1.  Every person engaged in business as a short-term lessor shall:

Terms Used In Nevada Revised Statutes 482.315

  • Department: means the Department of Motor Vehicles. See Nevada Revised Statutes 481.015
  • Director: means the Director of the Department. See Nevada Revised Statutes 481.015
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

(a) Maintain a record of the identity of each short-term lessee and the exact time the vehicle is the subject of such lease or in the possession of the short-term lessee; and

(b) Make each such record available upon request to:

(1) The Department of Taxation;

(2) The Department of Motor Vehicles; and

(3) A local government employee that requests the record in relation to compliance with local governmental ordinances or rules concerning local business licenses.

2.  A person engaged in business as a short-term lessor may maintain the record required in this section electronically. Unless the Executive Director of the Department of Taxation provides by regulation for a different period, any such electronic record must be made available within 3 business days after a request of:

(a) The Department of Taxation;

(b) The Department of Motor Vehicles; or

(c) A local government employee that requests the record in relation to compliance with local governmental ordinances or rules concerning local business licenses.

3.  If the Executive Director of the Department of Taxation prescribes a form for the keeping of the record required in this section, the short-term lessor shall use the form.

4.  It shall be a misdemeanor for any such short-term lessor to fail to make or possess or to refuse to make available the record required in this section.

5.  The Executive Director of the Department of Taxation shall:

(a) Adopt such regulations as the Executive Director determines are necessary to carry out the provisions of this section; and

(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 described in this section.

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