Nevada § 268.095 - Powers of governing body; application for certain licenses; imposition of license tax; uses of proceeds of tax; license tax as lien; enforcement of lien; confidentiality of information concerning tax or taxpayer

§ 268.095. Powers of governing body; application for certain licenses; imposition of license tax; uses of proceeds of tax; license tax as lien; enforcement of lien; confidentiality of information concerning tax or taxpayer

1. Except as otherwise provided in subsections 4 and 9 and NRS 268.0951 , 268.0977 , 268.0979 and 268.09791 to 268.09799 , inclusive, the city council or other governing body of each incorporated city in

this State, whether organized under general law or special charter, may: (a) Except as otherwise provided in subsection 2 and NRS 268.0968 and 576.128 , fix, impose and collect for revenues or for regulation, or both, a license tax on

all character of lawful trades, callings, industries, occupations, professions and

businesses conducted within its corporate limits. (b) Assign the proceeds of any one or more of such license taxes to the county within

which the city is situated for the purpose or purposes of making the proceeds available

to the county: (1) As a pledge as additional security for the payment of any general obligation bonds

issued pursuant to NRS 244A.597 to 244A.655 , inclusive; (2) For redeeming any general obligation bonds issued pursuant to NRS 244A.597 to 244A.655 , inclusive; (3) For defraying the costs of collecting or otherwise administering any such license

tax so assigned, of the county fair and recreation board and of officers, agents and

employees hired thereby, and of incidentals incurred thereby; (4) For operating and maintaining recreational facilities under the jurisdiction of

the county fair and recreation board; (5) For improving, extending and bettering recreational facilities authorized by NRS 244A.597 to 244A.655 , inclusive; and (6) For constructing, purchasing or otherwise acquiring such recreational facilities. (c) Pledge the proceeds of any tax imposed on the revenues from the rental of transient

lodging pursuant to this section for the payment of any general or special obligations

issued by the city for a purpose authorized by the laws of this State. (d) Use the proceeds of any tax imposed pursuant to this section on the revenues from

the rental of transient lodging: (1) To pay the principal, interest or any other indebtedness on any general or special

obligations issued by the city pursuant to the laws of this State; (2) For the expense of operating or maintaining, or both, any facilities of the city;

and (3) For any other purpose for which other money of the city may be used. 2. The city council or other governing body of an incorporated city shall not require

that a person who is licensed as a contractor pursuant to chapter 624 of NRS obtain more than one license to engage in the business of contracting or pay more

than one license tax related to engaging in the business of contracting, regardless

of the number of classifications or subclassifications of licensing for which the

person is licensed pursuant to chapter 624 of NRS . 3. The proceeds of any tax imposed pursuant to this section that are pledged for the

repayment of general obligations may be treated as “pledged revenues” for the purposes

of NRS 350.020 . 4. The city council or other governing body of an incorporated city shall not require

a person to obtain a license or pay a license tax on the sole basis that the person

is a professional. As used in this subsection, “ professional ” means a person who: (a) Holds a license, certificate, registration, permit or similar type of authorization

issued by a regulatory body as defined in NRS 622.060 or who is regulated pursuant to the Nevada Supreme Court Rules; and (b) Practices his or her profession for any type of compensation as an employee. 5. The city licensing agency shall provide upon request an application for a state

business license pursuant to chapter 76 of NRS. No license to engage in any type of business may be granted unless the applicant

for the license: (a) Signs an affidavit affirming that the business has complied with the provisions

of chapter 76 of NRS; or (b) Provides to the city licensing agency the business identification number of the

applicant assigned by the Secretary of State pursuant to NRS 225.082 which the city may use to validate that the applicant is currently in good standing

with the State and has complied with the provisions of chapter 76 of NRS. 6. No license to engage in business as a seller of tangible personal property may

be granted unless the applicant for the license: (a) Presents written evidence that: (1) The Department of Taxation has issued or will issue a permit for this activity,

and this evidence clearly identifies the business by name; or (2) Another regulatory agency of the State has issued or will issue a license required

for this activity; or (b) Provides to the city licensing agency the business identification number of the

applicant assigned by the Secretary of State pursuant to NRS 225.082 which the city may use to validate that the applicant is currently in good standing

with the State and has complied with the provisions of paragraph (a). 7. Any license tax levied under the provisions of this section constitutes a lien

upon the real and personal property of the business upon which the tax was levied

until the tax is paid. The lien has the same priority as a lien for general taxes. The lien must be enforced: (a) By recording in the office of the county recorder, within 6 months following the

date on which the tax became delinquent or was otherwise determined to be due and

owing, a notice of the tax lien containing the following: (1) The amount of tax due and the appropriate year; (2) The name of the record owner of the property; (3) A description of the property sufficient for identification; and (4) A verification by the oath of any member of the board of county commissioners

or the county fair and recreation board; and (b) By an action for foreclosure against such property in the same manner as an action

for foreclosure of any other lien, commenced within 2 years after the date of recording

of the notice of the tax lien, and accompanied by appropriate notice to other lienholders. 8. The city council or other governing body of each incorporated city may delegate

the power and authority to enforce such liens to the county fair and recreation board. If the authority is so delegated, the governing body shall revoke or suspend the

license of a business upon certification by the board that the license tax has become

delinquent, and shall not reinstate the license until the tax is paid. Except as otherwise provided in NRS 239.0115 and 268.0966 , all information concerning license taxes levied by an ordinance authorized by this

section or other information concerning the business affairs or operation of any licensee

obtained as a result of the payment of those license taxes or as the result of any

audit or examination of the books of the city by any authorized employee of a county

fair and recreation board for any license tax levied for the purpose of NRS 244A.597 to 244A.655 , inclusive, is confidential and must not be disclosed by any member, official or

employee of the county fair and recreation board or the city imposing the license

tax unless the disclosure is authorized by the affirmative action of a majority of

the members of the appropriate county fair and recreation board. Continuing disclosure may be so authorized under an agreement with the Department

of Taxation or the Secretary of State for the exchange of information concerning taxpayers. 9. Except as otherwise provided by regulations adopted by the Cannabis Compliance

Board pursuant to NRS 678B.645 , the city council or other governing body of an incorporated city shall not license

or otherwise allow a person to operate a business that allows cannabis, as defined

in NRS 678A.085 , or cannabis products, as defined in NRS 678A.120 , to be consumed on the premises of the business, other than a cannabis consumption

lounge, as defined in NRS 678A.087 , in accordance with the provisions of chapter 678B of NRS . 10. The powers conferred by this section are in addition and supplemental to, and

not in substitution for, and the limitations imposed by this section do not affect

the powers conferred by, any other law. No part of this section repeals or affects any other law or any part thereof, it

being intended that this section provide a separate method of accomplishing its objectives,

and not an exclusive one.