Section 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 Taxation1. 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.Added to NRS by 2021, 1842Added by 2021, Ch. 313,§11.3, eff. 10/1/2021.