NV Rev Stat § 244.35253 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.35253 - Powers of commissioners to license, tax and regulate marijuana and marijuana products, production, registries and establishments. [Effective January 2, 2020, through June 30, 2020.]

  1. Except as otherwise provided in this section, a board of county commissioners shall not fix, impose or collect a license tax for revenue or for regulation, or for both revenue and regulation, on a marijuana establishment or medical marijuana establishment located in the county.  2. Except as otherwise provided in subsection 3, a board of county commissioners may fix, impose and collect a license tax for revenue or for regulation, or for both revenue and regulation, on a marijuana establishment or medical marijuana establishment located in the county outside of the limits of incorporated cities and towns as a:  (a) Flat fee;  (b) Percentage of the gross revenue of the marijuana establishment or medical marijuana establishment; or   (c) Combination of a flat fee and a percentage of gross revenue of the marijuana establishment or medical marijuana establishment.  3. The total amount of a license tax imposed on a marijuana establishment or medical marijuana establishment pursuant to subsection 2, regardless of whether the license tax is imposed in the form described in paragraph (a), (b) or (c) of subsection 2, must not exceed 3 percent of the gross revenue of the marijuana establishment or medical marijuana establishment, as applicable.  4. In addition to any amount of money collected as a license tax pursuant to subsection 2, a board of county commissioners may fix, impose and collect:  (a) Any fees required pursuant to chapter 278 of NRS;  (b) A one-time flat fee for an application for the issuance of a business license for a marijuana establishment or medical marijuana establishment located in the county outside of the limits of incorporated cities and towns in an amount that does not exceed any similar fee imposed on a business pursuant to this chapter and chapter 369 of NRS; and  (c) A licensing tax for a business activity engaged in by a marijuana establishment or medical marijuana establishment located in the county outside of the limits of incorporated cities and towns for which registration pursuant to chapter 453A of NRS or licensing pursuant to chapter 453D of NRS is not required only if:  (1) The board of county commissioners is granted the authority to require such a license by some other provision of law; and  (2) The amount of the licensing tax does not exceed the amount imposed by the board of county commissioners on other similar businesses.  5. A board of county commissioners shall not enact or enforce any ordinance which is more restrictive than or conflicts with a law or regulation of this State relating to:  (a) The packaging, labeling, testing, dosage or potency of marijuana, edible marijuana products, marijuana products or marijuana-infused products;  (b) The kinds of marijuana, edible marijuana products, marijuana products and marijuana-infused products authorized to be sold pursuant to chapters 453A and 453D of NRS and any regulations adopted pursuant to chapter 453A of NRS;  (c) The use of pesticides in the cultivation of marijuana;  (d) The tracking of marijuana from seed to sale;  (e) The transportation of marijuana, edible marijuana products, marijuana products or marijuana-infused products other than the direct transportation of marijuana, edible marijuana products, marijuana products or marijuana-infused products to a consumer and a requirement to notify the county of any transportation of marijuana, edible marijuana products, marijuana products or marijuana-infused products;  (f) The issuance or verification of a registry identification card, letter of approval or written documentation;  (g) The training or certification of medical marijuana establishment agents or employees of a marijuana establishment;  (h) The creation or maintenance of a registry or other system to obtain and track information relating to customers of marijuana establishments or holders of a registry identification card or letter of approval; or  (i) The content of any advertisement used by a marijuana establishment or medical marijuana establishment unless the ordinance sets forth specific prohibited content for such an advertisement.  6. A person who obtains a business license described in this section is subject to all other licensing and permitting requirements of the State and any other counties and cities in which the person does business.  7. As used in this section:  (a) "Edible marijuana products" has the meaning ascribed to it in NRS 453A.101.  (b) "Letter of approval" has the meaning ascribed to it in NRS 453A.109.  (c) "Marijuana establishment" has the meaning ascribed to it in NRS 453D.030.  (d) "Marijuana products" has the meaning ascribed to it in NRS 453D.030.  (e) "Marijuana-infused products" has the meaning ascribed to it in NRS 453A.112.  (f) "Medical marijuana establishment" has the meaning ascribed to it in NRS 453A.116.  (g) "Medical marijuana establishment agent" has the meaning ascribed to it in NRS 453A.117.  (h) "Registry identification card" has the meaning ascribed to it in NRS 453A.140.  (i) "Written documentation" has the meaning ascribed to it in NRS 453A.170.  (Added to NRS by 2017, 3669, 3712, 3733; A 2019, 2346, effective January 2, 2020)