reglab/statecodes huggingface dataset:
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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:
(a) In a county whose population is 700,000 or more, must include residential units and rooms in residential units; and
(b) May include rooms or spaces in any one or more of the following:
(1) Hotels;
(2) Motels;
(3) Apartments;
(4) 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;
(5) Apartment hotels;
(6) Vacation trailer parks;
(7) Campgrounds;
(8) Parks for recreational vehicles; and
(9) 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.
4. As used in this section, "residential unit" has the meaning ascribed to it in NRS 244.353535.
(Added to NRS by 1997, 1266; A 2021, 2398)
2023 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)
2023 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)
2023 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.

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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3475 - Paging services in county whose population is 700,000 or more: Ordinance required regarding maintenance of certain records.

1. The board of county commissioners of 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 unincorporated area of the county,
to maintain such records of the names and addresses of the persons to whom the paging services are resold as the board 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, 1107)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.348 - Pawnbrokers: Additional license required to use motor vehicle as collateral for loan; fee for additional license.

1. If the board of county commissioners 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. A license authorizing a pawnbroker to accept motor vehicles as pledged property must not be issued to a person who does not have a license to engage in business as a pawnbroker.
2. The board 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 244 - Counties: Government › NRS 244.3485 - Secondhand dealers: Licensing; fines for certain violations.

1. The board of county commissioners of each county shall, by ordinance, require each person who wishes to engage in the business of a secondhand dealer in an unincorporated area of the county to obtain a license issued by the board 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 board of county commissioners in a form prescribed by the board.
(b) With his or her application a complete set of his or her fingerprints and written permission authorizing the board 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 board of county commissioners 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 board of county commissioners 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, 654; A 2007, 1444; 2009, 768)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.349 - Grant of license required upon relocation of business under certain circumstances.

If a board of county commissioners has required by ordinance that a certain distance be maintained between similar businesses, and the board or any other officer or body so authorized grants a variance for the location of any particular business that is relocated because of the county’s acquisition of the former site of that particular business, any other similar business being conducted at the time of the relocation which is affected by the exercise of the variance must be granted a license to engage in business that is equivalent to the license granted to the relocated business.
(Added to NRS by 1993, 2213)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.350 - Sale of intoxicating liquors: Licensing and regulation by county liquor board; exceptions.

1. The board of county commissioners and, in a county whose population is less than 700,000, the sheriff of that county, constitute a liquor board. The liquor board may, without further compensation, grant or refuse liquor licenses, and revoke those licenses whenever there is, in the judgment of a majority of the board, sufficient reason for revocation. The board shall elect a chair from among its members.
2. Except as otherwise provided in this section, the liquor board in each of the several counties shall enact ordinances:
(a) Regulating the sale of intoxicating liquors in their respective counties.
(b) Fixing the hours of each day during which liquor may be sold or disposed of.
(c) Prescribing the conditions under which liquor may be sold or disposed of.
(d) Prohibiting the employment or service of minors in the sale or disposition of liquor.
(e) Prohibiting the sale or disposition of liquor in places where, in the judgment of the board, the sale or disposition may tend to create or constitute a public nuisance, or where by the sale or disposition of liquor a disorderly house or place is maintained.
3. In a county whose population is 700,000 or more, the liquor board shall refer any petition for a liquor license to the metropolitan police department. The department shall conduct an investigation relating to the petition and report its findings to the liquor board at the next regular meeting of the board.
4. All liquor dealers within any incorporated city are exempt from the effect of this section, and are to be regulated only by the government of that city.
5. The liquor board 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.
6. The liquor board shall not deny a license to a person solely because the person is not a citizen of the United States.
7. 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.
[1:184:1933; 1931 NCL § 3690]—(NRS A 1973, 924; 1975, 563, 1487; 1977, 624; 1979, 735, 736, 1169; 1985, 257; 1987, 1718; 1989, 1900; 2005, 2686; 2007, 899; 2011, 1107)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3501 - Sale of intoxicating liquors: Enactment, style and recording of liquor board’s ordinances.

