NAC: CHAPTER 364 - TAX ON RENTAL OF TRANSIENT LODGING

[Rev. 11/21/2013 4:13:20 PM--2013]

[NAC-364 Revised Date: 10-02]

CHAPTER 364 - TAX ON RENTAL OF TRANSIENT LODGING

364.010            Definitions.

364.020            Payment to department.

364.030            Disputes relating to payment of tax.

364.040            Retention of records by governing body; inspection.

364.050            Annual examination of records; availability of working papers to department.

 

 

 

      NAC 364.010  Definitions. (NRS 364.125)  As used in this chapter, unless the context otherwise requires:

     1.  “Department” means the department of taxation.

     2.  “Governing body” means the governing body of a county, city or town which is required to impose a tax pursuant to NRS 244.3352 or 268.096.

     3.  “Tax” means the tax on lodging required to be imposed pursuant to NRS 244.3352 or 268.096.

     (Added to NAC by Tax Comm’n, eff. 10-10-83)

      NAC 364.020  Payment to department. (NRS 364.125)  A governing body shall pay to the department three-eighths of all proceeds of the tax within 30 days after the date on which the tax is to be paid to the governing body.

     (Added to NAC by Tax Comm’n, eff. 10-10-83)

      NAC 364.030  Disputes relating to payment of tax. (NRS 364.125)

     1.  Any dispute relating to an overpayment or underpayment made to a governing body by a person in the business of providing lodging must be resolved pursuant to the ordinance adopted by the governing body imposing the tax.

     2.  Except as otherwise provided in subsection 1, a person or governing body may petition the Nevada tax commission to resolve any disputes relating to overpayments or underpayments made to the department by a governing body or any other disputes relating to the tax, including exemptions.

     (Added to NAC by Tax Comm’n, eff. 10-10-83)

      NAC 364.040  Retention of records by governing body; inspection. (NRS 364.125)  A governing body shall retain its records relating to the tax for 3 years. The records must be open to inspection by the department so that it may ascertain such information as may be necessary to enforce the tax.

     (Added to NAC by Tax Comm’n, eff. 10-10-83)

      NAC 364.050  Annual examination of records; availability of working papers to department. (NRS 364.125)

     1.  In conjunction with its annual audit, a governing body shall provide for the examination of the records it maintains which relate to the tax to determine that the provisions of the law and this chapter relating to the proceeds of the tax which must be paid to the department have been complied with. All findings of noncompliance must be included in the auditor's report.

     2.  Upon request, the working papers of the auditor relating to the examination of the records maintained by the governing body must be made available without charge to the department for inspection so that it may ascertain such information as may be necessary to enforce the tax. The auditor shall retain these working papers for 3 years.

     (Added to NAC by Tax Comm’n, eff. 10-10-83; A 1-10-84)