Nev. Rev. Stat. § 363C.530 — Accommodation (NAICS 721)

1.  The accommodation business category
(NAICS 721) includes all business entities primarily engaged in providing
lodging or short-term accommodations for travelers, vacationers and others.
2.  The amount of the commerce tax for a
business entity included in this category is the amount obtained by subtracting
$4,000,000 from the Nevada gross revenue of the business entity for the taxable
year and multiplying that amount by 0.2 percent.