NRS 377A.010 – Definitions.
As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377A.011 to 377A.019, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1981, 1648; A 1985, 734; 1991, 40; 1997, 2971; 2005, 1397)
NRS 377A.011 – “Agriculture” defined.
1. “Agriculture” means the current use of real property as a business venture for profit, which business venture produced a minimum gross income of $5,000 during the immediately preceding calendar year from the following pursuits: (a) Raising, harvesting and selling crops, fruit, flowers, timber or other products of the soil; (b) Feeding, breeding, management and […]
NRS 377A.012 – “Board” defined.
“Board” means the board of county commissioners. (Added to NRS by 1997, 2970)
NRS 377A.014 – “Construction, maintenance and repair” defined.
“Construction, maintenance and repair” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is necessary for the safe and efficient use of the public road, including, without limitation: 1. Grades and regrades; 2. Graveling, oiling, surfacing, macadamizing […]
NRS 377A.0145 – “Facility for senior citizens” defined.
“Facility for senior citizens” means real and personal property and improvements to real property that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens, or any combination thereof, and all appurtenances or customary facilities and uses associated therewith. (Added to NRS by 2005, 1395)
NRS 376A.080 – Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.
1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section. 2. The money received by a county, city or general […]
NRS 377.010 – Short title.
This chapter may be cited as the City-County Relief Tax Law. (Added to NRS by 1969, 1135; A 1975, 28)
NRS 377.020 – Definitions.
As used in this chapter, unless the context requires otherwise: 1. “Basic city-county relief tax” means that portion of the tax which is levied at the rate of 0.5 percent. 2. “City” means an incorporated city. 3. “County” includes Carson City. 4. “Supplemental city-county relief tax” means the remainder of the tax after subtracting the […]
NRS 377.030 – County ordinance imposing tax: Enactment; date of imposition of tax.
1. The board of county commissioners shall enact an ordinance imposing a city-county relief tax. 2. The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance. (Added […]
NRS 377.040 – County ordinance imposing tax: Mandatory provisions.
The city-county relief tax ordinance enacted under this chapter must include provisions in substance as follows: 1. A provision imposing a tax upon retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in […]