Nevada Code § 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
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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not be repealed or amended except to allow the imposition of an increase in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.

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