Title 32

NRS 364.050 Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected. 1. On or before the fifth day of each month, the sheriff shall: (a) Pay over to the county treasurer all moneys received by the sheriff for licenses and take from the count…

NRS 364.060 Disposition of license money. All money received from licenses under the provisions of chapter 244 of NRS must be paid into the county treasury. The sheriff shall make those payments on or before the 5th day of the month next succeeding the month in which the money wa…

NRS 364.080 Unlawful for sheriff or employee of county license department to issue other licenses. It is unlawful for the sheriff or any employee of a county license department to issue any other licenses for any purposes other than those provided for by law. [22:178:1915; 1919 R…

NRS 364.090 Unlawful issuance, possession or circulation of business license; penalty. A person who issues, has in his or her possession with the intent to issue or puts in circulation any licenses other than those properly issued under the provisions of law, is guilty of a categ…

NRS 364.100 Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception. 1. Except as otherwise provided in subsection 2, a collector who receives money for a license without delivering the license to the person pay…

NRS 364.125 Regulations for collection and enforcement of taxes. The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging.…

NRS 364.127 Requirements for payment of certain taxes. 1. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be ne…

NRS 364.130 Community theaters exempt from business licenses. 1. As used in this section unless the context otherwise requires: (a) “Community” means the inhabitants of a county, district, city or town. (b) “Community theater” means a place for amusement, entertainment, recreatio…

NRS 364.140 Licenses to be posted; penalty. 1. Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any fixed or certain locality therein shall post such license conspicuously in his or her establishment or place of bu…

NRS 364.150 Doing business without required license; penalty. Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in this state without first obtaining a license so to do, as required by law, s…

NRS 364.200 Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue. 1. An ordinance adopted by a city or county after July 1, 1997, whic…

NRS 364.210 Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit. An ordinance of a city or county which requires the payment by a private enterprise of a tax or fee measured by the income or revenue of the enterp…

NRS 364.220 Audits: Rights of and notices to proprietor of enterprise. If an audit is performed pursuant to subsection 2 of NRS 364.210: 1. The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit. 2. The proprietor must be infor…