reglab/housing_qa huggingface dataset:
NV Rev Stat § 244.3351 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3351 - Optional tax on revenues from rental of transient lodging: Imposition and administration.

  1. Except as otherwise provided in subsection 2 of NRS 244.3359, in addition to all other taxes imposed on the revenue from the rental of transient lodging, a board of county commissioners may by ordinance, but not as in a case of emergency, impose a tax at the rate of 1 percent of the gross receipts from the rental of transient lodging pursuant to either paragraph (a) or (b) as follows:  (a) After receiving the approval of a majority of the registered voters of the county voting on the question at a special, primary or general election, the board of county commissioners may impose the tax throughout the county, including its incorporated cities, upon all persons in the business of providing lodging. The question may be combined with a question submitted pursuant to NRS 278.710, 371.045 or 377A.020, or any combination thereof.  (b) After receiving the approval of a majority of the registered voters who reside within the boundaries of a transportation district created pursuant to NRS 244A.252, voting on the question at a special, primary or general district election, the board of county commissioners may impose the tax within the boundaries of the transportation district upon all persons in the business of providing lodging. The question may be combined with a question submitted pursuant to NRS 278.710.  2. A special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists. The determination made by the board of county commissioners is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final. As used in this subsection, "emergency" means any unexpected occurrence or combination of occurrences which requires immediate action by the board of county commissioners to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.  3. The ordinance imposing the tax must include all the matters required by NRS 244.3352 for the mandatory tax, must be administered in the same manner, and imposes the same liabilities, except:  (a) Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax; and  (b) The governmental entity collecting the tax shall transfer all collections to the county and may not retain any part of the tax as a collection or administrative fee.  (Added to NRS by 1991, 25; A 1993, 1035, 2779, 2822; 1999, 1670)
NV Rev Stat § 244.33514 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.33514 - Optional tax on revenues from rental of transient lodging: Use of proceeds of tax imposed within boundaries of transportation district.

In a transportation district in which a tax has been imposed pursuant to paragraph (b) of subsection 1 of NRS 244.3351, the proceeds of the tax and any applicable penalty or interest must be retained by the county and used to pay the cost of:  1. Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects and underpass projects, as defined in NRS 244A.037, 244A.053 and 244A.055, within the boundaries of the district or within such a distance outside those boundaries as is stated in the ordinance imposing the tax, if the governing body finds that such projects outside the boundaries of the district will facilitate transportation within the district;  2. Payment of principal and interest on notes, bonds or other obligations issued by the county to fund projects described in subsection 1; or  3. Any combination of those uses.  (Added to NRS by 1991, 26)
NV Rev Stat § 244.33516 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.33516 - Optional tax on revenues from rental of transient lodging: Periodic reports to Legislature.

A board of county commissioners which, after July 1, 2009, imposes a tax pursuant to NRS 244.3351, 278.710, 365.203, 371.043, 371.045, 373.030 or 377A.020 shall, by January 1, 2011, and every 10 years thereafter:  1. Prepare a comprehensive report which includes:  (a) A statement of the proposed uses during the following 10 years of the revenues to be collected from each tax imposed; and  (b) A projection of the principal amount of any general or special obligation bonds or other securities proposed to be issued during the following 10 years to fund projects described in paragraph (a) of subsection 2 of NRS 244.33512;  2. Hold a public hearing to consider and solicit comments on the report; and  3. Provide a copy of the report to the next regular session of the Legislature.  (Added to NRS by 1991, 26; A 2009, 2076)
NV Rev Stat § 244.3352 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3352 - Mandatory tax on revenues from rental of transient lodging: Imposition and collection; schedule for payment; penalty and interest for late payment.

  1. The board of county commissioners:  (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 county upon all persons in the business of providing lodging. This tax must be imposed by the board of county commissioners in each county, 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 244.335.  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 county 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 county 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 board of county commissioners, 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 and collected from paying guests pursuant to this section or NRS 268.096.  (Added to NRS by 1983, 476; A 1987, 900; 1989, 167, 907; 1997, 2458; 2011, 1104)
NV Rev Stat § 244.3354 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3354 - Mandatory tax on revenues from rental of transient lodging: Distribution of proceeds.

