Nevada Code § 268.807

Tax on revenues from rental of transient lodging within district: Change in rate
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1. Except as otherwise provided by
subsection 3, the governing body of a city that creates a district may by
ordinance change:
(a) The rate of tax in an amount not to exceed
the maximum amount authorized by NRS 268.804 .
(b) The number of rooms used to determine the
rate of tax.
2. Any changes made pursuant to this
section may be challenged in the manner set forth in NRS 268.808 .
3. If general or special obligations are
issued for the purposes of NRS 268.801 to 268.808 , inclusive, the governing
body must not change:
(a) The boundaries of the district;
(b) The rate of tax; or
(c) The boundaries of the areas in which a
different rate of tax is charged,
in a manner
which would materially impair the security for the bonds.

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