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 […]
NRS 377A.140 – Public transit system in larger counties: Programs to reduce or manage motor vehicle traffic, and other services requested by general public.
A public transit system in a county whose population is 700,000 or more may, in addition to providing local transportation within the county and the services described in NRS 377A.130, provide: 1. Programs to reduce or manage motor vehicle traffic; and 2. Any other services for a public transit system which are requested by the […]
NRS 377A.070 – Public transit fund: Deposit of net tax proceeds.
1. The county treasurer shall deposit the money received from the State Controller pursuant to NRS 377A.050 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 in the county treasury for credit to a fund to be […]
NRS 377A.080 – Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission.
1. In any county in which 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 has been imposed, the board shall by ordinance create a regional transportation commission pursuant to chapter 277A of NRS if […]
NRS 377A.090 – Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners or regional transportation commission.
1. Money for the payment of the cost of establishing and maintaining 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 may be obtained by the issuance of bonds and other securities as provided in subsection 2 or […]
NRS 377A.092 – Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds.
1. In any county in which a tax has been imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.020, the county treasurer shall deposit the money that is attributable to the imposition of the tax and which is received from the State Controller pursuant to NRS 377A.050 for credit to a fund to […]
NRS 377A.094 – Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners.
1. Except as otherwise provided in this subsection, money to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes may be obtained, as the board may determine: (a) By […]