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,
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.
(Added to NRS by 1983, 476; A 1987, 901, 1714; 1989, 168, 909; 1991, 467; 1997, 2460; 2011, 1156)
Structure Nevada Revised Statutes
NRS 268.001 - Legislative findings and declarations.
NRS 268.002 - "City government" defined.
NRS 268.0025 - "Incorporated city" and "city" defined.
NRS 268.003 - "Matter of local concern" defined.
NRS 268.0035 - Powers of governing body; exercise of powers; prohibitions.
NRS 268.005 - Corporate powers vested in governing body.
NRS 268.010 - Methods of amending city charter.
NRS 268.012 - Procedure for adoption by reference of specialized or uniform code.
NRS 268.014 - Codification of ordinances; publication of code.
NRS 268.016 - Authority of municipal court to conduct jury trial. [Effective January 1, 2022.]
NRS 268.017 - Pleading and proof of charter and ordinances in judicial proceedings.
NRS 268.018 - Power to establish misdemeanors by ordinance.
NRS 268.019 - Power to impose civil liability instead of criminal sanction.
NRS 268.0193 - Duty to adopt certain terms related to group homes by ordinance.
NRS 268.0199 - Prohibition on sounding of certain sirens, bells or alarms.
NRS 268.020 - Demands and claims to be presented within 6 months; certification.
NRS 268.040 - Suit to collect delinquent taxes: Costs not charged against city.
NRS 268.043 - Collection on tax roll of delinquent charges for utility services.
NRS 268.045 - Capital improvement fund: Accumulation; purpose; repayment from general fund.
NRS 268.053 - Lease of real property to certain nonprofit organizations.
NRS 268.055 - Conveyance of property to corporation for public benefit.
NRS 268.064 - Lease of building space or other real property that is less than 25,000 square feet.
NRS 268.065 - Voting machines: Rental, lease or other acquisition.
NRS 268.081 - Displacement or limitation of competition: Services.
NRS 268.083 - Displacement or limitation of competition: Methods.
NRS 268.084 - Municipal electric utility: Purchase of generating capacity; terms.
NRS 268.0882 - "Apartment complex" defined.
NRS 268.0883 - "Certificate" defined.
NRS 268.0884 - "Property" defined.
NRS 268.0885 - "Property management" defined.
NRS 268.0886 - "Unit" defined.
NRS 268.090 - Power to license and regulate sale of intoxicating liquor.
NRS 268.091 - Farmers’ markets: Definitions.
NRS 268.092 - Farmers’ markets: Licensing and regulation.
NRS 268.093 - Farmers’ markets: Responsibilities of licensee; unlawful acts.
NRS 268.0964 - Tax on revenues from rental of transient lodging: Prohibited uses of proceeds.
NRS 268.097 - Taxicab motor carriers: License taxes; regulation; supervision.
NRS 268.0972 - Paging services: Regulation required in certain cities.
NRS 268.0974 - Secondhand dealers: Licensing; fines for certain violations.
NRS 268.0977 - Cannabis establishments: License taxes; fees; exceptions.
NRS 268.0979 - Prohibition against imposing tax, fee or requirements on use of blockchain.
NRS 268.09791 - Applicability. [Effective July 1, 2022.]
NRS 268.097915 - Definitions. [Effective July 1, 2022.]
NRS 268.09792 - "Accommodations facilitator" defined. [Effective July 1, 2022.]
NRS 268.097925 - "Authorization" defined. [Effective July 1, 2022.]
NRS 268.09793 - "Hosting platform" defined. [Effective July 1, 2022.]
NRS 268.097935 - "Residential unit" defined. [Effective July 1, 2022.]
NRS 268.09794 - "Transient lodging" defined. [Effective July 1, 2022.]
NRS 268.099 - City’s powers subordinate to powers of regional planning agency.
NRS 268.110 - Creation by ordinance.
NRS 268.120 - Members: Appointment; terms of office; vacancies.
NRS 268.140 - Officers; secretary to keep record of proceedings.
NRS 268.170 - Authorized expenses.
NRS 268.220 - Receipt of gifts.
NRS 268.310 - Mayor or other officer may order police to keep peace.
NRS 268.325 - Methods to fill vacancy on governing body of city.
NRS 268.380 - Nevada Ethics in Government Law inapplicable to certain transactions.
NRS 268.384 - City officer not to be interested in certain contracts and purchases; penalties.
NRS 268.386 - Avoidance of unlawful contract.
NRS 268.390 - City treasurer may refuse to redeem warrants.
NRS 268.400 - Officers may sell indebtedness for personal services rendered.
NRS 268.402 - Use of criminal history in evaluating employment applications; exceptions.
NRS 268.405 - Public hearing for dismissed employee in certain cities.
NRS 268.406 - Pension or insurance for police officers and firefighters who are disabled.
NRS 268.4065 - Temporary limited appointments of certified persons with disabilities.
NRS 268.4069 - Use of testing as factor in promotion of employee: Requirements; appeals; exclusion.
NRS 268.4073 - "Estray" defined.
NRS 268.4075 - "Graffiti" defined.
NRS 268.4077 - "Livestock" defined.
