reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.043 - Collection on tax roll of delinquent charges for utility services.

1. The governing body of a city which provides utility services may elect by ordinance to have delinquent charges for any or all of those utility services collected on the tax roll in the same manner, by the same persons, and at the same time as, together with and not separately from, the county’s general taxes. The governing body shall cause a description of each parcel of real property with respect to which the charge is delinquent on May 1 and the amount of the delinquent charge to be prepared and filed with the board of county commissioners no later than June 1. The description of each parcel and the amount of the delinquent charge must be filed in a form approved by the county treasurer.
2. The powers authorized by this section are alternative to all other powers of the city for the collection of such charges.
3. The real property may be described by reference to maps prepared by and on file in the office of the county assessor or by descriptions used by the county assessor.
4. The amount of the charge constitutes a lien against the lot or parcel of land against which the charge has been imposed as of the time when the lien of taxes on the roll attach.
5. The county treasurer shall include the amount of the charges on bills for taxes levied against the respective lots and parcels of land. Thereafter, the amount of the charges must be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes for the county.
6. All laws applicable to the levy, collection and enforcement of general taxes of the county, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund, redemption and sale, are applicable to delinquent charges for utility services.
7. The county treasurer may issue separate bills for those charges and separate receipts for collection on account of those charges.
8. The governing body shall pay to the county treasurer, on the date it files the information described in subsection 1, 4 percent of the amount of the delinquent charges for the utility services to be collected on the tax roll or the amount estimated by the county treasurer which is necessary to collect and distribute those delinquent charges, whichever is greater. If the amount paid by the governing body to the county treasurer exceeds the actual amount which is necessary to collect and distribute the delinquent charges, the county treasurer shall refund the excess amount to the governing body within 1 year after the date the governing body files the information described in subsection 1.
9. As used in this section, "utility services" means sewerage, storm drainage or water service, or any combination of those services.
(Added to NRS by 1995, 2560; A 2017, 375)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.045 - Capital improvement fund: Accumulation; purpose; repayment from general fund.

1. Except as otherwise provided in subsection 2, every incorporated city in this state, whether incorporated under the provisions of chapter 266 or 267 of NRS or under the provisions of a special act, may accumulate a fund for a period of time not to exceed 10 years for the purpose of making future municipal capital improvements, but no special tax may be levied for this purpose. The fund must not exceed the amount of 25 cents per year on each $100 of assessed value of real and personal property in such city.
2. Every incorporated city in this state, whether incorporated under the provisions of chapter 266 or 267 of NRS or under the provisions of a special act, may accumulate any money received from the sale or lease of real and personal property, which property was transferred to the city by the Federal Government or one of its agencies without consideration, for the purpose of making future municipal capital improvements, without regard to the limitations of time and amount contained in subsection 1.
3. All money so accumulated from whatever source must be placed in a fund to be designated as the ........ capital improvement fund.
4. A city may, by payments from the general fund of the city scheduled over a period of years, return to a fund accumulated pursuant to subsection 2 money withdrawn from that fund to finance a specific municipal capital improvement.
5. No money in the capital improvement fund at the end of the fiscal year may revert to the general fund of the city, nor may the money be a surplus.
(Added to NRS by 1957, 574; A 1960, 15; 1961, 236; 1993, 110)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.048 - Acquisition, sale or lease of real property by certain cities for industrial development; notice; hearing; option to purchase property.

