2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.0957 - Accommodations Facilitators: Power to require quarterly reports and issue subpoenas.

1. The city council or other governing body of an incorporated city:
(a) Whose population is 25,000 or more in a county whose population is 700,000 or more shall adopt an ordinance requiring an accommodations facilitator that facilitates the rental of a residential unit in the incorporated city or a room or space within such a residential unit for the purposes of transient lodging to submit a quarterly report to an agency of the incorporated city of the information required by subsection 2 that is collected by the accommodations facilitator.
(b) In a county whose population is less than 700,000 or an incorporated city whose population is less than 25,000 in a county whose population is 700,000 or more may adopt an ordinance requiring an accommodations facilitator that facilitates the rental of a residential unit in the county or a room within such a residential unit for the purposes of transient lodging to submit a quarterly report to an agency of the city of the information required by subsection 2 that is collected by the accommodations facilitator.
(c) May adopt an ordinance requiring an owner or lessee which uses an accommodations facilitator that facilitates the rental of a residential unit in the county or a room within such a residential unit for the purposes of transient lodging to submit a quarterly report to an agency of the incorporated city of any information required by subsection 2 regarding the rental that is not collected by the accommodations facilitator.
2. The report required by subsection 1 must state, for the quarter:
(a) The number of bookings, listings, owners and lessees for the incorporated city;
(b) The average number of bookings per listing for the incorporated city;
(c) Current year-to-date booking value for the incorporated city;
(d) Current year-to-date revenue collected from all rentals through the accommodations facilitator in the incorporated city, disaggregated by owner or lessee; and
(e) The average length of a rental in the incorporated city.
3. An accommodations facilitator that submits the report required by subsection 1 shall provide a copy of the report to the Department of Taxation on a quarterly basis.
4. An ordinance adopted pursuant to subsection 1 must authorize an agency of the incorporated city to issue subpoenas for the production of documents, records or materials relevant for determining whether a residential unit in the incorporated city or a room within such a residential unit has been rented in violation of any law of this State or an ordinance adopted by the city council or governing body of the incorporated city. The ordinance must provide that such a subpoena may be issued only if:
(a) There is evidence sufficient to support a reasonable belief that a residential unit in the incorporated city or a room within a residential unit has been rented or is being rented in violation of any law of this State or an ordinance adopted by the city council or governing body of the incorporated city;
(b) The subpoena identifies the rental alleged to be in violation of any law of this State or an ordinance adopted by the city council or governing body of the incorporated city and the provision of law or ordinance allegedly violated.
A subpoena issued pursuant to the ordinance must be mailed by regular and certified mail to the accommodations facilitator or, if applicable, the owner or lessee who was required to file a quarterly report regarding the rental pursuant to the ordinance.
5. An ordinance adopted pursuant to subsection 1 must require:
(a) An accommodations facilitator to whom a subpoena has been issued to:
(1) Provide notice of the subpoena to the user of the accommodations facilitator who provided the rental identified in the subpoena.
(2) Produce any subpoenaed books, papers or documents not later than 21 days after providing the notice required by subparagraph (1) unless otherwise ordered by a court.
(b) An owner or lessee of a rental to whom a subpoena has been issued pursuant to the ordinance to produce any subpoenaed books, papers or documents not later than 21 days after the issuance of the subpoena, unless otherwise ordered by a court.
6. If a person to whom a subpoena has been issued pursuant to an ordinance adopted pursuant to subsection 1 refuses to produce any document, record or material that the subpoena requires, the agency of the incorporated city issuing the subpoena may apply to the district court for the judicial district in which the investigation is being carried out for the enforcement of the subpoena in the manner provided by law for the enforcement of a subpoena in a civil action.
7. As used in this section:
(a) "Accommodations facilitator" has the meaning ascribed to it in NRS 268.09792.
(b) "Hosting platform" has the meaning ascribed to it in NRS 268.09793.
(c) "Residential unit" has the meaning ascribed to it in NRS 268.097935.
(Added to NRS by 2017, 2166; A 2021, 2405)