Title 21

NRS 268.095 Powers of governing body; application for certain licenses; imposition of license tax; uses of proceeds of tax; license tax as lien; enforcement of lien; confidentiality of information concerning tax or taxpayer. 1. Except as otherwise provided in subsections 4 and 9 …

NRS 268.09505 Multijurisdictional business license for specified categories of businesses: Ordinance establishing system for issuance; interlocal agreement; required considerations. 1. Each governing body of an incorporated city in a county whose population is 700,000 or more sha…

NRS 268.0951 Multijurisdictional business license for certain contractors: Interlocal agreement; ordinance establishing system for issuance; eligibility. 1. The governing body of each incorporated city whose population is 150,000 or more and which is located in a county whose pop…

NRS 268.0953 Levy, collection and transmission of certain license taxes to county fair and recreation board for payment of bonds or other obligations. 1. Any license tax: (a) Which is levied by a city located in a county whose population is 100,000 or more against any lawful trad…

NRS 268.0955 Business required to submit affidavit or attestation concerning industrial insurance upon application for license or post office box; provision by city of monthly report to Division of Industrial Relations; governing body of incorporated city to provide business with…

NRS 268.0957 Accommodations Facilitators: Power to require quarterly reports and issue subpoenas. 1. The city council or other governing body of an incorporated city: (a) Whose population is 25,000 or more in a county whose population is 700,000 or more shall adopt an ordinance r…

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 …

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…

NRS 268.0964 Tax on revenues from rental of transient lodging: Prohibited uses of proceeds. The proceeds of the tax imposed pursuant to NRS 268.096 may not be used: 1. As additional security for the payment of, or to redeem, any general obligation bonds issued pursuant to NRS 244…

NRS 268.0966 Tax on revenues from rental of transient lodging: Annual report to Department of Taxation. On or before August 15 of each year, the governing body of each city shall submit a report to the Department of Taxation which states: 1. The rate of all taxes imposed on the r…

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…

NRS 268.097 Taxicab motor carriers: License taxes; regulation; supervision. 1. Except as otherwise provided in subsections 2 and 3, notwithstanding the provisions of any local, special or general law, after July 1, 1963, the governing body of any incorporated city in this State, …

NRS 268.0972 Paging services: Regulation required in certain cities. 1. The governing body of each city in a county whose population is 700,000 or more shall enact an ordinance requiring a person other than a public utility who: (a) Purchases paging services from a public utility…

NRS 268.0973 Pawnbrokers: Licensing; additional license required to accept motor vehicles as collateral; fee. 1. If the governing body of an incorporated city requires a license to engage in business as a pawnbroker, it shall also require an additional license if the pawnbroker a…

NRS 268.0974 Secondhand dealers: Licensing; fines for certain violations. 1. The governing body of an incorporated city in this State, whether organized pursuant to general law or special charter shall, by ordinance, require each person who wishes to engage in the business of a s…

NRS 268.0975 Tent shows, circuses, theme parks and permanent exhibitions: Licensing and regulation; fees. 1. The governing body of each city in this State shall provide by ordinance for the licensing of tent shows, circuses, theme parks and permanent exhibitions in their respecti…

NRS 268.0977 Cannabis establishments: License taxes; fees; exceptions. 1. Except as otherwise provided in this section, the governing body of an incorporated city, whether organized under general law or special charter, shall not fix, impose or collect for revenues or for regulat…

NRS 268.0978 Prohibition against denying application for occupational or professional license, permit or certificate based on immigration or citizenship status of applicant; prohibition against disclosing personal identification number of applicant. 1. The city council or other g…

NRS 268.0979 Prohibition against imposing tax, fee or requirements on use of blockchain. 1. The city council or other governing body of an incorporated city, whether organized under general law or special charter, shall not: (a) Impose any tax or fee on the use of a blockchain by…

NRS 268.09791 Applicability. 1. The provisions of NRS 268.09791 to 268.09799, inclusive, apply to a city whose population is 25,000 or more in a county whose population is 700,000 or more. 2. The provisions of NRS 268.09791 to 268.09799, inclusive, do not apply to a residential u…

NRS 268.097915 Definitions. As used in NRS 268.09791 to 268.09799, inclusive, unless the context otherwise requires, the words and terms defined in NRS 268.09792 to 268.09794, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2021, 2399)

NRS 268.09792 “Accommodations facilitator” defined. “Accommodations facilitator” means a person, other than the owner, lessee or other lawful occupant of a residential unit, or a manager of a residential unit, who, for a fee or other charge, brokers, coordinates, makes available …

NRS 268.097925 “Authorization” defined. “Authorization” means a permit, license, registration or any other type of approval or authorization issued by a city council or other governing body of an incorporated city or its designee to a person who, independently or using an accommo…

NRS 268.09793 “Hosting platform” defined. “Hosting platform” means a person who, for a fee or other charge, provides on an Internet website an online platform that facilitates the rental of a residential unit or a room within a residential unit by an owner or lessee of the reside…

NRS 268.097935 “Residential unit” defined. “Residential unit” means a single-family residence or an individual residential unit within a larger building, including, without limitation, a condominium, townhouse, duplex or other multifamily dwelling. The term does not include a tim…

