Nevada § 482.313 - Charging, collecting, reporting and remitting of certain fees in connection with lease of passenger car by short-term lessor; deposit of money into State General Fund; certain amounts excluded from calculation of fees; exemptions; duties of Executive Director of Department of Taxation

§ 482.313. Charging, collecting, reporting and remitting of certain fees in connection with lease of passenger car by short-term lessor; deposit of money into State General Fund; certain amounts excluded from calculation of fees; exemptions; duties of Executive Director of Department of Taxation

1. Except as otherwise provided in subsection 8, upon the lease of a passenger car

by a short-term lessor in this State, the short-term lessor shall charge and collect

from the short-term lessee: (a) A governmental services fee of 10 percent of the total amount for which the passenger

car was leased, excluding any taxes or other fees imposed by a governmental entity

and the items described in subsection 7; and (b) Any fee required pursuant to NRS 244A.810 or 244A.860 . The amount of each fee charged pursuant to this subsection must be indicated in the

lease agreement. 2. The fees due from a short-term lessor to the Department of Taxation pursuant to

subsection 1 are due on the last day of each calendar quarter. On or before the last day of the month following each calendar quarter, the short-term

lessor shall: (a) File with the Department of Taxation, on a form prescribed by the Department of

Taxation, a report indicating the total amount of each of the fees collected by the

short-term lessor pursuant to subsection 1 during the immediately preceding calendar

quarter; and (b) Remit to the Department of Taxation the fees collected by the short-term lessor

pursuant to subsection 1 during the immediately preceding calendar quarter. 3. Except as otherwise provided in a contract made pursuant to NRS 244A.820 or 244A.870 , the Department of Taxation shall deposit all money received from short-term lessors

pursuant to the provisions of subsection 1 with the State Treasurer for credit to

the State General Fund. 4. To ensure compliance with this section, the Department of Taxation may audit the

records of a short-term lessor. 5. The provisions of this section do not limit or affect the payment of any taxes

or fees imposed pursuant to the provisions of this chapter. 6. The Department of Motor Vehicles shall, upon request, provide to the Department

of Taxation any information in its records relating to a short-term lessor that the

Department of Taxation considers necessary to collect the fees described in subsection

1. 7. For the purposes of charging and collecting the governmental services fee described

in paragraph (a) of subsection 1, the following items must not be included in the

total amount for which the passenger car was leased: (a) The amount of any fee charged and collected pursuant to paragraph (b) of subsection

1; (b) The amount of any charge for fuel used to operate the passenger car; (c) The amount of any fee or charge for the delivery, transportation or other handling

of the passenger car; (d) The amount of any fee or charge for insurance, including, without limitation,

personal accident insurance, extended coverage or insurance coverage for personal

property; and (e) The amount of any charges assessed against a short-term lessee for damages for

which the short-term lessee is held responsible. 8. The fee required pursuant to subsection 1 does not apply with respect to any passenger

car leased by or on behalf of this State, its unincorporated agencies and instrumentalities

or any county, city, district or other political subdivision of this State. 9. 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 or report

described in this section.