Chapter 3.16
RENTAL BUSINESS TAX
Sections:
3.16.031 Imposition and rate of tax.
3.16.041 Revenues subject to collection of accommodations tax.
3.16.051 Exemption of certain mixed type lodgings.
3.16.061 Refund of tax collected from permanent rental.
3.16.071 License required, duty of clerk.
3.16.081 Collection from lessee.
3.16.101 Alternative method of collection of tax—Notice.
3.16.121 Penalties and interest.
3.16.141 Failure to file tax report or return penalty.
3.16.151 Assignment of taxes—Duties of Board.
3.16.161 Authority to collect tax.
3.16.181 Examination of books and records.
3.16.191 Records confidential.
3.16.201 Collection reports, financial statements and audits.
3.16.211 Rules and regulations.
Code reviser’s note: The sections of this chapter have been renumbered with the amendments of Ord. 8-19-96A. “Formerly” has been added to the history notes to reflect the renumbering.
3.16.011 Definitions.
Whenever used in this chapter or in any ordinance amending, extending or otherwise pertaining to this chapter, unless otherwise specifically defined, or unless the context requires otherwise, the words and terms defined in this chapter have the meanings ascribed to them herein and govern the construction of this chapter.
“Accommodations tax,” “license tax,” “lodgers tax” and “room tax” are used interchangeably and mean all license taxes pursuant to the county tax act or city tax act and heretofore, hereby, or hereinafter appropriated or assigned by the county or city levying, fixing or imposing the same for administration by the board of the Winnemucca convention and visitors authority.
“Authority,” “Winnemucca convention and visitors authority” and “fair and recreation board” means the Humboldt County fair and recreation board which was created by resolution of the board of county commissioners of Humboldt County on March 5, 1965, and which exists pursuant to NRS 244A.597 through 244A.667, and which was designated by resolution of the fair and recreation board on April 17, 1996, pursuant to NRS 244.654, as the Winnemucca convention and visitors authority. Any prior reference in any document of any kind to Humboldt County fair and recreation board shall be deemed to refer to the Winnemucca convention and visitors authority.
“Board” means the governing body of the authority as appointed pursuant to NRS 244A.599.
“Board administrator” means the chief finance officer of the authority.
“City” means Winnemucca, the only incorporated city or town situated in the county on the effective date of the ordinance codified in this chapter.
“City council” means the city council of the City of Winnemucca, Nevada.
“City Tax Act” means NRS 268.095 and 268.096 through 268.0968.
“County” means Humboldt County, Nevada.
“County board” means the board of county commissioners of Humboldt County.
“County Tax Act” means NRS 244.335 through 244.3359.
“Director” means the Winnemucca visitors and events bureau director, appointed by the board of county commissioners on recommendation of the Winnemucca convention and visitors authority board and the third agricultural district board, which person is the chief executive officer of the authority.
“Lessee” means any person renting accommodations from a licensee.
“Licensee” means the person, partnership, firm, corporation or other body corporate operating a rental business.
“Person” means corporations, firms, partnership, associations and individuals, and also includes executors, administrators, trustees, receivers or other representatives appointed according to law.
“Rental business” means the operation of a premises kept as, used as, maintained as, or held out to the public to be a place where sleeping, rooming or camping accommodations are furnished to the transient public, whether with or without meals, and includes any hotel, motel, auto court, motor lodge, lodge, lodging house, ranch resort, resort, dude ranch, bed and breakfast, inn, rooming house, guest house, tourist camp, recreational vehicle park, camper court, camper park, cabin, tent or other tourist or transient (meaning nonpermanent) lodging accommodations having three or more rooms, spaces or other units for rental, and shall be deemed to include a lodging house or rooming house or other premises where transient (meaning nonpermanent) trade is solicited, whether by advertising or otherwise.
“State Recreation Board Act” means NRS 244A.597 through 244A.667.
“Tax administration resolution” means the resolution of the authority as the same may be amended from time to time. (Ord. 8-19-96A § 2; Ord. 5-9-88 §1; Ord. 12-16-85A § 5(5.1). Formerly 3.16.010.)
