Nevada § 268.0968 - Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration
Full text of Nevada Nevada Revised Statutes § 268.0968 — Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration, with citation guidance and answers to common questions.
§ 268.0968. Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration
1. Except as otherwise provided in NRS 268.096 and 268.801 to 268.808 , inclusive, a city located in a county whose population is 700,000 or more shall
not impose a new tax on the rental of transient lodging or increase the rate of an
existing tax on the rental of transient lodging after March 25, 1991. 2. Except as otherwise provided in NRS 268.7845 , a city located in a county whose population is 100,000 or more but less than 700,000
shall not impose a new tax on the rental of transient lodging or increase the rate
of an existing tax on the rental of transient lodging after March 25, 1991. 3. The Legislature hereby declares that the limitation imposed by subsection 2 will
not be repealed or amended except to allow the imposition of an increase in such a
tax for: (a) The promotion of tourism; (b) The construction or operation of tourism facilities by a convention and visitors
authority; or (c) The acquisition, establishment, construction or expansion of one or more railroad
grade separation projects.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 268.0968
What does Nevada Revised Statutes § 268.0968 cover?
Section 268.0968 ("Tax on revenues from rental of transient lodging: Limitations on imposition of new tax and on increase in rate of existing tax; legislative declaration") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 268.0968?
A common citation format is "Nevada Revised Statutes § 268.0968" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 268.0968 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.