NRS 268.09794 “Transient lodging” defined. “Transient lodging” has the meaning ascribed to it in the ordinance adopted pursuant to NRS 268.0195 by the city council or other governing body of an incorporated city to define the term “transient lodging” for the purpose of all taxes …

NRS 268.09795 Ordinance regulating rental of residential unit as transient lodging and accommodations facilitators: Requirements; penalties; restrictions on regulations; preexisting authorizations. 1. A city council or other governing body of an incorporated city shall adopt and …

NRS 268.09796 Requirement to hold and display authorization and state business license; accommodations facilitator required to report and verify information under certain circumstances. 1. Except as otherwise provided in subsection 5 of NRS 268.09795, every person who makes avail…

NRS 268.09797 Application for authorization; powers and duties of governing body related to processing applications; requirements for person granted authorization. 1. Except as otherwise provided in subsection 5 of NRS 268.09795, a person who wishes to offer for rent a residentia…

NRS 268.09798 Powers of governing body to impose penalties for violations of ordinance. 1. Except as otherwise provided in subsection 2, in accordance with the ordinance adopted pursuant to NRS 268.09795, the city council or other governing body of an incorporated city or its des…

NRS 268.097985 Authority to impose additional requirements and penalties related to residential units; exception. 1. Except as otherwise provided in subsection 2 and subsection 4 of NRS 268.09795, a city council or other governing body of an incorporated city may impose additiona…

NRS 268.09799 Tax on revenues from rental of residential unit as transient lodging: Imposition and collection; accommodations facilitator deemed provider of transient lodging for certain purposes. 1. Notwithstanding any other provision of law, if the city council or other governi…

NRS 268.097991 Applicability. The provisions of NRS 268.097991 to 268.097998, inclusive, apply only to a city in a county whose population is 100,000 or more. (Added to NRS by 2023, 1438)

NRS 268.097992 “Sidewalk vendor” defined. As used in NRS 268.097991 to 268.097998, inclusive, unless the context otherwise requires, “sidewalk vendor” means a person who sells food upon a public sidewalk or other pedestrian path from a conveyance, including, without limitation, a…

NRS 268.097993 Adoption of ordinance regulating sidewalk vendors: Exceptions; prohibitions. 1. A city council or other governing body of an incorporated city may adopt an ordinance regulating sidewalk vendors in accordance with the requirements of NRS 268.097991 to 268.097998, in…

NRS 268.097994 Unlawful acts; penalties; exceptions. 1. Except as otherwise provided in subsection 4, a person shall not sell food, beverages or merchandise upon a public sidewalk or pedestrian path from a conveyance, including, without limitation, a pushcart, stand, display, ped…

NRS 268.097995 Ordinance regulating sidewalk vendors: Requirements. An ordinance adopted by a city council or other governing body of an incorporated city regulating sidewalk vendors pursuant to NRS 268.097993 may require that a sidewalk vendor: 1. Hold: (a) A permit or license f…

NRS 268.097996 Ordinance regulating sidewalk vendors: Authorized provisions. 1. In addition to the provisions of NRS 268.097995, an ordinance adopted by a city council or other governing body of an incorporated city that regulates sidewalk vendors may: (a) Adopt requirements regu…

NRS 268.097997 Power of governing body of city to impose penalties for violations of ordinance. 1. In accordance with an ordinance adopted pursuant to NRS 268.097991 to 268.097998, inclusive, a city council or other governing body of an incorporated city, or a designee of the cit…

NRS 268.097998 Limitations on effect of provisions. The provisions of NRS 268.097991 to 268.097998, inclusive, shall not be construed to: 1. Exempt a person from complying with any state or local law or regulation; 2. Provide a defense to any criminal charge unrelated to the act …

NRS 268.098 City’s powers subordinate to powers of Nevada Tahoe Regional Planning Agency. [Effective upon the proclamation by the Governor of this State of the withdrawal by the State of California from the Tahoe Regional Planning Compact or of a finding by the Governor of this S…

NRS 268.099 City’s powers subordinate to powers of regional planning agency. In any region of this State for which there has been established by interstate compact a regional planning agency, the powers conferred by this chapter which relate to planning, subdivision regulation an…

NRS 268.105 City’s powers subordinate in region for which Spring Mountains National Recreation Area Act and Red Rock Canyon Conservation Area and Adjacent Lands Act establish limits upon development. In the region of this State for which the Spring Mountains National Recreation A…

NRS 268.110 Creation by ordinance. The city council or governing body under any other name of any incorporated city may, by ordinance, create a city planning commission for such city. [Part 1:131:1921; NCL § 1267]

NRS 268.120 Members: Appointment; terms of office; vacancies. 1. The city planning commission shall consist of the mayor, the city attorney, the city engineer, ex officio, and 7 other members to be appointed by the mayor, not more than 2 of whom shall be nonresidents of the city.…

NRS 268.140 Officers; secretary to keep record of proceedings. 1. The members of the city planning commission shall annually elect a president and vice president from the appointed members and may elect a secretary, who need not be a member of the commission. 2. The secretary sha…