3.16.021 Name.
The name by which the Humboldt County fair and recreation board shall be known is the Winnemucca convention and visitors authority.
It shall be lawful for the authority and its board to use such designated name for all purposes, including the right to contract, to sue and be sued, and to perform all of its functions and exercise all of its powers as provided by NRS 244A.607. (Ord. 8-19-96A § 2)
3.16.031 Imposition and rate of tax.
There are imposed license taxes for revenue on every licensee operating a rental business within Humboldt County and outside the corporate limits of the City of Winnemucca, in addition to any other business and other license taxes imposed presently or in the future by county ordinance, equal to the respective amounts of the amount of gross income derived by each licensee from room and other accommodation rentals, as follows:
A. Basic accommodations tax: eleven percent;
B. State tourism promotion transient lodgers tax: three-eighths of one percent;
C. Local tourism promotion transient lodgers tax: five-eighths of one percent. (Ord. 05-18-09 § 2; Ord. 8-19-96A § 2. Formerly 3.16.020.)
3.16.041 Revenues subject to collection of accommodations tax.
All revenues for the rental of lodging facilities, whether indoor or outdoor, by any person who conducts a business which provides tourist, short-term or other transient lodging, as contrasted from permanent lodging, whether or not the business holds itself out to provide such transient lodging through advertising of any kind and in any place, are presumed to be revenues from transient lodging subject to the collection of accommodations taxes as provided in this chapter. (Ord. 8-19-96A § 2)
3.16.051 Exemption of certain mixed type lodgings.
If a premises is comprised of (1) a permanent lodging area or section and (2) a tourist, transient, short-term or other nonpermanent area or section, the licensee may apply to the Authority for recognition of the permanent section. If such application is approved, the revenues from the permanent section will be exempt from the requirement to collect accommodations tax; provided however, that if any nonpermanent rentals are thereafter made of units within the permanent section, the exemption terminates immediately and the licensee is obligated to resume collection accommodations taxes for all units in the formerly permanent section.
In order to obtain approval of such division, the licensee must make application to the Authority for recognition of the division. Such division may not be merely the assignment of certain noncontiguous rooms, spaces or units as permanent, and others assigned as nonpermanent, with the two being interspersed. The division must result in actual recognizable and easily determined areas or groups of contiguous units, such as wings or floors of a building. (Ord. 8-19-96A § 2)
3.16.061 Refund of tax collected from permanent rental.
The presumption that the income from all accommodations subject to the duty to collect accommodations taxes is revenue from transient lodging may be rebutted as to certain or all of such revenues, by proof that such lodging has in fact been permanent for a period of nine months. In such case, the lessee may make application for a refund.
Claim for such refund shall be made to the Authority by the lessee on the form prescribed by the Authority and shall set out the date the rental began and date it ended and the amount of rental paid including taxes during the period for which the refund is sought.
The Authority shall then submit the application to the licensee to verify the period of the tenancy and the amount of rental paid including tax. The verified refund claim application shall be submitted to the Board for authorization of a refund check at the next regular meeting of the Board.
The receipt by a lessee of a refund, or the eligibility of a lessee to receive a refund, does not exempt the lodging unit from further collection of accommodations tax. The licensee shall at all times be required to continue to collect the taxes as required herein.
The right to a refund is not assignable by a lessee to a licensee. In the event that the lessee continues to occupy accommodations subject to the collection of the accommodations tax, he shall become eligible for a refund at the end of each additional nine-month period. (Ord. 8-19-96A § 2)
3.16.071 License required—Duty of clerk.
A. It is unlawful for any person, either for himself or for any other person, to commence or to carry on any rental business as specified in this chapter located outside the corporate limits of the city without first having procured a license from the Authority so to do. The carrying on of any such rental business without first having procured a license from the Authority to do so constitutes a separate violation of this chapter for each day that such business is so carried on.
B. The Authority shall issue written licenses as provided for in this chapter, in such form as it may prescribe, upon application therefor, at no charge.
