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 cannabis and cannabis products, production, registries and establishments. [Effective July 1, 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 cannabis 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 cannabis establishment located in the county outside of the limits of incorporated cities as a:  (a) Flat fee;  (b) Percentage of the gross revenue of the cannabis establishment; or   (c) Combination of a flat fee and a percentage of gross revenue of the cannabis establishment.  3. The total amount of a license tax imposed on a cannabis 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 cannabis 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 cannabis establishment located in the county outside of the limits of incorporated cities 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 cannabis establishment located in the county outside of the limits of incorporated cities for which licensing pursuant to chapter 678B 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 cannabis or cannabis products;  (b) The kinds of cannabis or cannabis products authorized to be sold pursuant to title 56 of NRS;  (c) The use of pesticides in the cultivation of cannabis;  (d) The tracking of cannabis from seed to sale;  (e) The transportation of cannabis or cannabis products other than the direct transportation of cannabis or cannabis products to a consumer and a requirement to notify the county of any transportation of cannabis or cannabis products;  (f) The issuance or verification of a registry identification card, letter of approval or written documentation;  (g) The training or certification of cannabis establishment agents or employees of a cannabis establishment;  (h) The creation or maintenance of a registry or other system to obtain and track information relating to customers of cannabis establishments or holders of a registry identification card or letter of approval; or  (i) The content of any advertisement used by a cannabis 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) "Cannabis establishment" has the meaning ascribed to it in NRS 678A.095.  (b) "Cannabis establishment agent" has the meaning ascribed to it in NRS 678A.100.  (c) "Cannabis products" has the meaning ascribed to it in NRS 678A.120.  (d) "Letter of approval" has the meaning ascribed to it in NRS 678C.070.  (e) "Registry identification card" has the meaning ascribed to it in NRS 678C.080.  (f) "Written documentation" has the meaning ascribed to it in NRS 678C.110.  (Added to NRS by 2017, 3669, 3712, 3733; A 2019, 2346, 3854, effective July 1, 2020)