The proceeds of the tax imposed pursuant to NRS 244.3352 and any applicable penalty or interest must be distributed as follows:  1. In a county whose population is 700,000 or more:  (a) Three-eighths of the first 1 percent of the proceeds must be paid to the Department of Taxation for deposit with the State Treasurer for credit to the Fund for the Promotion of Tourism.  (b) The remaining proceeds must be transmitted to the county treasurer for deposit in the county school district’s fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.  2. In a county whose population is less than 700,000:  (a) Three-eighths must be paid to the Department of Taxation for deposit with the State Treasurer for credit to the Fund for the Promotion of Tourism.  (b) Five-eighths must be deposited with the county fair and recreation board created pursuant to NRS 244A.599 or, if no such board is created, with the board of county commissioners, to be used to advertise the resources of that county related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events related thereto.  (Added to NRS by 1983, 476; A 1987, 901; 1993, 2330; 1997, 2459; 2011, 1105)
NV Rev Stat § 244.3356 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3356 - Mandatory tax on revenues from rental of transient lodging: Prohibited uses of proceeds.

The proceeds of the tax imposed pursuant to NRS 244.3352 may not be used:  1. As additional security for the payment of, or to redeem, any general obligation bonds issued pursuant to NRS 244A.597 to 244A.655, inclusive.  2. To defray the costs of collecting or administering the tax incurred by the county fair and recreation board.  3. To operate and maintain recreational facilities under the jurisdiction of the county fair and recreation board.  4. To improve and expand recreational facilities authorized by NRS 244A.597 to 244A.655, inclusive.  5. To construct, purchase or acquire such recreational facilities.  (Added to NRS by 1983, 476)
NV Rev Stat § 244.33561 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.33561 - Additional mandatory tax on revenues from rental of transient lodging in certain counties: Imposition and collection; limitation; schedule for payment; penalty and interest for late payment.

  1. Except as otherwise provided in subsection 2, in any county whose population is 300,000 or more, the board of county commissioners shall impose a tax at the rate of 3 percent of the gross receipts from the rental of transient lodging in that county. Except as otherwise provided in subsection 2, the tax must be imposed throughout the county, including its incorporated cities, upon all persons in the business of providing lodging. The ordinance imposing the tax must include a schedule for the payment of the tax and the provisions of subsection 4.  2. If the sum of the rates of all other taxes existing on July 31, 2008, and imposed by the State of Nevada or any unit of local government on the gross receipts from the rental of transient lodging in any area of the county exceeds 10 percent, the tax imposed pursuant to this section in that area must be imposed at a rate equal to the difference between 13 percent and the sum of the rates of the existing taxes. If the sum of the rates of the existing taxes in any area of the county is equal to or greater than 13 percent, no additional tax may be imposed in that area pursuant to this section. For the purposes of this section, the sum of the rates of any existing taxes must be determined as of July 31, 2008, and any increase in the rate of an existing tax after that date does not reduce the rate of the tax imposed pursuant to this section.  3. The tax imposed pursuant to this section must be collected with and in the same manner as any other tax imposed by the county on the gross receipts from the rental of transient lodging. The tax 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 county for the tax whether or not it is actually collected from a paying guest.  4. If the tax imposed pursuant to this section is not paid within the time set forth in the schedule for payment, the county 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 board of county commissioners, 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.  (Added to NRS by 2009, 5)
NV Rev Stat § 244.33565 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.33565 - Taxes on revenues from rental of transient lodging: Adoption of ordinance defining "transient lodging."

