Nevada § 482C.230 - Charging, collecting, reporting and remitting of fees in connection with program; deposit of money; certain amounts excluded from calculation of fees; exemptions; duties of Executive Director of Department of Taxation

§ 482C.230. Charging, collecting, reporting and remitting of fees in connection with program; deposit of money; certain amounts excluded from calculation of fees; exemptions; duties of Executive Director of Department of Taxation

1. Except as otherwise provided in subsection 8, when a shared vehicle that is a passenger

car is shared through a peer-to-peer car sharing program in this State, the peer-to-peer

car sharing program shall charge and collect from the shared vehicle driver: (a) A governmental services fee of 10 percent of the total amount for which the shared

vehicle was shared with the shared vehicle driver, 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 , as applicable. The amount of each fee charged pursuant to this subsection must be indicated in the

car sharing program agreement. 2. The fees due from a peer-to-peer car sharing program 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 peer-to-peer

car sharing program 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

peer-to-peer car sharing program pursuant to subsection 1 during the immediately preceding

calendar quarter; and (b) Remit to the Department of Taxation the fees collected by the peer-to-peer car

sharing program 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 a peer-to-peer

car sharing program 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 peer-to-peer car sharing program. 5. Except as otherwise provided in this subsection, the provisions of this section

do not limit or affect the payment of any taxes or fees imposed pursuant to the provisions

of chapter 482 of NRS . A shared vehicle owner is not required to: (a) Be licensed pursuant to NRS 482.363 to make a shared vehicle available for sharing through a peer-to-peer car sharing

program; or (b) Charge and collect the fees required pursuant to subsection 1 or any fee required

pursuant to NRS 244A.810 , 244A.860 or 482.313 when sharing a shared vehicle through a peer-to-peer car sharing program if the shared

vehicle owner is the registered owner of the shared vehicle or a person authorized

by the registered owner of the shared vehicle to make the shared vehicle available

for sharing through the peer-to-peer car sharing program. 6. The Department of Motor Vehicles shall, upon request, provide to the Department

of Taxation any information in its records relating to a peer-to-peer car sharing

program 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 shared vehicle was shared: (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 shared vehicle; (c) The amount of any fee or charge for the delivery, transportation or other handling

of the shared vehicle by an agent of the peer-to-peer vehicle sharing program, not

including the shared vehicle driver; (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 shared vehicle driver for damages

for which the shared vehicle driver is held responsible. 8. The fees required pursuant to subsection 1 do not apply with respect to any shared

vehicle made available through a peer-to-peer car sharing program to this State, its

unincorporated agencies and instrumentalities or any county, city, district or other

political subdivisions 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.