1. The governing body of a city located in a county whose population is less than 15,000, upon making a finding pursuant to a public hearing that a city industrial park is necessary to meet the needs of the city, and that no private enterprise has presented an acceptable proposal for industrial development, may develop a plan and establish requirements for the:
(a) Acquisition, sale or lease of real property by the city for industrial development; and
(b) Design, engineering and construction of industrial developments.
2. The governing body shall:
(a) Give notice of its intention by publication at least once in a newspaper of general circulation published in the city, or if there is no such newspaper then in a newspaper of general circulation in the city published in the State; and
(b) Hold its public hearing not less than 10 nor more than 20 days after the date of publication of the notice.
3. The governing body may grant an option to purchase property designated for industrial development. The duration of the option must not exceed 3 years but afterward the governing body may extend it year by year. Any attempted assignment of the option, whether contractual or effected by operation of law, is void. Upon its execution, the option must immediately be recorded by the governing body with the county recorder.
4. After review by the planning commission, a member of the governing body or the purchaser or lessee of the property shall present the proposed plan for an industrial development to the governing body.
5. The governing body shall, after a public hearing, approve or reject the proposed plan.
(Added to NRS by 1981, 376; A 1989, 1913; 2001, 1962)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.050 - Reconveyance, sale or exchange of land donated, dedicated or condemned for public purposes.

1. The governing body of any incorporated city in this State may reconvey all the right, title and interest of the city in and to any land donated, dedicated, acquired in accordance with chapter 37 of NRS, or purchased under the threat of an eminent domain proceeding, for a public park, public square, public landing, agricultural fairground, aviation field, automobile parking ground or facility for the accommodation of the traveling public, or land held in trust for the public for any other public use or uses, or any part thereof, to the person:
(a) By whom the land was donated or dedicated or to the person’s heirs, assigns or successors, upon such terms as may be prescribed by a resolution of the governing body; or
(b) From whom the land was acquired in accordance with chapter 37 of NRS, or purchased under the threat of an eminent domain proceeding, or to the person’s heirs, assigns or successors, except as otherwise provided in NRS 37.270, for an amount equal to the amount paid for the land by the governing body.
2. If the governing body determines that maintenance of the property is unnecessarily burdensome to the city or that reconveyance would be in the best interest of the city and its residents, the governing body may formally adopt a resolution stating that determination. Upon the adoption of the resolution, the presiding officer of the governing body shall issue a written offer of reconveyance to the person from whom the land was received or acquired or the person’s successor in interest.
3. If the person from whom the real property was received or acquired, or the person’s successor in interest:
(a) Accepts the offer of reconveyance within 45 days after the date of the offer, the governing body shall execute a deed or reconveyance.
(b) Refuses to accept the offer of reconveyance or states in writing that he or she is unable to accept the reconveyance, the governing body may sell or lease the real property in accordance with the provisions of the chapter.
[1:3:1926; NCL § 1264] + [2:3:1926; NCL § 1265]—(NRS A 1981, 402, 989; 2005, 1467, 1789, 2680)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.053 - Lease of real property to certain nonprofit organizations.

1. The governing body may lease real property to a nonprofit organization that:
(a) Is recognized as exempt under section 501(c)(3) of the Internal Revenue Code;
(b) Is affiliated by contract or other written agreement with the city; and
(c) Provides to residents of the city or to other persons a service that the city would otherwise be required to expend money to provide,
under such terms and for such consideration as the governing body determines reasonable based upon the costs and benefits to the city and the recommendation of any city officers who may be involved in approving the lease.
2. To lease real property pursuant to this section, the governing body must approve the lease and establish the recommended amount of rent to be received for the real property. The governing body shall render a decision on an application to lease real property pursuant to this section within 60 days after it receives the application.
3. In determining the amount of rent for the lease of real property pursuant to this section, consideration must be given to:
(a) The amount the lessee is able to pay;
(b) Whether the real property will be used by the lessee to perform a service of value to members of the general public;
(c) Whether the service to be performed on the real property will be of assistance to any agency of the city; and
(d) The expenses, if any, that the city is likely to incur to lease real property pursuant to this section in comparison to other potential uses of the real property.
4. The governing body may waive any fee for the consideration of an application submitted pursuant to this section.
(Added to NRS by 2007, 2832)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.055 - Conveyance of property to corporation for public benefit.

