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)
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 […]
“Board” means the board of county commissioners. (Added to NRS by 1997, 2970)
“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 […]
“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)
“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)
“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 […]
“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)
“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 […]
“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)
“Senior citizen” means a person who: 1. Is 65 years of age or older; or 2. Has a physical or mental limitation that restricts the person’s ability to provide for his or her recreational, cultural, leisure or nutritional needs. (Added to NRS by 2005, 1396)
“Services for senior citizens” means services that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens. (Added to NRS by 2005, 1396)
1. The board of county commissioners of: (a) Any county may enact an ordinance imposing 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 pursuant to NRS 377A.030. (b) Any county whose population is less […]
Except as otherwise provided in NRS 377A.110, any ordinance enacted under 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) For a tax to promote tourism, one-quarter of 1 percent; (b) For a tax to establish and maintain a […]
Any ordinance amending the taxing ordinance must include a provision in substance that the county shall amend the contract made under subsection 4 of NRS 377A.030 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory ordinance, unless the county determines with […]
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 […]
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)
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 […]
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 […]
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 […]
