[Amended in 1902, 1906, 1942, 1960, 1962, 1974, 1978, 1982, 1986, 1989, 1990 and 2002. The first amendment was proposed and passed by the 1899 Legislature; agreed to and passed by the 1901 Legislature; and approved and ratified by the people at the 1902 General Election. See: Statutes of Nevada 1899, p. 139 ; Statutes of Nevada 1901, p. 136 . The second amendment was proposed and passed by the 1903 Legislature; agreed to and passed by the 1905 Legislature; and approved and ratified by the people at the 1906 General Election. See: Statutes of Nevada 1903, p. 240 ; Statutes of Nevada 1905, p. 277 . The third amendment was proposed and passed by the 1939 Legislature; agreed to and passed by the 1941 Legislature; and approved and ratified by the people at the 1942 General Election. See: Statutes of Nevada 1939, p. 360 ; Statutes of Nevada 1941, p. 559 . The fourth amendment was proposed and passed by the 1957 Legislature; agreed to and passed by the 1959 Legislature; and approved and ratified by the people at the 1960 General Election. See: Statutes of Nevada 1957, p. 805 ; Statutes of Nevada 1959, p. 939 . The fifth amendment was proposed and passed by the 1960 Legislature; agreed to and passed by the 1961 Legislature; and approved and ratified by the people at the 1962 General Election. See: Statutes of Nevada 1960, p. 509 ; Statutes of Nevada 1961, p. 825 . The sixth amendment was proposed and passed by the 1971 Legislature; agreed to and passed by the 1973 Legislature; and approved and ratified by the people at the 1974 General Election. See: Statutes of Nevada 1971, p. 2299 ; Statutes of Nevada 1973, p. 1938 . The seventh amendment was proposed and passed by the 1975 Legislature; agreed to and passed by the 1977 Legislature; and approved and ratified by the people at the 1978 General Election. See: Statutes of Nevada 1975, p. 1925 ; Statutes of Nevada 1977, p. 1727 . The eighth amendment was proposed and passed by the 1979 Legislature; agreed to and passed by the 1981 Legislature; and approved and ratified by the people at the 1982 General Election. See: Statutes of Nevada 1979, p. 1983 , Statutes of Nevada 1981, p. 2070 . The ninth and tenth amendments were proposed and passed by the 1983 Legislature; agreed to and passed by the 1985 Legislature; and approved and ratified by the people at the 1986 General Election. See: Statutes of Nevada 1983; pp. 2141 and 2225 ; Statutes of Nevada 1985, pp. 2331 and 2401 . The amendments were combined pursuant to Nev. Art. 16, § 1 . The eleventh amendment was proposed and passed by the 1987 Legislature; agreed to and passed by the 1989 Legislature; and approved and ratified by the people at a special election held on May 2, 1989. See: Statutes of Nevada 1987, p. 2442 ; Statutes of Nevada 1989, p. 2228 . The twelfth amendment was proposed by initiative petition and approved and ratified by the people at the General Elections of 1988 and 1990. The thirteenth amendment was proposed and passed by the 1999 Legislature; agreed to and passed by the 2001 Legislature; and approved and ratified by the people at the 2002 General Election. See: Statutes of Nevada 1999, p. 3968 ; Statutes of Nevada 2001, p. 3462 . The fourteenth amendment was proposed and passed by the 2011 Legislature; agreed to and passed by the 2013 Legislature; and not approved and ratified by the people at the 2014 General Election. See: Statutes of Nevada 2011, p. 3871 ; Statutes of Nevada 2013, p. 3958 .]

9. No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State.