Nev. Rev. Stat. § 364.100 — Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception

NRS  364.100    Unlawful to collect money without delivering license or to
insert name of more than one person or firm in license; exception.
1.  Except as otherwise provided in
subsection 2, a collector who receives money for a license without delivering
the license to the person paying for it, or who inserts the name of more than
one person or firm therein, is guilty of a misdemeanor.
2.  If the money received by the collector
pursuant to subsection 1:
(a) Is for the license of a business which has
not previously obtained a license; or
(b) Is for an amount less than the amount
required to obtain a license,
Ê the
collector may deposit the money into an account to be held in trust until the
license is issued. The money in the account must not be used by the licensing
authority or the county until it is transferred into the county general fund
after the license is issued.

TAXES ON RENTAL OF TRANSIENT LODGING