NRS 364.100 Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception.
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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