NV-S-0177
State tax department categories
DEPT. OF TAXATION CATEGORY INDEX
Lodging Tax // [INDEX_ONLY]
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), Lodging Tax (
NV-S-0177) is cataloged in the State tax department categories extraction domain, administered by Nevada Department of Taxation under pending_legal_pinpoint.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0177 - Exact Statutory Label: Lodging Tax
- Category: State tax department categories
- Quantified Amount: [INDEX_ONLY]
- Amount Type:
index_only - Assessment Unit / Periodicity: separate underlying transactions
- NRS Citation: pending_legal_pinpoint
- NAC Citation: None / Pending NAC schedule check
- Qualifiers & Exceptions: Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: Persons or organizations subject to the tax
- Collecting Agency: Nevada Department of Taxation
- Collector Level:
state_or_state_board - Revenue Flow Tag:
tax_category_index_not_separate_receipt— High-level tax category listed by Nevada Dept. of Taxation — underlying statutory line items audited separately - Bill Surface: Direct agency / filing / licensing collection
- Pass-Through Status: Direct statutory payer obligation
- Fund Receiver Type:
state - Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
- No-Double-Count Treatment: Excluded from additive state charge count (index, ceiling, custodial, transfer, 3rd-party retention, or non-state association)
VERIFICATION & LEDGER STATUS (DATABASE B)
- Last Researched: 2026-10-25
- Source Record Type: Nevada Department of Taxation category index
- Law Verification Status:
official_tax_category_agency_index - Rate Effective Period: Statutory snapshot 2026-10-25
- Live Agency Schedule Check:
category_only_not_rate_verified - Rate Verification Note: Pending live agency schedule reconciliation
- Actual FY2026 Ledger Revenue:
Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation - Primary Official Source: https://tax.nv.gov/Tax%20Types/
OTHER EXTRACTIONS IN STATE TAX DEPARTMENT CATEGORIES
- NV-S-0167 — Bank Branch Excise Tax (index_only)
- NV-S-0168 — Cannabis Tax (index_only)
- NV-S-0169 — Cigarette & Other Tobacco Products (OTP) Tax (index_only)
- NV-S-0170 — Commerce Tax (index_only)
- NV-S-0171 — Consumer Use Tax (index_only)
- NV-S-0172 — Exhibition Facility Fee (EFF) (index_only)
- NV-S-0173 — Gold & Silver Excise Tax (index_only)
- NV-S-0174 — Insurance Premium Tax (index_only)
- NV-S-0175 — Liquor Tax (index_only)
- NV-S-0176 — Live Entertainment Tax (LET) (index_only)
- NV-S-0178 — Modified Business Tax (MBT) (index_only)