1. The governing body of a city may convey real property of the city without consideration to a corporation for public benefit if the property is not needed for the public purposes of the city and the property is actually used for charitable or civic purposes.
2. A conveyance pursuant to this section may be made on such terms and conditions as seem proper to the governing body of the city.
3. If a corporation for public benefit to which property is conveyed pursuant to this section ceases to use the property for charitable or civic purposes, the property automatically reverts to the city.
4. As used in this section, "corporation for public benefit" has the meaning ascribed to it in NRS 82.021.
(Added to NRS by 2001, 1710)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.063 - Sale, lease or disposal of real property for redevelopment or economic development: Requirements; effect of sale, lease or disposal in violation of section.

1. A governing body may sell, lease or otherwise dispose of real property for the purposes of redevelopment or economic development:
(a) Without first offering the real property to the public; and
(b) For less than fair market value of the real property.
2. Before a governing body may sell, lease or otherwise dispose of real property pursuant to this section, the governing body must:
(a) As applicable, obtain an appraisal or appraisals of the property pursuant to NRS 268.059; and
(b) Adopt a resolution finding that it is in the best interests of the public to sell, lease or otherwise dispose of the property:
(1) Without offering the property to the public; and
(2) For less than fair market value of the real property.
3. If real property is sold, leased or otherwise disposed of in violation of the provisions of this section:
(a) The sale, lease or other disposal is void; and
(b) Any change to an ordinance or law governing the zoning or use of the real property is void if the change takes place within 5 years after the date of the void sale, lease or other disposal.
4. As used in this section:
(a) "Economic development" means:
(1) The establishment of new commercial enterprises or facilities within the city;
(2) The support, retention or expansion of existing commercial enterprises or facilities within the city;
(3) The establishment, retention or expansion of public, quasi-public or other facilities or operations within the city;
(4) The establishment of residential housing needed to support the establishment of new commercial enterprises or facilities or the expansion of existing commercial enterprises or facilities; or
(5) Any combination of the activities described in subparagraphs (1) to (4), inclusive,
to create and retain opportunities for employment for the residents of the city.
(b) "Redevelopment" has the meaning ascribed to it in NRS 279.408.
(Added to NRS by 2005, 1466; A 2005, 2680; 2007, 2837)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.064 - Lease of building space or other real property that is less than 25,000 square feet.

1. The governing body of a city may offer any city-owned building or any portion thereof or any other real property for lease without complying with the provisions of NRS 268.059, 268.061 and 268.062 if:
(a) The area of the building space or other real property is less than 25,000 square feet; and
(b) The governing body adopts a resolution stating that it is in the best interest of the city to lease the property:
(1) Without offering the property to the public; and
(2) For less than the fair market value of the building space or other real property, if applicable.
2. The governing body shall:
(a) Cause to be published at least once, in a newspaper qualified under chapter 238 of NRS that is published in the county in which the city-owned building or portion thereof or the other real property is located, a notice setting forth a description of the city-owned building or portion thereof or the other real property proposed to be leased in such a manner as to identify it; and
(b) Hold a public hearing on the matter not less than 10 or more than 20 days after the date of publication of the notice.
3. A lease of a city-owned building or any portion thereof or any other real property pursuant to this section may be made on such terms and conditions as the governing body of the city deems proper. The duration of such a lease must not exceed 3 years and may include an extension for not more than an additional 2 years.
(Added to NRS by 2011, 478)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.070 - Public printing to be placed with newspaper or commercial establishment within county; exceptions.

1. Except as otherwise provided in this section and NRS 344.050, all public printing required by the various cities of this State must be placed with a bona fide newspaper or bona fide commercial printing establishment within the county in which the city is located. If there is no bona fide newspaper or bona fide commercial printing establishment within the county adequately equipped to do the printing, the printing must be placed with a bona fide newspaper or bona fide commercial printing establishment in the State adequately equipped to do the printing.
2. Except as otherwise authorized in subsection 4, printing required by cities of this State must be done within the State.
3. The provisions of this section are contingent upon satisfactory services being rendered by all such printing establishments and reasonable charges therefor. As used in this subsection, "reasonable charges" means a charge not in excess of the amount necessary to be paid for similar work in other printing establishments.
4. The provisions of this section do not prohibit the printing of city bonds and other evidences of indebtedness outside the State.
[Part 1:120:1925; A 1927, 227; NCL § 5610]—(NRS A 1959, 116; 2005, 1087)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.081 - Displacement or limitation of competition: Services.