1. An ordinance of the liquor board shall not be passed except by bill. When any ordinance is amended, the section or sections thereof shall be reenacted as amended, and an ordinance shall not be revised or amended by reference only to its title.
2. Every liquor board ordinance shall:
(a) Bear a summary, which shall appear before the title and which shall state in brief the subject matter of the ordinance.
(b) Embrace but one subject and matters necessarily connected therewith and pertaining thereto. The subject shall be clearly indicated in the title. In all cases where the subject of the ordinance is not so expressed in the title, the ordinance shall be void as to the matter not expressed in the title.
3. All proposed liquor board ordinances, when first proposed, shall be read aloud in full to the liquor board, and final action thereon shall be deferred until the next regular meeting of the board; but in cases of emergency, by unanimous consent of the whole board, final action may be taken immediately or at a special meeting called for that purpose.
4. All ordinances shall be:
(a) Signed by the chair of the liquor board.
(b) Attested by the county clerk.
(c) Published by title only, together with the names of the liquor board members voting for or against their passage, in a newspaper published in and having a general circulation in the county, at least once a week for a period of 2 weeks before the same shall go into effect. Publication by title shall also contain a statement to the effect that typewritten copies of the ordinance are available for inspection at the office of the county clerk by all interested persons.
5. The style of liquor board ordinances shall be as follows:
The Liquor Board of the
County of................Does Ordain:
(Body of ordinance)
(Last section of ordinance)
Proposed on ........... (month) ........... (day) ........... (year)
Proposed by Member.............................................................................................
Passed .................. (month) ............... (day) ........... (year)
Vote:
Ayes: Members......................................................................
Nays: Members......................................................................
Absent: Members......................................................................
Attest:
...................................................... .......................................................................
County Clerk Chair of the Liquor Board
This ordinance shall be in force and effect from and after the ............ day of the month of ...... of the year .......
6. The county clerk shall record all liquor board ordinances in a book kept for that purpose, together with the affidavits of publication by the publisher. The book, or a certified copy of an ordinance therein recorded and under the seal of the county, shall be received as prima facie evidence in all courts and places without further proof.
(Added to NRS by 1977, 625; A 2001, 45)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.351 - Sale of intoxicating liquors: Sale by minors allowed in certain circumstances.

A person who has attained the age of 16 years and has not attained the age of 18 years may be employed in a retail food store for the sale or disposition of liquor if:
1. He or she is supervised by a person who is 18 years of age or over and who is an owner or an employee of the business which sells or disposes of the liquor;
2. Such person 18 years of age or over who is supervising such person under 18 is actually present at the time that such person under 18 sells or disposes of the liquor; and
3. The liquor is in a container or receptacle which is corked or sealed.
(Added to NRS by 1969, 1226; A 1973, 1578)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3525 - Administration of oaths; payment of witnesses; appointment and qualifications of hearing officers; service of notice.

1. The chair or clerk of the board of county commissioners to enforce NRS 244.331 to 244.3345, inclusive, and 244.335 to 244.340, inclusive, the chair or clerk of the license board of the county to enforce NRS 244.345 and the chair or clerk of the liquor board of the county to enforce NRS 244.350, 244.3501 and 244.351 may:
(a) Administer oaths and require testimony under oath;
(b) Pay witnesses a reasonable allowance for travel and subsistence; and
(c) Appoint hearing officers who may administer oaths and receive testimony given under oath.
2. Each hearing officer appointed pursuant to paragraph (c) of subsection 1 must be a resident of this State who is a graduate of:
(a) An accredited law school; or
(b) An accredited 4-year college and has at least 5 years’ experience in public administration,
and who has completed a course of instruction in administrative law, relating to the provisions of this chapter, offered by the office of the district attorney for the county. This course must consist of at least 4 hours of instruction in a classroom.
3. Any notice given by the board must be served in the manner required for civil actions.
(Added to NRS by 1985, 1238; A 1997, 3130; 2005, 2337; 2009, 426)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3535 - Restrictions on regulation of blockchains.

1. A board of county commissioners 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 board of county commissioners 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 a county 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, 2572)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35351 - Applicability.

1. The provisions of NRS 244.35351 to 244.35359, inclusive, apply to a county whose population is 700,000 or more.
2. The provisions of NRS 244.35351 to 244.35359, inclusive, do not apply to a residential unit located within a building that is:
(a) Located on land not zoned exclusively for residential use; and
(b) Owned or operated by a person who holds a nonrestricted license for gaming issued pursuant to NRS 463.170 or an affiliate of a person who holds a nonrestricted license for gaming.
3. As used in this section:
(a) "Affiliate" has the meaning ascribed to it in NRS 463.0133.
(b) "Nonrestricted license" has the meaning ascribed to it in NRS 463.0177.
(Added to NRS by 2021, 2391)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.353515 - Definitions.

