NRS 377B.030 – “Wastewater facilities” defined.
“Wastewater facilities” means: 1. Any devices and systems used in the storage, treatment, control of odor, recycling and reclamation of municipal sewage or industrial wastes of a liquid nature, including, without limitation, outfall sewers, pumping, power and other equipment, and their appurtenances; 2. Extensions, improvements, remodeling, additions and alterations of any device or system described […]
NRS 377B.040 – “Water authority” defined.
“Water authority” means a water authority organized as a public agency or an entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at the time of formation included the three largest retail water purveyors in the county and which is responsible for the acquisition, treatment and delivery of water and water […]
NRS 377B.050 – “Water facilities” defined.
“Water facilities” means facilities pertaining to a water system for the collection, transportation, treatment, purification and distribution of water, including, without limitation, springs, wells, ponds, lakes, water rights, other raw water sources, basin cribs, dams, spillways, retarding basins, detention basins, reservoirs, towers and other storage facilities, pumping plants, infiltration galleries, filtration plants, purification systems, other […]
NRS 377B.100 – County ordinance imposing tax: Enactment; contents; cessation; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; periodic review of plan in certain counties; impairment of outstanding obligations prohibited.
1. The board of county commissioners of any county may by ordinance, but not as in a case of emergency, impose a tax for infrastructure pursuant to this section and NRS 377B.110. 2. An ordinance enacted pursuant to this chapter may not become effective before a question concerning the imposition of the tax is approved […]
NRS 377B.110 – Mandatory provisions of ordinance imposing tax.
An ordinance enacted pursuant to 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) In a county whose population is 100,000 or more but less than 700,000, one-eighth of 1 percent; or (b) In all other counties, one-quarter of […]
NRS 377B.120 – Mandatory provision of ordinance amending ordinance imposing tax.
An ordinance amending the ordinance enacted pursuant to NRS 377B.100 must include a provision in substance that the county shall amend the contract made pursuant to subsection 5 of NRS 377B.110 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory taxing […]
NRS 377B.130 – 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 pursuant to 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 […]