The governing body of an incorporated city may, to provide adequate, economical and efficient services to the inhabitants of the city and to promote the general welfare of those inhabitants, displace or limit competition in any of the following areas:
1. Ambulance service.
2. Taxicabs and other public transportation, unless regulated in that city by an agency of the State.
3. Collection and disposal of garbage and other waste.
4. Operations at an airport, including, but not limited to, the leasing of motor vehicles and the licensing of concession stands, but excluding police protection and fire protection.
5. Water and sewage treatment, unless regulated in that city by an agency of the State.
6. Concessions on, over or under property owned or leased by the city.
7. Operation of landfills.
8. Search and rescue.
9. Inspection required by any city ordinance otherwise authorized by law.
10. Except as otherwise provided in NRS 277A.330, construction and maintenance of benches and shelters for passengers of public mass transportation.
11. Any other service demanded by the inhabitants of the city which the city itself is otherwise authorized by law to provide.
(Added to NRS by 1973, 368; A 1985, 1242; 1989, 995; 2005, 2319; 2009, 851)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.083 - Displacement or limitation of competition: Methods.

The governing body of an incorporated city may:
1. Provide those services set forth in NRS 268.081 on an exclusive basis or, by ordinance, adopt a regulatory scheme for providing those services or controlling development on an exclusive basis within the boundaries of the city; or
2. Grant an exclusive franchise to any person to provide those services within the boundaries of the city.
(Added to NRS by 1985, 1242; A 2001, 845)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.086 - Telecommunication service generally in city whose population is 25,000 or more: Sale of service by city to public prohibited; exception; procedure for city to purchase or construct certain facilities.

1. The governing body of an incorporated city whose population is 25,000 or more:
(a) Shall not sell telecommunication service to the general public.
(b) May purchase or construct facilities for providing telecommunication that intersect with public rights-of-way if the governing body:
(1) Conducts a study to evaluate the costs and benefits associated with purchasing or constructing the facilities; and
(2) Determines from the results of the study that the purchase or construction is in the interest of the general public.
2. Any information relating to the study conducted pursuant to subsection 1 must be maintained by the city clerk and made available for public inspection during the business hours of the office of the city clerk.
3. Notwithstanding the provisions of paragraph (a) of subsection 1, an airport may sell telecommunication service to the general public.
4. As used in this section:
(a) "Telecommunication" has the meaning ascribed to it in NRS 704.025.
(b) "Telecommunication service" has the meaning ascribed to it in NRS 704.028.
(Added to NRS by 1997, 2745; A 2007, 714)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.088 - Telecommunication service or interactive computer service: Power of city to require franchises and impose terms and conditions on franchises limited; power of city to regulate placement of facilities limited.

1. The governing body of an incorporated city shall not:
(a) Impose any terms or conditions on a franchise for the provision of telecommunication service or interactive computer service other than terms or conditions concerning the placement and location of the telephone or telegraph lines and fees imposed for a business license or the franchise, right or privilege to construct, install or operate such lines.
(b) Require a company that provides telecommunication service or interactive computer service to obtain a franchise if it provides telecommunication service over the telephone or telegraph lines owned by another company.
(c) Require a person who holds a franchise for the provision of telecommunication service to place its facilities in ducts or conduits or on poles owned or leased by the city.
2. As used in this section:
(a) "Interactive computer service" has the meaning ascribed to it in 47 U.S.C. § 230(f)(2), as that section existed on January 1, 2007.
(b) "Telecommunication service" has the meaning ascribed to it in NRS 704.028.
(Added to NRS by 1997, 2745; A 2001, 2126; 2007, 715)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.0881 - Definitions.

As used in NRS 268.0881 to 268.0888, inclusive, unless the context otherwise requires, the words and terms defined in NRS 268.0882 to 268.0886, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2005, 2339)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.0886 - "Unit" defined.