C. The clerk shall not issue a business license for the purpose of commencing or continuing a rental business as defined herein unless the applicant shall provide proof of issuance of a rental business license by the Authority. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.3). Formerly 3.16.030.)
3.16.081 Collection from lessee.
Except as provided in HCC 3.16.101, each licensee shall add the amount of the accommodations tax to the amount of the rentals due, and collect the tax and rental from each lessee. The amount of the tax shall be displayed separately from the price of the accommodations, room, or space on the guest registration card or other of guest registration. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.5). Formerly 3.16.050.)
3.16.091 Display of notice.
A. Each licensee shall prominently display in each room or suite of rooms or other accommodations leased as a unit, or at the licensee’s option, in a lobby at or in the immediate vicinity of the registration desk for the business, a sign reading substantially as follows:
Notice
For each rental this business is required by law to collect 12% in accommodations taxes.
The Management
B. If signs are utilized, they must be of sufficient number and size and posted in conspicuous places as to be readily visible to all customers in the licensee’s place of business. (Ord. 05-18-09 § 2; Ord. 8-19-96A § 2; Ord. 5-9-88 § 3; Ord. 12-16-85A § 5(5.6). Formerly 3.16.060.)
3.16.101 Alternative method of collection of tax—Notice.
A. As an alternative procedure, a licensee may include the tax in the rental price but must notify in the same manner as in HCC 3.16.090 the public thereof substantially as follows:
Notice
For each rental this business is required by law to collect 12% in accommodations taxes.
The Management
B. If signs are utilized, they must be of sufficient number and size and posted in conspicuous places as to be readily visible to all customers in the licensee’s place of business. Such signs must indicate that accommodations tax is included in the rental price. (Ord. 05-18-09 § 2; Ord. 8-19-96A § 2; Ord. 5-9-88 § 4; Ord. 12-16-85A § 5(5.7). Formerly 3.16.070.)
3.16.111 Payment of tax.
A. Unless otherwise provided pursuant to subsection (B) of this section, the accommodations tax becomes due for the calendar month (or fraction thereof) during which the taxes accrue, and thereafter each calendar month. Each licensee shall pay the accommodations tax to the Authority on or before the twenty-fifth day of the month following the month during which it was collected from his lessees. The accommodations tax becomes delinquent with penalties assessed after that date.
B. The authority may permit the accommodations tax to be paid quarterly and fix the quarterly period.
C. No taxes collected by the licensee pursuant to this chapter are the property of the licensee at any time; they are the property of the county and have been assigned by it to the Authority. The licensee hold such taxes after collection as a trustee only. Failure to pay the same over to the Authority as required herein constitutes use of property for a purpose other than that for which it was entrusted, a crime. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.10). Formerly 3.16.100.)
3.16.121 Penalties and interest.
If the accommodations tax is not paid before it becomes delinquent, the licensee shall pay:
A. A penalty of ten percent of the delinquent accommodations tax;
B. Interest at the rate of one and one-half percent per month on such delinquent accommodations tax, from the date of delinquency to the date of payment of such accommodations tax, but the interest shall not exceed thirty percent of such tax;
C. The cost of collection of the tax, penalty and interest, including the court costs and attorney’s fees. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.14). Formerly 3.16.140.)
3.16.131 Receipt of payment.
Payments by hand-delivery to the Authority or by metered mail must be received by the Authority on or before the final date allowed for payment in order to avoid penalties being assessed. A payment postmarked by the U.S. Postal Service on or before the final due date shall be considered to be timely payment and no penalty shall be incurred because it is actually received by the Authority after the payment due date. (Ord. 8-19-96A § 2)
3.16.141 Failure to file tax report or return penalty.
A. It is unlawful for any licensee to fail, neglect or refuse to file any monthly report or return required by the Authority, whether or not said licensee shall have paid over the taxes due to the Authority and whether or not there shall have been any taxes due the Authority.
B. In the event of any such failure, neglect or refusal which shall continue for one month from the date such report or return is due, the Authority shall give notice to such licensee that he is subject to penalties for failure to file such report or return. If the licensee shall not comply with the requirement to file within ten days of notice, he shall pay a penalty of one hundred dollars for the first month for which no such report or return was filed.