  1. Each board of county commissioners shall adopt an ordinance that defines the term "transient lodging" for the purposes of all taxes imposed by the board on the rental of transient lodging. The ordinance must specify the types of lodging to which the taxes apply.  2. The definition adopted by the board may include rooms or spaces in any one or more of the following:  (a) Hotels;  (b) Motels;  (c) Apartments;  (d) Time-share projects, except when an owner of a unit in the time-share project who has a right to use or occupy the unit is occupying the unit pursuant to a time-share instrument as defined in NRS 119A.150;  (e) Apartment hotels;  (f) Vacation trailer parks;  (g) Campgrounds;  (h) Parks for recreational vehicles; and  (i) Any other establishment that rents rooms or spaces to temporary or transient guests.  3. The board may provide one or more different definitions pursuant to subsection 1 for different jurisdictions within the county in which the taxes are collected. Unless the governing body of the governmental entity that collects the taxes consents by majority vote to a change, each definition must be consistent with the past practices of the specific jurisdiction in which the taxes are collected.  (Added to NRS by 1997, 1266)
NV Rev Stat § 244.3357 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3357 - Taxes on revenues from rental of transient lodging: Annual report to Department of Taxation.

On or before August 15 of each year, the board of county commissioners in each county shall submit a report to the Department of Taxation which states:  1. The rate of all taxes imposed on the revenues from the rental of transient lodging pursuant to NRS 244.335 and 244.3352 and any special act in the preceding fiscal year;  2. The total amount of revenue collected from all taxes imposed on the revenues from the rental of transient lodging pursuant to NRS 244.335 and 244.3352 and any special act in the preceding fiscal year; and  3. The manner in which the revenue was used in the previous fiscal year.  (Added to NRS by 1989, 905)
NV Rev Stat § 244.3358 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3358 - Taxes on revenues from rental of transient lodging: Assignment of certain proceeds by certain counties to general improvement district furnishing recreational facilities; use of proceeds assigned; pledge of proceeds prohibits revocation of assignment.

  1. A county whose population is less than 100,000 may by ordinance assign to a district created pursuant to chapter 318 of NRS which has been granted the basic power of furnishing recreational facilities all or any portion of the proceeds of any tax on the revenues from the rental of transient lodging which is imposed by the county and collected within the boundaries of the district, except the tax imposed pursuant to NRS 244.3352 or a tax imposed pursuant to NRS 244.3351.  2. The district may use the proceeds assigned pursuant to subsection 1 for any purpose authorized pursuant to NRS 318.143.  3. The district may, with the consent of the board of county commissioners or as otherwise provided in NRS 268.460, irrevocably pledge the proceeds assigned pursuant to subsection 1 for:  (a) The repayment of any bonds or short-term or medium-term obligations issued pursuant to chapter 318 or 350 of NRS for any lawful purpose pertaining to the furnishing of recreational facilities; or  (b) The refinancing of any such bonds or obligations.  The consent of the board of county commissioners must be given by resolution. If any proceeds are pledged pursuant to this subsection, the assignment of the proceeds may not be revoked until the bonds or short-term or medium-term obligations for which the proceeds were pledged have been completely repaid.  4. No assignment may be made pursuant to this section which is inconsistent with an assignment made or contract entered into for the purposes of NRS 244A.597 to 244A.655, inclusive.  5. A county which makes an assignment pursuant to this section may retain an amount equal to the reasonable cost of collecting the tax, which must not exceed 2 percent of the proceeds of the tax for any period of collection.  (Added to NRS by 1985, 385; A 1991, 28; 1995, 1813; 1997, 283)
NV Rev Stat § 244.3359 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3359 - Taxes on rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration; exceptions. [Effective through June 30, 2021.]

  1. A county whose population is 700,000 or more shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.3351, 244.3352 and 244.33561.  2. A county whose population is 100,000 or more but less than 700,000 shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.33561 and 244A.910.  3. Except as otherwise provided in subsection 2 and NRS 387.191 and 387.193, the Legislature hereby declares that the limitation imposed by subsection 2 will not be repealed or amended except to allow the imposition of an increase in such a tax for the promotion of tourism or for the construction or operation of tourism facilities by a convention and visitors authority.  (Added to NRS by 1991, 27; A 1997, 2460; 2009, 6; 2011, 1105; 2015, 466)
NV Rev Stat § 244.3359 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.3359 - Taxes on rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration; exceptions. [Effective July 1, 2021.]

