NRS 268.0962
Tax on revenues from rental of transient lodging: Distribution of proceeds, penalty and interest.

The proceeds of the tax imposed pursuant to NRS 268.096 and any applicable penalty or interest must be distributed as follows:

1.

In a county whose population is 700,000 or more:

(a)

Three-eighths of the first 1 percent of the proceeds must be paid to the Department of Taxation for deposit with the State Treasurer for credit to the Fund for the Promotion of Tourism.

(b)

The remaining proceeds must be transmitted to the county treasurer for deposit in the county school district’s fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.

2.

In a county whose population is less than 700,000:

(a)

Three-eighths must be paid to the Department of Taxation for deposit with the State Treasurer for credit to the Fund for the Promotion of Tourism.

(b)

Five-eighths must be deposited with the county fair and recreation board created pursuant to NRS 244A.599 or, if no such board is created, with the city council or other governing body of the incorporated city, to be used to advertise the resources of that county or incorporated city related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events related thereto.

Source: Section 268.0962 — Tax on revenues from rental of transient lodging: Distribution of proceeds, penalty and interest., https://www.­leg.­state.­nv.­us/NRS/NRS-268.­html#NRS268Sec0962.

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

§ 268.0962’s source at nv​.us