"Unit" means a structure or the part of a structure that is occupied as, or designed or intended for occupancy as, a residence or sleeping place by one person who maintains a household or by two or more persons who maintain a common household.
(Added to NRS by 2005, 2339)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.0887 - Certification of persons who engage in property management; application; fees; renewal; conditions; penalty; exceptions.

1. Except as otherwise provided in subsection 3, the city council or other governing body of any incorporated city in the State of Nevada, whether organized under general law or special charter, may, by ordinance, require each person who wishes to engage in property management in the incorporated area of the city to obtain a certificate issued by the city council or other governing body before engaging in property management.
2. If a city council or other governing body of an incorporated city adopts an ordinance pursuant to subsection 1:
(a) Each person who engages in property management must make application for a certificate to the city council or other governing body of the incorporated city in which the property to be managed is to be located. The application must be in a form and manner prescribed by the city council or other governing body.
(b) The city council or other governing board of an incorporated city may:
(1) Establish and collect a fee for the issuance or renewal of a certificate.
(2) Grant or deny applications for the issuance or renewal of a certificate.
(3) Impose conditions, limitations and restrictions upon a certificate.
(4) Establish any other requirements necessary to carry out the ordinance, including, without limitation, the imposition of a penalty for a violation of the ordinance.
(5) Adopt, amend and repeal regulations relating to the ordinance.
3. An ordinance adopted pursuant to the provisions of this section must not apply to:
(a) A person who holds a license issued pursuant to chapter 645 of NRS; or
(b) A person engaging in property management of a property where gaming is conducted under a nonrestricted gaming license issued pursuant to NRS 463.170.
(Added to NRS by 2005, 2339)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.0888 - Ordinance to require certain property to be managed by person issued certificate; penalty; exceptions.

1. Except as otherwise provided in subsection 3, the city council or other governing body as any incorporated city in the State of Nevada, whether organized under general law or special charter may, by ordinance, require that a property which is located in the incorporated area of the city must be managed by a person issued a certificate pursuant to the provisions of NRS 268.0887.
2. If a city council or other governing body adopts an ordinance pursuant to the provisions of subsection 1, the city council or other governing body may:
(a) Establish any other requirements necessary to carry out the ordinance, including, without limitation, the imposition of a penalty for a violation of the ordinance.
(b) Adopt, amend and repeal regulations relating to the ordinance.
3. An ordinance adopted pursuant to the provisions of this section must not apply to:
(a) A property managed by a person who holds a license issued pursuant to chapter 645 of NRS; or
(b) A property where gaming is conducted under a nonrestricted license for gaming issued pursuant to NRS 463.170.
(Added to NRS by 2005, 2340)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.090 - Power to license and regulate sale of intoxicating liquor.

1. In addition to any authority or power now provided by the charter of any incorporated city in this State, whether incorporated by general or special act, or otherwise, except as otherwise provided in this section, there is hereby granted to each of the cities incorporated under any law of this State the power and authority to fix, impose and collect a license tax on, and regulate the sale of, beer, wines or other beverages now or hereafter authorized to be sold by act of Congress.
2. An incorporated city may deny or refuse to renew the license of a person who has willfully violated the provisions of NRS 369.630 more than three times in any 24-month period.
3. An incorporated city shall not deny a license to a person solely because the person is not a citizen of the United States.
4. The Legislative Counsel Bureau is exempt from the provisions of this section with respect to the purchase and sale of souvenir wine pursuant to NRS 218F.430.
[1:158:1933; 1931 NCL § 3691]—(NRS A 1979, 1170; 2005, 2686; 2007, 899)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.091 - Farmers’ markets: Definitions.

As used in this section, NRS 268.092 and 268.093, 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, 1204; A 1993, 433)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.092 - Farmers’ markets: Licensing and regulation.

