Nev. Rev. Stat. § 377.010
Short title
This chapter may be cited as the City-County Relief Tax Law.
Nevada Revised Statutes Chapter 377 — City-County Relief Tax
Nevada · statute · Nev. Rev. Stat. ch. 377 · 9 active provisions
Nev. Rev. Stat. § 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 afte…
Nev. Rev. Stat. § 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 ordinanc…
Nev. Rev. Stat. § 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 con…
Nev. Rev. Stat. § 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 Use Tax…
Nev. Rev. Stat. § 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 t…
Nev. Rev. Stat. § 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…
Nev. Rev. Stat. § 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.
Nev. Rev. Stat. § 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.