Non-transient lodging definition
Non-transient lodging means a building or unit occupied or intended to be occupied, for compensation, as residence for guests, primarily persons who do not have residence elsewhere, and has any rental units subject to any exemptions from the delegated authority that requires payment of transient lodging tax in accordance with NRS Chapter 268. The burden of establishing that the housing or facility is non-transient as defined herein shall be on the rental property owner or licensee. Where the rental property owner or licensee can not provide proof of the collection and payment of lodging tax as required for transient lodging, the business shall be deemed non-transient lodging.