NRS 268.096
Tax on revenues from rental of transient lodging: Imposition and collection

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

1.

The city council or other governing body of each incorporated city:

(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 city upon all persons in the business of providing lodging. This tax must be imposed by the city council or other governing body of each incorporated city, 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 268.095.

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 city 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 city 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 governing body, 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 or collected from paying guests pursuant to this section or NRS 244.3352.

Source: Section 268.096 — 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-268.­html#NRS268Sec096.

268.090
Power to license and regulate sale of intoxicating liquor. 268.091
Farmers’ markets: Definitions. 268.092
Farmers’ markets: Licensing and regulation. 268.093
Farmers’ markets: Responsibilities of licensee 268.095
Powers of governing body 268.096
Tax on revenues from rental of transient lodging: Imposition and collection 268.097
Taxicab motor carriers: License taxes 268.0951
Multijurisdictional business license for certain contractors: Interlocal agreement 268.0953
Levy, collection and transmission of certain license taxes to county fair and recreation board for payment of bonds or other obligations. 268.0955
Business required to submit affidavit or attestation concerning industrial insurance upon application for license or post office box 268.0957
Hosting platform for rental of transient lodging: Power to require quarterly reports and issue subpoenas. 268.0962
Tax on revenues from rental of transient lodging: Distribution of proceeds, penalty and interest. 268.0964
Tax on revenues from rental of transient lodging: Prohibited uses of proceeds. 268.0966
Tax on revenues from rental of transient lodging: Annual report to Department of Taxation. 268.0968
Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax 268.0972
Paging services: Regulation required in certain cities. 268.0973
Pawnbrokers: Licensing 268.0974
Secondhand dealers: Licensing 268.0975
Tent shows, circuses, theme parks and permanent exhibitions: Licensing and regulation 268.0977
Cannabis establishments: License taxes 268.0978
Prohibition against denying application for occupational or professional license, permit or certificate based on immigration or citizenship status of applicant 268.0979
Prohibition against imposing tax, fee or requirements on use of blockchain.
Last Updated

Jun. 24, 2021

§ 268.096’s source at nv​.us