C. In the event of any such failure, neglect or refusal which shall continue for a second month, the licensee shall pay an additional two hundred and fifty dollars for the second month and for each month thereafter until such report or return is filed and taxes paid.
D. In the event of any such failure, neglect or refusal which shall continue for a third month, the Board shall give notice to said licensee to appear at a time and place certain to show cause why his rental business license should not be revoked for such failure, neglect or refusal, the notice thereof to be given by certified mail to the address listed on the license and said notice to be posted with the United States Post Office at least fifteen days prior to the date of the hearing.
E. Payment of the penalty does not relieve the licensee from the duty to collect and pay over the accommodations tax as provided in this chapter. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.15). Formerly 3.16.150.)
3.16.151 Assignment of taxes—Duties of Board.
The proceeds from the accommodations taxes are assigned to the Winnemucca Convention and Visitors Authority for administration in accordance with the tax administration resolution of its board and in accordance with NRS 244A.597 through 244A.667, inclusive. The Authority shall:
A. Receive, invest and control such funds;
B. Use the funds for administrative purposes of the Board in an amount not to exceed ten percent of the gross revenues so collected;
C. Order other lawful expenditures of such funds;
D. Expend those funds collected from the city/county tourism promotion transient lodgers tax in the manner required by law;
E. Forward those funds collected from the state tourism promotion tax in the manner required by law. (Ord. 8-19-96A § 2; Ord. 6-15-92, 1992; Ord. 5-9-8 § 5; Ord. 1-16-85A § 5(5.8). Formerly 3.16.080.)
3.16.161 Authority to collect tax.
The Winnemucca convention and visitors authority is empowered to:
A. Collect the proceeds of the accommodations tax provided for in this chapter;
B. Enforce by all appropriate and lawful means the provisions of this chapter. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.9). Formerly 3.16.090.)
3.16.171 Refund.
The Authority has the authority to refund, without interest, to the licensee any tax improperly collected by the Authority or the Authority from any licensee. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.16). Formerly 3.16.160.)
3.16.181 Examination of books and records.
The board administrator or his duly authorized agent is empowered to examine and audit the books, papers and records of any licensee or person operating a rental business and to make investigations in connection therewith. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.12). Formerly 3.16.120.)
3.16.191 Records confidential.
A. The Authority shall cause to be kept proper records including, without limiting the generality of the foregoing, records of:
1. All accommodations taxes imposed by this chapter which become due and which are collected.
2. Delinquent taxes.
3. Interest thereon.
4. Penalties therefrom.
B. The records required by this section are confidential and shall not be revealed in whole or in part except in the necessary administration of this chapter or as otherwise provided by law. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.13). Formerly 3.16.130.)
3.16.201 Collection reports, financial statements and audits.
A. The Authority shall cause to be prepared:
1. Monthly reports of collections;
2. A financial statement for each calendar quarter within thirty days thereafter; and
3. An annual audit pursuant to NRS 354.624.
B. A copy of each such collection report, financial statement and audit shall be filed forthwith with the city clerk and the county clerk. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.17). Formerly 3.16.170.)
3.16.211 Rules and regulations.
The Authority is empowered to prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this chapter. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.11). Formerly 3.16.110.)
3.16.221 Ratification.
All proceedings and actions taken under law, or under color of law, preliminary to and in the collection of any license taxes levied by any city, town or the county for use in connection with such recreational facilities, and the receipt, control investment and expenditures of any and all moneys and funds pertaining thereto, are validated, ratified, approved and confirmed, notwithstanding any lack of power, authority or otherwise, other than constitutional, of any agency, instrumentality or corporation of the state, of the county and other public body, or other political subdivision, or of any council, or of any board or other governing body, or of any officer thereof, and notwithstanding any defects and irregularities, other than constitutional, in such proceeds and actions. (Ord. 8-19-96A § 2; Ord. 12-16-85A § 5(5.18). Formerly 3.16.180.)