balance of the sums appropriated by subsection 1 remaining at the end of the respective fiscal years must not be committed for expenditure after June 30 of the respective fiscal years by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise transferred in any manner, and any portion of the appropriated money remaining must not be spent for any purpose after September 16, 2022, and September 15, 2023, respectively, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 16, 2022, and September 15, 2023, respectively.
Sec.
H - *SB389_R1*
3.
Section 31.7 of this act becomes effective on July 1, 2021.
~~~~~ 21 - 81st Session (2021)
⬇ Download PDF
View plain text versions (4)

Amendments

2 amendments

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Approved by the Governor. Chapter 313.

  2. Enrolled and delivered to Governor.

  3. Read third time. Passed. Title approved. (Yeas: 33, Nays: 9.) To Senate. In Senate. To enrollment.

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

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

  6. From committee: Do pass. Declared an emergency measure under the Constitution. Taken from General File. Placed on General File for next legislative day.

  7. Read third time. Amended. (Amend. No. 703.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 21, Nays: None.) To printer. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. In Assembly. Read first time. Referred to Committee on Revenue. To committee.

  8. From committee: Amend, and do pass as amended. Placed on General File. Taken from General File. Placed on General File for next legislative day.

  9. From printer. To engrossment. Engrossed. First reprint. To committee. Exemption effective.

  10. Read third time. Amended. (Amend. No. 391.) Taken from General File. Re-referred to Committee on Finance. To printer.

  11. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time.

  12. Notice of eligibility for exemption.

  13. From printer. To committee.

  14. Read first time. Referred to Committee on Growth and Infrastructure. Action of referral rescinded. Referred to Committee on Revenue and Economic Development. To printer.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

2 sponsors · 0 co-sponsors · 65 not signed on

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (65)

65 members have not signed on to this bill.

Show all 65 →

"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 transportation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 389?
SB 389 is sponsored by Neal, Dina (Democratic) and Monroe-Moreno, Daniele (Democratic).
What is the current status of SB 389?
This bill has been enacted into law. Introduced March 26, 2021. Enacted.
Where can I track SB 389?
Track SB 389 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 389

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 389

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →