Section 363C.530 - Accommodation (NAICS 721)1. The accommodation business category (NAICS 721) includes all business entities primarily engaged in providing lodging or short-term accommodations for travelers, vacationers and others.2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.2 percent.Added to NRS by 2015, 2894Added by 2015, Ch. 487,§46, eff. 7/1/2015.