1. The city council or other governing body of any incorporated city in the State of Nevada, whether organized under general law or special charter, may provide by ordinance for the licensing and regulating of farmers’ markets.
2. Every person who establishes a farmers’ market shall make application to the city council or other governing body of the incorporated city in which the farmers’ market is to be located. The application must be in a form and manner prescribed by the city council or other governing body.
3. The city council or other governing body 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, 1204; A 1987, 1712)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › NRS 268.093 - Farmers’ markets: Responsibilities of licensee; unlawful acts.

1. The person licensed by the city council or other governing body of an incorporated city 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; A 1987, 1712)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 trade, calling, industry, occupation, profession or business conducted in that city;
(b) Whose proceeds are pledged for the payment of any bonds or other obligations issued pursuant to the provisions of NRS 244A.597 to 244A.655, inclusive; and
(c) Which is being collected by the city on January 1, 1995,
must continue to be levied, collected and transmitted to the county fair and recreation board created pursuant to NRS 244A.599 as long as any of the bonds or other obligations issued pursuant to the provisions of NRS 244A.597 to 244A.655, inclusive, remain outstanding and unpaid.
2. The proceeds of the license tax must be used by the county fair and recreation board for the purposes set forth in NRS 244A.597 to 244A.655, inclusive, including the payment of any bonds or other obligations issued pursuant to those provisions, and may be irrevocably pledged by the county fair and recreation board to the payment of bonds or other obligations issued pursuant to those provisions.
(Added to NRS by 1995, 1603; A 1999, 989)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 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 city upon all persons in the business of providing lodging. This tax must be imposed by the city council or other governing body of each incorporated city, 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 268.095.
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 city 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 city 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 governing body, 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 or collected from paying guests pursuant to this section or NRS 244.3352.
(Added to NRS by 1983, 476; A 1987, 901, 1714; 1989, 168, 909; 1991, 467; 1997, 2460; 2011, 1156)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 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 city council or other governing body of the incorporated city, to be used to advertise the resources of that county or incorporated city related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events related thereto.
(Added to NRS by 1983, 477; A 1987, 902, 1714; 1993, 2331; 1997, 2461, 2462; 2011, 1156)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 244A.597.
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, 477)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 revenues from the rental of transient lodging pursuant to NRS 268.095 and 268.096 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 268.095 and 268.096 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, 907)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 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.
2. Except as otherwise provided in NRS 268.7845, a city located in 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.
3. 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:
(a) The promotion of tourism;
(b) The construction or operation of tourism facilities by a convention and visitors authority; or
(c) The acquisition, establishment, construction or expansion of one or more railroad grade separation projects.
(Added to NRS by 1991, 31; A 1993, 257; 1997, 1551, 2462; 1999, 464, 558; 2011, 1157)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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, whether incorporated by general or special act, or otherwise, may not supervise or regulate any taxicab motor carrier as defined in NRS 706.126 which is under the supervision and regulation of the Nevada Transportation Authority pursuant to law.
2. The governing body of any incorporated city in this State, whether incorporated by general or special act, or otherwise, may fix, impose and collect a license tax on and from a taxicab motor carrier for revenue purposes only.
3. The governing body of any incorporated city in any county in which the provisions of NRS 706.8811 to 706.885, inclusive, do not apply, whether incorporated by general or special act, or otherwise, may regulate by ordinance the qualifications required of employees or lessees of a taxicab motor carrier in a manner consistent with the regulations adopted by the Nevada Transportation Authority.
(Added to NRS by 1963, 1107; A 1971, 722; 1995, 977; 1997, 1978)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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; and
(b) Resells those paging services to another person for use primarily in the incorporated area of the city,
to maintain such records of the names and addresses of the persons to whom the paging services are resold as the governing body deems necessary.
2. The ordinance must include:
(a) The information that must be included in the records required to be maintained; and