As used in NRS 244.35351 to 244.35359, inclusive, unless the context otherwise requires, the words and terms defined in NRS 244.35352 to 244.35354, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2021, 2392)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35352 - "Accommodations facilitator" defined.

"Accommodations facilitator" means a person, other than the owner, lessee or other lawful occupant of a residential unit, or a manager of a residential unit, who, for a fee or other charge, brokers, coordinates, makes available or otherwise arranges for the rental of the residential unit or a room within a residential unit for the purpose of transient lodging. The term includes, without limitation, a hosting platform.
(Added to NRS by 2021, 2392)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.353525 - "Authorization" defined.

"Authorization" means a permit, license, registration or any other type of approval or authorization issued by a board of county commissioners or its designee to a person who, independently or using an accommodations facilitator, makes available for rent a residential unit or a room within a residential unit for the purposes of transient lodging.
(Added to NRS by 2021, 2392)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35353 - "Hosting platform" defined.

"Hosting platform" means a person who, for a fee or other charge, provides on an Internet website an online platform that facilitates the rental of a residential unit or a room within a residential unit by an owner or lessee of the residential unit for the purposes of transient lodging, including, without limitation, through advertising, matchmaking or other means.
(Added to NRS by 2021, 2392)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.353535 - "Residential unit" defined.

"Residential unit" means a single-family residence or an individual residential unit within a larger building, including, without limitation, a condominium, townhouse, duplex or other multifamily dwelling. The term does not include a timeshare or other property subject to the provisions of chapter 119A of NRS.
(Added to NRS by 2021, 2392)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35354 - "Transient lodging" defined.

"Transient lodging" has the meaning ascribed to it in the ordinance adopted pursuant to NRS 244.33565 by the board of county commissioners to define the term "transient lodging" for the purpose of all taxes imposed by the board on the rental of transient lodging in the county.
(Added to NRS by 2021, 2392)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35355 - Requirement to hold and display authorization and state business license; accommodations facilitator required to report and verify information under certain circumstances.

1. Every person who makes available for rent a residential unit or a room within a residential unit for the purposes of transient lodging in a county must hold:
(a) An authorization issued pursuant to NRS 244.35356 by the board of county commissioners of the county in which the transient lodging is located or its designee; and
(b) A state business license.
2. The authorization and the state business license held by the person must be displayed in the residential unit and both the authorization number assigned by the county and the business identification number assigned by the Secretary of State pursuant to chapter 76 of NRS must be included in any listing or advertisement for the rental of the residential unit or a room within the residential unit, including any listing or advertisement created by an accommodations facilitator.
3. Upon the request of a board of county commissioners or its designee, an accommodations facilitator shall report all current listings of a residential unit or a room within a residential unit that the accommodations facilitator brokers, coordinates, makes available or otherwise arranges for the rental of for the purpose of transient lodging.
4. A board of county commissioners or its designee may require an accommodations facilitator to verify that a residential unit or room within a residential unit has been issued an authorization pursuant to NRS 244.35356 before the accommodations facilitator may broker, coordinate, make available or otherwise arrange for the rental of a residential unit or a room within a residential unit for a fee.
(Added to NRS by 2021, 2394)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35357 - Power of board of county commissioners to impose penalties for violations of ordinance.

1. Except as otherwise provided in subsection 2, in accordance with the ordinance adopted pursuant to NRS 244.353545, a board of county commissioners or its designee may:
(a) Suspend or revoke any authorization issued pursuant to NRS 244.35356 for any violation of the ordinance;
(b) Impose a civil penalty on the holder of an authorization or an accommodations facilitator for a violation of any provision of the ordinance in accordance with the schedule of civil penalties set forth in the ordinance; and
(c) Impose a civil penalty or fine on a person who makes available a residential unit or a room within a residential unit without holding an authorization issued pursuant to NRS 244.35356 in accordance with the schedule of civil penalties or fines set forth in the ordinance, if any.
2. A board of county commissioners or its designee shall not impose a civil penalty on:
(a) A holder of an authorization for a violation of the ordinance committed by an accommodations facilitator; or
(b) An accommodations facilitator for a violation of the ordinance committed by a holder of an authorization.
(Added to NRS by 2021, 2395)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35358 - Authority to impose additional requirements and penalties related to rental of residential units.