  1. A county whose population is 700,000 or more shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.3351, 244.3352 and 244.33561.  2. A county whose population is 100,000 or more but less than 700,000 shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.33561 and 244A.910.  3. Except as otherwise provided in subsection 2 and NRS 387.191, the Legislature hereby declares that the limitation imposed by subsection 2 will not be repealed or amended except to allow the imposition of an increase in such a tax for the promotion of tourism or for the construction or operation of tourism facilities by a convention and visitors authority.  (Added to NRS by 1991, 27; A 1997, 2460; 2009, 6; 2011, 1105; 2015, 466; 2019, 4237, effective July 1, 2021)
NV Rev Stat § 244.336 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.336 - Farmers’ markets: Definitions.

As used in this section and NRS 244.337 and 244.338, unless the context otherwise requires:  1. "Farmers’ market" means a place of business where the actual producer of farm products can bring the products for direct sale to consumers. The term includes a place of business where a person rents space to producers for the sale of farm products.  2. "Farm products" has the meaning ascribed to it in NRS 576.0155.  (Added to NRS by 1975, 1203; A 1993, 432)
NV Rev Stat § 244.337 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.337 - Farmers’ markets: Licensing and regulation.

  1. The board of county commissioners of any county may provide by ordinance for the licensing and regulating of farmers’ markets located outside of an incorporated city.  2. Every person who establishes a farmers’ market shall make application to the board of county commissioners of the county in which the farmers’ market is to be located. The application must be in a form and manner prescribed by the board of county commissioners.  3. The board of county commissioners may:  (a) Fix, impose and collect license fees upon the market.  (b) Grant or deny applications for licenses or impose conditions, limitations and restrictions upon the license.  (c) Adopt, amend and repeal regulations relating to the licenses and licensees of farmers’ markets.  (Added to NRS by 1975, 1203; A 1987, 1717)
NV Rev Stat § 244.338 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.338 - Farmers’ markets: Responsibilities of licensee; unlawful acts.

  1. The person, firm, association or corporation licensed by the board of county commissioners to establish a farmers’ market is:  (a) Responsible for the collection of any taxes required pursuant to chapters 372, 374 and 377 of NRS.  (b) An employer as defined in NRS 616A.230 for the purpose of providing coverage under the Nevada Industrial Insurance Act.  2. A person who sells farm products within the farmers’ market is not required to be licensed.  3. It is unlawful for any person to sell, within the farmers’ market, any product which is not a farm product.  (Added to NRS by 1975, 1204)
NV Rev Stat § 244.340 (2021)
2021 Nevada Revised Statutes|Chapter 244 - Counties: Government|NRS 244.340 - Tent shows, circuses, theme parks and permanent exhibitions: Licensing by ordinance; license tax; exception to requirement of acquiring state license or certificate.

  1. County commissioners of the several counties shall provide by ordinance for the licensing of tent shows, circuses, theme parks and permanent exhibitions in their respective counties.  2. In no case may a license for a tent show or circus be issued for a sum of less than $25 per day or more than $300 per day, which must be in addition to any license provided by ordinance in any incorporated municipality, city or town of the county. Upon written application of any executive officer of any local post or unit of any national organization of former military personnel, acting in the executive officer’s official capacity, such a license or licenses must be issued without charge for not to exceed 2 weeks in any calendar year, if the local post or unit is to participate in the show or the proceeds thereof.  3. In no case may a license for a theme park or permanent exhibition be issued for a sum of less than $25 per day or more than $100 per day, which must be in addition to any license provided by ordinance in any incorporated municipality, city or town of the county.  4. Upon compliance with the terms of the ordinance, the owner or operator of the theme park or permanent exhibition is not required to acquire any license or certificate from a state agency which would otherwise be required to operate a lift, tramway, monorail, elevator, escalator, roller coaster or other conveyance used primarily in connection with the theme park or permanent exhibit.  [1:32:1929; A 1933, 94; 1931 NCL § 2041] — (NRS A 1987, 508)