NRS 364.127 Requirements for payment of certain taxes.
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NRS 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