NRS 268.4079 - "Residential property" defined.
NRS 268.4081 - Abatement of graffiti on residential property.
NRS 268.4083 - Abatement of graffiti on nonresidential property.
NRS 268.4095 - Action to recover expenses incurred in extinguishing wildfire.
NRS 268.410 - Regulation and control of smoke and pollution of air.
NRS 268.4101 - Regulation and control of electric personal assistive mobility devices.
NRS 268.41015 - Regulation and control of mobile carrying devices.
NRS 268.411 - Waste of water may be prohibited.
NRS 268.412 - Prevention of excessive noise.
NRS 268.413 - City’s building codes and regulations.
NRS 268.415 - Promotion of civil and equal rights.
NRS 268.420 - Health districts.
NRS 268.427 - Ordinance for control of rabies.
NRS 268.429 - Ordinance required.
NRS 268.4291 - "Assembly" defined.
NRS 268.4292 - License required.
NRS 268.4293 - Application for license: Time; contents.
NRS 268.4295 - Conditions which may be imposed.
NRS 268.4296 - Denial of license: Grounds; notice.
NRS 268.4297 - Revocation and reinstatement of license; notice.
NRS 268.430 - Special assessments as liens.
NRS 268.433 - Property owned by State or political subdivision subject to assessment.
NRS 268.440 - Budget; contracts for promotion of county; limitations.
NRS 268.442 - Transportation districts: Creation; powers of governing body; budget; employees.
NRS 268.444 - Transportation districts: Boundaries.
NRS 268.446 - Use of money received from optional tax on revenues from rental of transient lodging.
NRS 268.448 - Pledge of money for payment of obligations issued for certain projects.
NRS 268.450 - Acceptance of loans or grants under federal law.
NRS 268.470 - Retention of reasonable costs of collection.
NRS 268.490 - Records; confidentiality.
NRS 268.500 - City to effect prompt collection of delinquent taxes.
NRS 268.510 - Examination of books, papers and records by city and its agents.
NRS 268.515 - "Affordable housing" defined.
NRS 268.516 - "Bonds" and "revenue bonds" defined.
NRS 268.5165 - "Corporation for public benefit" defined.
NRS 268.517 - "Finance" and "financing" defined.
NRS 268.5171 - "Financing agreement" defined.
NRS 268.518 - "Governing body" defined.
NRS 268.519 - "Health and care facility" defined.
NRS 268.520 - "Mortgage" defined.
NRS 268.521 - "Obligor" defined.
NRS 268.5215 - "Pollution" defined.
NRS 268.522 - "Project" defined.
NRS 268.5225 - "Revenues" defined.
NRS 268.5227 - "Supplemental facility for a health and care facility" defined.
NRS 268.523 - "Warehousing" defined.
NRS 268.524 - Legislative intent.
NRS 268.525 - Exercise of powers by city; liberal construction.
NRS 268.527 - Restrictions on powers of city.
NRS 268.528 - Notice and public hearing by governing body.
NRS 268.532 - Bonds to be special obligations.
NRS 268.534 - Bonds: Form; terms; variable rate of interest; sale.
NRS 268.538 - Terms of resolution and instruments.
NRS 268.540 - Investments and bank deposits.
NRS 268.542 - Construction of project.
NRS 268.544 - Limitation on city’s obligation.
NRS 268.546 - Rights upon default.
NRS 268.548 - Determination of costs of financing.
NRS 268.550 - Lease, sale or financing of project.
NRS 268.552 - Option to purchase.
NRS 268.556 - Application of proceeds; components of cost of project.
NRS 268.558 - Payment by city prohibited; use of land owned by city limited.
NRS 268.560 - Operation by city prohibited.
NRS 268.562 - City’s property exempt from taxation; taxation of lessees, purchasers and obligors.
NRS 268.564 - Eminent domain not available.
NRS 268.566 - Limitation of actions.
NRS 268.568 - Sufficiency of NRS 268.512 to 268.568, inclusive.
NRS 268.572 - Legislative declaration.
NRS 268.576 - Procedure for extension of corporate limits.
NRS 268.580 - General standards of territory to be annexed.
NRS 268.582 - Commencement of action by governing body on receipt of petition.
NRS 268.584 - Resolution of intent to consider annexation: Contents.
NRS 268.588 - Approval of report; preparation of summary for public distribution.
NRS 268.590 - Explanation of report at public hearing; protests to annexation.
NRS 268.592 - Disapproval of annexation; adoption of ordinance extending corporate limits.
NRS 268.595 - Inclusion of county road, state highway or railroad in annexed territory.
NRS 268.596 - Contents of ordinance.
NRS 268.597 - Alternative procedures for annexing territory.
NRS 268.5973 - Notice of annexation to public utilities and rural electric cooperatives.
NRS 268.602 - Mandamus to compel city to extend services after annexation; costs; attorney’s fees.
NRS 268.604 - Order staying effectiveness of ordinance: Application; limitations.
NRS 268.606 - Expenditures authorized by cities.
NRS 268.616 - "Commission" defined.
NRS 268.618 - "Contiguous" defined.
