Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
ESTIMATION OF POPULATION
360.380 - Accommodations included in inventory of housing units.
NAC 360.380 Accommodations included in inventory of housing units. (NRS 360.283)
1. Occupied and vacant housing units must be included in the inventory of housing units. A boat, tent, van, cave or other similar accommodation must be included only if it is occupied by a person as his or her usual place of residence.
2. An occupied room or suite of rooms in a hotel, motel or similar accommodation must be classified as a housing unit only when occupied by persons who consider it their usual place of residence or who do not have usual places of residence elsewhere.
3. Vacant rooms or suites of rooms in a hotel, motel or similar accommodation must be classified as housing units if at least 75 percent of the hotel, motel or similar accommodation is occupied by permanent residents.
(Added to NAC by Dep’t of Taxation, eff. 9-1-89)