NRS 268.0968
Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax

  • legislative declaration.

1.

Except as otherwise provided in NRS 268.096 and 268.801 to 268.808, inclusive, a city located in 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.

2.

Except as otherwise provided in NRS 268.7845, a city located in 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.

3.

The Legislature hereby declares that the limitation imposed by subsection 2 will not be repealed or amended except to allow the imposition of an increase in such a tax for:

(a)

The promotion of tourism;

(b)

The construction or operation of tourism facilities by a convention and visitors authority; or

(c)

The acquisition, establishment, construction or expansion of one or more railroad grade separation projects.

Source: Section 268.0968 — Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration., https://www.­leg.­state.­nv.­us/NRS/NRS-268.­html#NRS268Sec0968.

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

Feb. 5, 2021

§ 268.0968’s source at nv​.us