NRS 268.620 - "Executive officer" defined.
NRS 268.622 - "Majority of the property owners" defined.
NRS 268.623 - "Sphere of influence" defined.
NRS 268.624 - "Value" defined.
NRS 268.6255 - Requirements for land proposed for annexation by certified program of annexation.
NRS 268.628 - Annexation commission: Members; terms; vacancies; chair; expenses.
NRS 268.630 - Annexation commission: Powers and duties.
NRS 268.632 - Services of planning commission and county officers.
NRS 268.636 - Procedures for initiating annexation or detachment of property.
NRS 268.638 - Notice of intention to annex: Contents; filing with commission.
NRS 268.640 - Review of proposed annexation by planning commission; findings.
NRS 268.642 - Public hearing: Date; notice.
NRS 268.644 - Scope of public hearing; regulations.
NRS 268.646 - Factors to be considered in review of proposed annexation.
NRS 268.648 - Commission’s determination following hearing; adjournments.
NRS 268.656 - Protests to proposed annexation by owners of real property.
NRS 268.658 - Hearing; consideration of protests; annexation effected.
NRS 268.663 - Inclusion of county road, state highway or railroad in annexed territory.
NRS 268.664 - Proceedings for detachment of territory from city.
NRS 268.666 - Boundaries of city not to be changed within 90 days before election; exception.
NRS 268.671 - Notice of annexation to public utilities and rural electric cooperatives.
NRS 268.676 - "Building project" defined.
NRS 268.678 - "Cemetery project" defined.
NRS 268.680 - "Communications project" defined.
NRS 268.682 - "Drainage project" and "flood control project" defined.
NRS 268.684 - "Electric project" defined.
NRS 268.686 - "Equipment" and "equip" defined.
NRS 268.688 - "Fire protection project" defined.
NRS 268.690 - "Flood control project" defined.
NRS 268.691 - "Flood management project" defined.
NRS 268.694 - "Municipal" defined.
NRS 268.696 - "Municipality" defined.
NRS 268.697 - "Natural gas project" defined.
NRS 268.698 - "Off-street parking project" defined.
NRS 268.700 - "Overpass project" defined.
NRS 268.702 - "Park project" defined.
NRS 268.704 - "Project" defined.
NRS 268.705 - "Propane gas project" defined.
NRS 268.706 - "Property" defined.
NRS 268.708 - "Real property" defined.
NRS 268.710 - "Recreational project" defined.
NRS 268.712 - "Refuse project" defined.
NRS 268.714 - "Sewerage project" defined.
NRS 268.716 - "Sidewalk project" defined.
NRS 268.718 - "State" defined.
NRS 268.720 - "Street" defined.
NRS 268.722 - "Street project" defined.
NRS 268.724 - "Transportation project" defined.
NRS 268.726 - "Underpass project" defined.
NRS 268.728 - "Water project" defined.
NRS 268.730 - General powers of governing body.
NRS 268.732 - General and special obligations; pledge of certain revenues.
NRS 268.734 - Additional powers of governing body.
NRS 268.736 - Issuance of securities subject to city’s debt limit.
NRS 268.740 - Construction and effect of City Bond Law.
NRS 268.747 - Statement of purpose.
NRS 268.751 - Grant of powers in addition to other powers.
NRS 268.753 - Planning and preparation to undertake program of community development.
NRS 268.755 - Acquisition of real property.
NRS 268.759 - Powers to carry out program: Financing; relocation; other payments.
NRS 268.761 - Powers to carry out program: Public services.
NRS 268.767 - Creation in certain counties; boundaries.
NRS 268.769 - Features of system.
NRS 268.771 - Use of 911 as primary telephone number; secondary number.
NRS 268.773 - Tax levy: Approval of voters; exemption from limitations.
NRS 268.775 - Determination of rate of tax levy by council; election.
NRS 268.777 - Collection of taxes; tax as lien.
NRS 268.781 - Creation in certain counties; petition; boundaries.
NRS 268.782 - Sufficiency of petition; public hearing; determination by city council.
NRS 268.783 - Ordinance: General standards; boundaries of district defined.
NRS 268.784 - Second public hearing: Notice; action by city council.
NRS 268.791 - Creation in certain counties; petition; boundaries.
NRS 268.792 - Sufficiency of petition; public hearing; determination by city council.
NRS 268.793 - Ordinance: General standards; boundaries of district defined.
NRS 268.794 - Second public hearing: Notice; action by city council.
NRS 268.801 - "District" defined.
NRS 268.803 - Establishment of boundaries of district.
NRS 268.807 - Tax on revenues from rental of transient lodging within district: Change in rate.
NRS 268.810 - Legislative declaration.
NRS 268.813 - Provisions which may be included in ordinance creating pedestrian mall.
NRS 268.814 - Duties of governing body after adoption of ordinance creating pedestrian mall.
NRS 268.816 - Acquisition of property for pedestrian mall by eminent domain.
NRS 268.817 - Authorized uses of pedestrian mall; control and regulation of mall by governing body.
NRS 268.818 - Powers of operating entity.
NRS 268.910 - Organization for economic development: Confidentiality of records and documents.