1. Each board of county commissioners shall adopt an ordinance that defines the term “transient lodging” for the purposes of all taxes imposed by the board on the rental of transient lodging. The ordinance must specify the types of lodging to which the taxes apply.
2. The definition adopted by the board may include rooms or spaces in any one or more of the following:
(a) Hotels;
(b) Motels;
(c) Apartments;
(d) Time-share projects, except when an owner of a unit in the time-share project who has a right to use or occupy the unit is occupying the unit pursuant to a time-share instrument as defined in NRS 119A.150;
(e) Apartment hotels;
(f) Vacation trailer parks;
(g) Campgrounds;
(h) Parks for recreational vehicles; and
(i) Any other establishment that rents rooms or spaces to temporary or transient guests.
3. The board may provide one or more different definitions pursuant to subsection 1 for different jurisdictions within the county in which the taxes are collected. Unless the governing body of the governmental entity that collects the taxes consents by majority vote to a change, each definition must be consistent with the past practices of the specific jurisdiction in which the taxes are collected.
(Added to NRS by 1997, 1266)
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