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 377.055 – Allocation and deposit of proceeds of basic city-county relief tax.
The Department shall monthly determine for each county an amount of money equal to the sum of: 1. Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax collected in that county pursuant to this chapter during the preceding month, less the corresponding amount transferred to the State General […]
NRS 377.057 – Distribution of supplemental city-county relief tax.
1. The State Controller, acting upon the relevant information furnished by the Department, shall distribute monthly from the fees, taxes, interest and penalties which derive from the supplemental city-county relief tax collected in all counties and from out-of-state businesses during the preceding month, excluding any amounts required to be remitted pursuant to NRS 360.850 and […]
NRS 377.060 – Redistribution by Department.
The Department may redistribute any tax, penalty and interest distributed to a county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the Department obtains knowledge of the improper distribution. (Added to NRS by 1969, 1136; A 1975, 1741)
NRS 377.070 – Department may act for counties.
In any proceeding under any ordinance enacted pursuant to this chapter, the Department may act for and on behalf of the county which has enacted that ordinance. (Added to NRS by 1969, 1136; A 1975, 1741)