2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 regulation, or both, a license tax on a cannabis establishment located within its corporate limits.
2. Except as otherwise provided in subsection 3, the governing body of an incorporated city, whether organized under general law or special charter, may fix, impose and collect for revenues or for regulation, or both, a license tax on a cannabis establishment located within its corporate limits 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. The governing body of an incorporated city, whether organized under general law or special charter, may use any portion of any money collected as a license tax pursuant to subsection 2 to educate the public, using any method of public outreach or medium of communication, on safely purchasing cannabis and cannabis products from licensed cannabis establishments and the safe consumption of cannabis and cannabis products.
5. In addition to any amount of money collected as a license tax pursuant to subsection 2, the governing body of an incorporated city, whether organized under general law or special charter, 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 within its corporate limits 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 within its corporate limits for which licensing pursuant to chapter 678B of NRS is not required only if:
(1) The governing body 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 governing body on other similar businesses.
6. The governing body of an incorporated city, whether organized under general law or special charter, 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 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 city 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;
(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.
7. 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.
8. As used in this section:
(a) "Cannabis" has the meaning ascribed to it in NRS 678A.085.
(b) "Cannabis establishment" has the meaning ascribed to it in NRS 678A.095.
(c) "Cannabis establishment agent" has the meaning ascribed to it in NRS 678A.100.
(d) "Cannabis products" has the meaning ascribed to it in NRS 678A.120.
(e) "Letter of approval" has the meaning ascribed to it in NRS 678C.070.
(f) "Registry identification card" has the meaning ascribed to it in NRS 678C.080.
(g) "Written documentation" has the meaning ascribed to it in NRS 678C.110.
(Added to NRS by 2017, 3671, 3715, 3736; A 2019, 2348, 3859; 2023, 2573)