Nev. Rev. Stat. § 364.127 — Requirements for payment of certain taxes

1.  A board of county commissioners that
imposes a tax on the gross receipts from the rental of transient lodging
pursuant to subsection 1 of NRS 244.3352
shall require by ordinance and take such additional action as may be necessary
to require:
(a) The payment of the proceeds of the tax which
are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of
subsection 2 of NRS 244.3354 to the
Department of Taxation on or before the last day of the month immediately
following the month for which the tax is collected; and
(b) The schedule for the payment of the tax by
persons in the business of providing lodging to provide for the payment of the
tax in a sufficiently timely manner to carry out the provisions of paragraph
(a).
2.  A board of county commissioners that
imposes a tax on the gross receipts from the rental of transient lodging
pursuant to subsection 1 of NRS 244.33561
shall require by ordinance and take such additional action as may be necessary
to require:
(a) The payment of the proceeds of the tax which
are required to be distributed pursuant to NRS
387.191 to the State Treasurer on or before the last day of the month
immediately following the month for which the tax is collected; and
(b) The schedule for the payment of the tax by
persons in the business of providing lodging to provide for the payment of the
tax in a sufficiently timely manner to carry out the provisions of paragraph
(a).
3.  The city council or other governing
body of an incorporated city that imposes a tax on the gross receipts from the
rental of transient lodging pursuant to subsection 1 of NRS 268.096 shall require by ordinance and
take such additional action as may be necessary to require:
(a) The payment of the proceeds of the tax which
are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of
subsection 2 of NRS 268.0962 to the
Department of Taxation on or before the last day of the month immediately
following the month for which the tax is collected; and
(b) The schedule for the payment of the tax by
persons in the business of providing lodging to provide for the payment of the
tax in a sufficiently timely manner to carry out the provisions of paragraph
(a).

EXEMPTIONS AND PENALTIES