NRS 244.3359
Taxes on rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax

  • legislative declaration
  • exceptions.

1.

A county whose population is 700,000 or more shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.3351, 244.3352 and 244.33561.

2.

A county whose population is 100,000 or more but less than 700,000 shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.33561 and 244A.910.

3.

Except as otherwise provided in subsection 2 and NRS 387.191 and 387.193, the Legislature hereby declares that the limitation imposed by subsection 2 will not be repealed or amended except to allow the imposition of an increase in such a tax for the promotion of tourism or for the construction or operation of tourism facilities by a convention and visitors authority.

Source: Section 244.3359 — Taxes on rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration; exceptions., https://www.­leg.­state.­nv.­us/NRS/NRS-244.­html#NRS244Sec3359.

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

Feb. 5, 2021

§ 244.3359’s source at nv​.us