(b) The length of time that the records must be maintained.
3. As used in this section, "public utility" means:
(a) A public utility as defined in NRS 704.020; and
(b) A provider of a "commercial mobile service" as defined in 47 U.S.C. § 332.
(Added to NRS by 1999, 1642; A 2011, 1157)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 accepts motor vehicles as pledged property or in any other manner allows the use of a motor vehicle as collateral for a loan.
2. The governing body shall charge and collect an additional fee of not more than $500 for each license authorizing a pawnbroker to accept motor vehicles as pledged property, and shall issue the license upon payment of the prescribed fee.
(Added to NRS by 1993, 2324)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 secondhand dealer in the incorporated city to obtain a license issued by the governing body before the person engages in the business of a secondhand dealer.
2. The ordinance must require the applicant to submit:
(a) An application for a license to the governing body of the incorporated city in a form prescribed by the governing body.
(b) With the application a complete set of his or her fingerprints and written permission authorizing the governing body of the incorporated city to forward those fingerprints to the Central Repository for Nevada Records of Criminal History for submission to the Federal Bureau of Investigation for its report.
3. The governing body of the incorporated city shall not issue a license pursuant to this section to an applicant who has been convicted of, or entered a plea of guilty, guilty but mentally ill or nolo contendere to, a felony involving moral turpitude or related to the qualifications, functions or duties of a secondhand dealer.
4. The governing body of the incorporated city may:
(a) Establish and collect a fee for the issuance or renewal of a license;
(b) Establish and collect a fee to cover the costs of the investigation of an applicant, including a fee to process the fingerprints of the applicant;
(c) Place conditions, limitations or restrictions upon the license;
(d) Establish any other requirements necessary to carry out the provisions of this section; or
(e) Enact an ordinance which covers the same or similar subject matter included in the provisions of NRS 647.140 and which provides that any person who violates any provision of that ordinance shall be punished:
(1) For the first offense, by a fine of not more than $500.
(2) For the second offense, by a fine of not more than $1,000.
(3) For the third offense, by a fine of not more than $2,000 and by revocation of the license of the secondhand dealer.
5. As used in this section, "secondhand dealer" has the meaning ascribed to it in NRS 647.018.
(Added to NRS by 2003, 655; A 2007, 1445; 2009, 768)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 respective cities.
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 the county in which the city is located. Upon written application of any executive officer of any local post or unit of any national organization of former military personnel, acting in an 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 the county in which the city is located.
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.
(Added to NRS by 1987, 508)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 governing body of a city in the State of Nevada shall not deny the application of a person for a license, permit or certificate to practice a profession or occupation pursuant to NRS 266.355 or 268.0887 based solely on his or her immigration or citizenship status.
2. Notwithstanding the provisions of NRS 266.368 or any municipal ordinance, an applicant for a license, permit or certificate to practice a profession or occupation pursuant to NRS 266.355 or 268.0887 who does not have a social security number must provide an alternative personally identifying number, including, without limitation, his or her individual taxpayer identification number, when completing an application for a license, permit or certificate.
3. The city council or other governing body of a city in the State of Nevada shall not disclose to any person who is not employed by the city council or other governing body the social security number or alternative personally identifying number, including, without limitation, an individual taxpayer identification number, of an applicant for a license for any purpose except:
(a) Tax purposes;
(b) Licensing purposes; and
(c) Enforcement of an order for the payment of child support.
4. A social security number or alternative personally identifying number, including, without limitation, an individual taxpayer identification number, provided to the city council or other governing body in the State of Nevada is confidential and is not a public record for the purposes of chapter 239 of NRS.
(Added to NRS by 2019, 4338)
2023 Nevada Revised Statutes › Chapter 268 - Powers and Duties Common to Cities and Towns Incorporated Under General or Special Laws › 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 any person or entity;
(b) Require any person or entity to obtain from the incorporated city any certificate, license or permit to use a blockchain; or
(c) Impose any other requirement relating to the use of a blockchain by any person or entity.
2. Nothing in this section prohibits an incorporated city from using a blockchain in the performance of its powers or duties in a manner not inconsistent with the provisions of chapter 719 of NRS.
3. As used in this section, "blockchain" has the meaning ascribed to it in NRS 719.045.
(Added to NRS by 2017, 2574)