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had disclosed his 2010 return. Romney paid an effective tax rate of about 14 percent last year and more than 20 percent during the two decades, according to his campaign.

The Senate majority leader also repeated complaints that Romney opposed assisting Nevada homeowners, saying last year that the market should be allowed to "hit bottom."

Romney's housing plan seemed aimed at repairing any damage one month before early voting starts Oct. 20 in Nevada. Nevada is among a dozen states the candidates are focused on as key to victory.

At the lively rally, Romney called job creation "the ultimate way to get home prices" rising again.

Romney said his economic plan would create 12 million jobs over four years by encouraging energy development and small-business entrepreneurs and by shifting federal dollars for job training to the states so each one could create tailor-made programs to suit their communities.

Now, about 60 percent of Nevada homeowners owe more on their mortgages than their houses are worth, and tens of thousands have lost their homes and life savings to foreclosures.

The Romney campaign and Republicans argue Obama failed to act quickly enough to deal with the housing crisis when he took office in 2009. Also, critics say the programs he has launched to help people stay in their homes and get lower interest rates and payments have been inadequate.

In a nod to the local economy and a dig at Obama, Romney drew loud cheers when he said as president he would urge people to come to Las Vegas, which relies on tourist and gaming spending. Obama once said companies shouldn't waste money by holding conventions in Las Vegas.

"You're going to have a president that encourages people to come to Las Vegas for company meetings and not to stay home or go somewhere else," Romney said during his 20-minute speech.

Romney said he is counting on his supporters to turn out the vote come Election Day so that he can return America to its entrepreneurial ways and stop the expansion of government.

"We're going to make it happen," he said to loud cries and foot- stomping from the crowd, which waved Romney campaign signs. "I need you to get me elected in November."

The rally came after Romney met privately with contributors, seeking their financial help to win. During the meeting, he made the case that Obama has failed the leadership test. Recently, the president said he would give himself an "incomplete" grade on the economy, Romney said.

"I give him an F instead," Romney added, speaking at the private lunch to a well-heeled crowd. "I don't see how you can look at his record and give him anything but an F."

At the rally and at the fundraiser, Romney said Obama had given up, referring to comments the president made on Thursday that "you can't fix Washington from inside."

Romney said Obama "raised the white flag of surrender."

"That's great because he's going to get that chance in a moment," Romney said, delivering the biggest applause line to the pricey crowd at Red Rock Resort.

Romney said he would do a better job leading the country than Obama.

"To have Democrats and Republicans come together requires leadership from the top," he said. "When I go to Washington, I will lead and we will finally get America back on top."

Sands Corp. Chairman Sheldon Adelson was in the front row of the fundraiser inside TBones Chophouse. Also there: the Fertittas, Frank and Lorenzo, who own Station Casinos.

The 250 donors gave from $2,500 to $25,000 each for Romney's campaign.

Obama, campaigning in Virginia, on Friday mocked Romney and tried to turn the tables on the inside vs. outside debate. He said Romney declared he would "get the job done from the inside."

"What kind of inside job is he talking about?" Obama said. "Is it the job of rubber-stamping the top-down, you're-on-your-own agenda of this Republican Congress? Because if it is, we don't want it. ... We don't want an inside job in Washington. We want change in Washington."

Friday's stop was Romney's sixth visit to Nevada since April, when he became the presumptive GOP nominee. In all, Romney has come to Nevada 16 times in the past two years.

Obama has visited Nevada seven times this year and 14 times as president, a White House record.

The race in Nevada and nationwide is considered too close to call, although most state and national polls show Obama leading Romney, who is struggling to gain traction.

A new CNN poll of likely voters in the Silver State released Thursday showed the president edging the former Massachusetts governor, 49 percent to 46 percent. The survey had a margin of error of 3.5 percentage points.