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 […]
NRS 377.050 – Remittances to Department; deposits in Sales and Use Tax Account; transfers.
1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances made payable to the Department. 2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and […]
NRS 375B.400 – Deposit, separate accounting and expenditure of proceeds.
1. The Department shall deposit all payments received pursuant to this chapter in the State General Fund. 2. The money deposited in the State General Fund pursuant to subsection 1 must be accounted for separately and may only be expended upon legislative appropriation. (Added to NRS by 1989, 1500)
NRS 375B.410 – Authorized use of proceeds.
The money collected pursuant to the provisions of this chapter must be used only for the purpose of education, to be divided between the common schools and the Nevada System of Higher Education for their support and maintenance. (Added to NRS by 1989, 1500; A 1993, 399; 2005, 366)
NRS 376A.010 – Definitions.
As used in this chapter, unless the context otherwise requires: 1. “Open-space land” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by […]
NRS 376A.020 – Adoption of open-space plan in certain counties. [Effective through September 30, 2029.] Adoption of open-space plan in certain counties. [Effective October 1, 2029.]
1. The board of county commissioners of a county whose population is less than 700,000 may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for: (a) The development and use of open-space land for a period of 20 years; (b) The financing for the acquisition of open-space land; and […]
NRS 376A.030 – Authority of board of county commissioners following adoption of open-space plan.
1. If an open-space plan is adopted pursuant to NRS 376A.020, the board of county commissioners may: (a) Operate, manage, improve and maintain as open space land, any land to which the county holds title, or to which a city within the county holds title if the governing body of the city so requests; and […]