1. Except as otherwise provided in subsection 4 of NRS 244.353545, a board of county commissioners may impose additional requirements on a person or accommodations facilitator related to the rental of a residential unit or a room within a residential unit for purposes of transient lodging that are more restrictive than the provisions of NRS 244.35351 to 244.35359, inclusive.
2. A board of county commissioners may impose a civil penalty or fine on a person or accommodations facilitator for a violation of any additional requirement imposed on a person or accommodations facilitator pursuant to subsection 1 if the additional requirement was imposed on the person or accommodations facilitator who committed the violation.
(Added to NRS by 2021, 2396)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.35359 - Tax on revenues from rental of residential unit as transient lodging: Imposition and collection; accommodations facilitator deemed provider of transient lodging for certain purposes.

1. Notwithstanding any other provision of law, if the board of county commissioners or its designee issues an authorization pursuant to NRS 244.35356 to authorize an owner, lessee or other lawful occupant of a residential unit or a room within a residential unit located in the county, or a manager of such a residential unit, to rent the residential unit or a room within the residential unit for the purpose of transient lodging:
(a) The board of county commissioners shall require an accommodations facilitator who brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or a room within a residential unit in the county for the purpose of transient lodging to collect and remit to the county all taxes imposed on the gross receipts from the rental of the residential unit or a room within the residential unit in the county for the purpose of transient lodging; and
(b) An accommodations facilitator who brokers, coordinates, makes available or otherwise arranges for the rental of a residential unit or a room within a residential unit in the county for the purpose of transient lodging must be deemed to be engaged in the business of providing transient lodging in the county and to be the person providing the transient lodging.
2. For the purposes of paragraph (b) of subsection 1, the accommodations facilitator shall be deemed to be engaged in the business of providing transient lodging and to be the person providing the transient lodging solely for the purposes of imposing, collecting and remitting all taxes on the gross receipts from the rental of transient lodging. The provisions of this section must not be interpreted or construed to, and a board of county commissioners shall not, create, expand or alter any other liability, duty, obligation or responsibility of the accommodations facilitator for, or relating to, the residential unit or a room within the residential unit.
(Added to NRS by 2021, 2396)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3541 - "Assembly" defined.

As used in NRS 244.354 to 244.3548, inclusive, unless the context otherwise requires, "assembly" means a company of persons gathered together for any purpose at any location, other than in a permanent building or permanent installation, which has been constructed for and will accommodate the number of persons gathered therein.
(Added to NRS by 1973, 1297; A 1985, 513)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3542 - License required.

Except as otherwise provided in NRS 244.35425, every person who permits, maintains, promotes, conducts, advertises, operates, undertakes, organizes, manages, sells or gives away tickets to an actual or reasonably anticipated assembly of 1,000 or more individuals shall obtain a license from the board of county commissioners of the county in which such assembly is proposed, in accordance with the provisions of NRS 244.354 to 244.3548, inclusive.
(Added to NRS by 1973, 1297; A 2013, 1465)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3543 - Application for license: Time; contents.

Application for a license to conduct such an assembly shall be made in writing to the county clerk at least 60 days prior to the time indicated for the commencement of the planned activity and shall be accompanied by a nonrefundable application fee in the amount established by the board. The application shall include:
1. The name and address of the applicant or applicants.
2. The legal description of the place where the proposed assembly is to be held.
3. The date or dates of the assembly.
4. The estimated attendance at the assembly.
5. The nature or purpose of the assembly.
6. Such other information as the board determines is necessary.
(Added to NRS by 1973, 1298)
2023 Nevada Revised Statutes › Chapter 244 - Counties: Government › NRS 244.3544 - Hearing: Notice; investigation; grant, denial or conditioning of license; issuance of license.

1. Upon receipt of a complete application and the application fee, the clerk shall:
(a) Set the application for public hearing at a regular meeting of the board, not less than 15 days nor more than 30 days thereafter, and give not less than 10 days’ written notice thereof to the applicant.
(b) Promptly give notice of such hearing and copies of the application to the sheriff, the county health officer and the county engineer, who shall investigate the application and report in writing to the board not later than the hearing with appropriate recommendations related to their official functions, as to granting a license and conditions thereof.
2. Based upon the testimony of the witnesses and evidence presented at such hearing, including the reports of such officers, the board shall grant the license, deny the license or set conditions which must be met, or security given that such conditions will be met, before a license is granted. If conditions are imposed by the board, the applicant shall furnish or cause to be furnished to the clerk proof that all conditions have been met before the license is issued by the clerk.
3. When the clerk certifies that all conditions have been met, the sheriff shall, upon receipt of a license fee in an amount to be determined by the board, issue a license for the assembly.
(Added to NRS by 1973, 1298)