NRS 244.3352
Mandatory tax on revenues from rental of transient lodging: Imposition and collection

  • schedule for payment
  • penalty and interest for late payment.

1.

The board of county commissioners:

(a)

In a county whose population is 700,000 or more, shall impose a tax at a rate of 2 percent; and

(b)

In a county whose population is less than 700,000, shall impose a tax at the rate of 1 percent,
Ê of the gross receipts from the rental of transient lodging in that county upon all persons in the business of providing lodging. This tax must be imposed by the board of county commissioners in each county, regardless of the existence or nonexistence of any other license fee or tax imposed on the revenues from the rental of transient lodging. The ordinance imposing the tax must include a schedule for the payment of the tax and the provisions of subsection 4.

2.

The tax imposed pursuant to subsection 1 must be collected and administered pursuant to NRS 244.335.

3.

The tax imposed pursuant to subsection 1 may be collected from the paying guests and may be shown as an addition to the charge for the rental of transient lodging. The person providing the transient lodging is liable to the county for the tax whether or not it is actually collected from the paying guest.

4.

If the tax imposed pursuant to subsection 1 is not paid within the time set forth in the schedule for payment, the county shall charge and collect in addition to the tax:

(a)

A penalty of not more than 10 percent of the amount due, exclusive of interest, or an administrative fee established by the board of county commissioners, whichever is greater; and

(b)

Interest on the amount due at the rate of not more than 1.5 percent per month or fraction thereof from the date on which the tax became due until the date of payment.

5.

As used in this section, “gross receipts from the rental of transient lodging” does not include the tax imposed and collected from paying guests pursuant to this section or NRS 268.096.

Source: Section 244.3352 — Mandatory tax on revenues from rental of transient lodging: Imposition and collection; schedule for payment; penalty and interest for late payment., https://www.­leg.­state.­nv.­us/NRS/NRS-244.­html#NRS244Sec3352.

244.335
Powers of commissioners and county license boards 244.336
Farmers’ markets: Definitions. 244.337
Farmers’ markets: Licensing and regulation. 244.338
Farmers’ markets: Responsibilities of licensee 244.340
Tent shows, circuses, theme parks and permanent exhibitions: Licensing by ordinance 244.345
Dancing halls, escort services, entertainment by referral services and gambling games or devices 244.348
Pawnbrokers: Additional license required to use motor vehicle as collateral for loan 244.349
Grant of license required upon relocation of business under certain circumstances. 244.350
Sale of intoxicating liquors: Licensing and regulation by county liquor board 244.351
Sale of intoxicating liquors: Sale by minors allowed in certain circumstances. 244.352
License board and liquor board may be merged. 244.3351
Optional tax on revenues from rental of transient lodging: Imposition and administration. 244.3352
Mandatory tax on revenues from rental of transient lodging: Imposition and collection 244.3354
Mandatory tax on revenues from rental of transient lodging: Distribution of proceeds. 244.3356
Mandatory tax on revenues from rental of transient lodging: Prohibited uses of proceeds. 244.3357
Taxes on revenues from rental of transient lodging: Annual report to Department of Taxation. 244.3358
Taxes on revenues from rental of transient lodging: Assignment of certain proceeds by certain counties to general improvement district furnishing recreational facilities 244.3359
Taxes on rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax 244.3475
Paging services in county whose population is 700,000 or more: Ordinance required regarding maintenance of certain records. 244.3485
Secondhand dealers: Licensing 244.3501
Sale of intoxicating liquors: Enactment, style and recording of liquor board’s ordinances. 244.3525
Administration of oaths 244.3535
Restrictions on regulation of blockchains. 244.33501
Multijurisdictional business license for certain contractors: Interlocal agreement 244.33503
Continuation of license tax in county whose population is 100,000 or more 244.33504
Preapplication petition for person with criminal history applying for license 244.33505
Business required to submit affidavit or attestation concerning industrial insurance upon application for license or post office box 244.33506
Application for or renewal of license, permit or certificate: Statement regarding obligation of child support required 244.33507
Application for issuance of license, permit or certificate: Social security number required. 244.33508
Mandatory suspension of license, certificate or permit for failure to pay child support or comply with certain subpoenas or warrants 244.33509
Imposition of civil penalty in lieu of criminal penalty for violation of certain ordinances concerning licensing or regulation of businesses. 244.33512
Optional tax on revenues from rental of transient lodging: Distribution and use of proceeds of tax imposed throughout county. 244.33514
Optional tax on revenues from rental of transient lodging: Use of proceeds of tax imposed within boundaries of transportation district. 244.33516
Optional tax on revenues from rental of transient lodging: Periodic reports to Legislature. 244.33561
Additional mandatory tax on revenues from rental of transient lodging in certain counties: Imposition and collection 244.33565
Taxes on revenues from rental of transient lodging: Adoption of ordinance defining “transient lodging.” 244.35253
Powers of commissioners to license, tax and regulate cannabis and cannabis products, production, registries and establishments.
Last Updated

Jun. 24, 2021

§ 244.3352’s source at nv​.us