NRS 377A.130 – Public transit system: Services.
A public transit system may, in addition to providing local transportation within a county, provide: 1. Services to assist commuters in communicating with others to share rides; 2. Transportation for elderly persons and persons with disabilities, including, without limitation, nonemergency medical transportation of persons to facilitate their participation in jobs and day training services as […]
NRS 377A.062 – Fund for county swimming pool: Deposit and use of net tax proceeds.
1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 to support the operation and maintenance of a county swimming pool and recreational facility in the county treasury for credit to a fund to be known as the fund for the county swimming pool. 2. The fund for the […]
NRS 377A.064 – County fund for promotion of tourism: Deposit of net tax proceeds.
1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 for promotion of tourism in the county treasury for credit to a fund to be known as the county fund for promotion of tourism. 2. The county fund for promotion of tourism must be accounted for as a separate […]
NRS 377A.068 – Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds.
1. In any county in which a tax for promotion of tourism has been imposed, the board shall by resolution create a county fair and recreation board pursuant to chapter 244A of NRS if one has not already been created under that chapter. 2. The county fair and recreation board shall appropriate money in the […]
NRS 377A.018 – “Senior citizen” defined.
“Senior citizen” means a person who: 1. Is 65 years of age or older; or 2. Has a physical or mental limitation that restricts the person’s ability to provide for his or her recreational, cultural, leisure or nutritional needs. (Added to NRS by 2005, 1396)
NRS 377A.019 – “Services for senior citizens” defined.
“Services for senior citizens” means services that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens. (Added to NRS by 2005, 1396)
NRS 377A.020 – Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates.
1. The board of county commissioners of: (a) Any county may enact an ordinance imposing a tax for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes pursuant to NRS 377A.030. (b) Any county whose population is less […]
NRS 377A.030 – Mandatory provisions of ordinance imposing tax.
Except as otherwise provided in NRS 377A.110, any ordinance enacted under this chapter must include provisions in substance as follows: 1. A provision imposing a tax upon retailers at the rate of not more than: (a) For a tax to promote tourism, one-quarter of 1 percent; (b) For a tax to establish and maintain a […]
NRS 377A.040 – Mandatory provision of ordinance amending ordinance imposing tax.
Any ordinance amending the taxing ordinance must include a provision in substance that the county shall amend the contract made under subsection 4 of NRS 377A.030 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory ordinance, unless the county determines with […]
NRS 377A.050 – Remittances to Department; deposit in Sales and Use Tax Account; distribution.
1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the counties under this chapter must be paid to the Department in the form of remittances payable to the Department. 2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and […]