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 […]
NRS 377A.060 – Redistribution by Department.
The Department may redistribute any fee, tax, penalty and interest to the county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution. (Added to NRS by 1981, 1649)
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.015 – “Library” defined.
“Library” means: 1. A county library established, operated and maintained by the county pursuant to NRS 379.010; and 2. A district library established, operated and maintained by the county pursuant to NRS 379.021. (Added to NRS by 2005, 1395)
NRS 377A.0155 – “Park” defined.
“Park” means real property and any improvements made thereon that are designed to serve the cultural, leisure, recreational and outdoor needs of natural persons. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf. (Added to NRS […]
NRS 377A.016 – “Public transit system” defined.
“Public transit system” means a system employing any method of conveyance that is operated for public use and transports persons within a county. (Added to NRS by 1997, 2971)
NRS 377A.017 – “Recreational facility” defined.
“Recreational facility” means real and personal property and improvements to real property for athletic, cultural and leisure activities and all appurtenances or customary facilities and uses associated therewith. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of […]
NRS 377A.0175 – “Recreational program” defined.
“Recreational program” means a program that is designed to provide athletic, cultural or leisure activities to members of the general public. (Added to NRS by 2005, 1396)