Nev. Rev. Stat. § 364.200 — Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue

NRS  364.200    Statement required in ordinance imposing or increasing tax or
fee; contents of agenda proposing ordinance; notice of proposal to change
another tax or fee to tax or fee measured by income or revenue.
1.  An
ordinance adopted by a city or county after July 1, 1997, which imposes or
increases a tax or fee on a private enterprise that is measured by the income
or revenue of the enterprise, including, without limitation, any fee imposed
for the regulation and licensing of a business or occupation, must include a
statement of:
(a) The need for and purpose of the ordinance.
(b) The intended use for the revenue to be
obtained pursuant to the ordinance.
2.  An agenda that proposes such an
ordinance must include a statement indicating whether the proposed ordinance
establishes a new tax or fee, or increases an existing tax or fee.
3.  If a city or county wishes to change a
tax or fee on a private enterprise that is not a tax or fee that is measured by
the income or revenue of the enterprise to a tax or fee that is measured by the
income or revenue of the enterprise, the city or county must send a written
notice, at least 14 days before the adoption of the ordinance that changes a
tax or fee on a private enterprise to a tax or fee that is measured by the
income or revenue of the enterprise, to each enterprise to which the ordinance
will apply.