§ 2.10.200. Tax imposed.

(a)

Amount of tax. There is fixed and imposed a license tax for revenue on each operator of transient lodging in the city in the amount of one percent of the gross receipts derived by each operator from the renting of transient lodging within the city limits. There will be a transient lodging tax for revenue on each operator of transient lodging in the amount of one percent of the gross receipts derived by each operator from the renting of transient lodging within the Assessment District created on April 4, 1995 to defray the cost of additional police protection beginning January 1, 1999. Additionally there will be a transient lodging tax for revenue on each operator of transient lodging in the amount of one and one-half percent of the gross receipts derived by each operator from the renting of transient lodging within the area determined by the city council on October 9, 2001 to specially benefit from the capital improvements projects to be financed by bonds issued by the Reno Redevelopment Agency.

(b)

Penalty and interest. If the transient lodging tax imposed by subsection (a) is not paid prior to becoming delinquent, the Reno-Sparks Convention and Visitors Authority ("authority") shall charge and collect in addition to the tax:

(1)

A penalty of ten percent of the amount due, exclusive of interest, or an administrative fee of $100.00, whichever is greater; and

(2)

Interest on the amount due at the rate of one and one-half percent per month or fraction thereof from the date on which the tax became due until the date of payment.

(c)

Definitions.

(1)

"Authority" means the Reno-Sparks Convention and Visitors Authority.

(2)

"Gross receipts" means the total actual charges for transient lodging received by operators for the reporting period. This includes, but is not limited to, actual rent payments or consideration received by an operator in money, cash-value player points, trade or barter, property or other consideration valued in money for lodgings, any forfeited deposits, cancellation fees and no-show charges received by operators from transient guests, the prorated lodging portion of package programs, commissions, and all other revenues and fees received by operators and associated with the rental of transient lodging as provided in the regulations promulgated by the authority. Gross receipts do not include the amount of the transient lodging tax imposed pursuant to statute or ordinance, whether billed to the transient guest as transient lodging tax or not.

(3)

"Occupancy" means the use or possession, or the right to the use or possession of any room or portion thereof, in transient lodging for dwelling, lodging, or sleeping purposes.

(4)

"Occupant" means any natural person who, for rent or consideration, uses, possesses or has the right to use or possess any room in a transient lodging facility under any lease, concession, permit, right of access, license, contract or agreement.

(5)

"Operator" means the person who is the proprietor of transient lodging, whether in the capacity of owner, lessee, sub-lessee, mortgagee, licensee, realtor, real estate agency renting transient lodging, on-line discount booking agency, exchange company or any other capacity. Where the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agency shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.

(6)

"Transient guest" means any individual occupant who has or shall have the right of occupancy to any room for dwelling, lodging or sleeping purposes in a transient lodging facility for less than 28 consecutive days.

(7)

"Transient lodging" means any facility, structure, or portion thereof occupied or intended or designed for occupancy by transient guests who pay rent or other consideration for dwelling, lodging, or sleeping purposes, and includes, without limitation, any hotel, resort hotel, motel, motor court, motor lodge, bed and breakfast, lodging house, rooming house, resident hotel and motel, guest house, tourist camp, resort and "dude" ranch, cabin, condominium, timeshare properties, vacation home, apartment house, recreational vehicle park/campground, guest ranch, or other similar structure or facility, or portion thereof. The term "transient lodging" does not include any of the following: any hospital, sanitarium, medical clinic, convalescent home, nursing home, home for aged people, foster home, or other similar facility operated for the care or treatment of human beings; any asylum, jail, prison, orphanage or other facility in which human beings are being detained and housed under legal restraint; and housing owned or controlled by an educational institution and used exclusively to house students, faculty or other employees, and any fraternity or sorority house or similar facility occupied exclusively by students and employees of such educational institution, and officially recognized by it; any housing operated or used exclusively for religious, charitable or educational purposes by any organization having qualifications for exemption from property taxes under the laws of the state; any housing owned by a governmental agency and used to house its employees for governmental purposes; any room within a private dwelling house or other single-family dwelling unit if the permanent or principal owner also resides in and occupies the dwelling; any unit within a time-share project occupied by an owner, or the nonpaying guests of an owner, of a time-share in the time-share project, or in the time-share plan of which the time-share project is a part, who has the right to use or occupy a unit, pursuant to (a) a time-share instrument or (b) a time-share exchange program. The burden of establishing that the housing or facility is not transient lodging as defined herein shall be on the owner thereof, who shall file with the tax administrator such information as the tax administrator may require to establish and maintain such status.

(8)

"Transient lodging tax" means the license tax or taxes levied pursuant to NRS 244.3351 to NRS 244.3359 of the County Tax Act and NRS 268.096 to NRS 268.0968 of the City Tax Act and heretofore, hereby or hereafter any other license tax or taxes appropriated or assigned by the county or city levying, fixing or imposing the same for administration by the recreation board.

(Ord. No. 4921, § 1, 10-27-98; Ord. No. 5271, § 1, 10-9-01; Ord. No. 5985, § 1, 11-28-07; Ord. No. 6336, § 1, 6-25-14)