{"data":{"id":"us-nv/nrs-364.200","jurisdiction":"us-nv","citation":"NRS 364.200","heading":"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.","body":"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:\n(a) The need for and purpose of the ordinance.\n(b) The intended use for the revenue to be obtained pursuant to the ordinance.\n2. 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.\n3. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 364 - LICENSE TAXES","TAXES AND FEES MEASURED BY INCOME OR REVENUE OF PRIVATE ENTERPRISE"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-364.html#NRS364Sec200","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"17f3983f967bf62a7428ce1e35ddfdeef235113224b938a79da340dc9b345e3c","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-364.150","next":"us-nv/nrs-364.210"},"notice":"GroundRules: Original legal text. Not legal advice."}