Nev. Rev. Stat. § 377B.010
Definitions
As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377B.020 to 377B.050, inclusive, have the meanings ascribed to them in those sections.
Nevada Revised Statutes Chapter 377B — Tax for Infrastructure
Nevada · statute · Nev. Rev. Stat. ch. 377B · 17 active provisions
Nev. Rev. Stat. § 377B.020
“Solid waste” defined
“Solid waste” has the meaning ascribed to it in NRS 444.490.
Nev. Rev. Stat. § 377B.030
“Wastewater facilities” defined
“Wastewater facilities” means: 1. Any devices and systems used in the storage, treatment, control of odor, recycling and reclamation of municipal sewage or industrial wastes of a liquid nature, including, without limitation, outfall sewers, pumping, power and other equipment, and their appurtenances; 2. Extensions, imp…
Nev. Rev. Stat. § 377B.040
“Water authority” defined
“Water authority” means a water authority organized as a public agency or an entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at the time of formation included the three largest retail water purveyors in the county and which is responsible for the acquisition, treatment and delivery…
Nev. Rev. Stat. § 377B.050
“Water facilities” defined
“Water facilities” means facilities pertaining to a water system for the collection, transportation, treatment, purification and distribution of water, including, without limitation, springs, wells, ponds, lakes, water rights, other raw water sources, basin cribs, dams, spillways, retarding basins, detention basins, re…
Nev. Rev. Stat. § 377B.100
County ordinance imposing tax: Enactment; contents; cessation; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; periodic review of plan in certain counties; impairment of outstanding obligations prohibited
1. The board of county commissioners of any county may by ordinance, but not as in a case of emergency, impose a tax for infrastructure pursuant to this section and NRS 377B.110. 2. An ordinance enacted pursuant to this chapter may not become effective before a question concerning the imposition of the tax is approved…
Nev. Rev. Stat. § 377B.110
Mandatory provisions of ordinance imposing tax
An ordinance enacted pursuant to 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) In a county whose population is 100,000 or more but less than 700,000, one-eighth of 1 percent; or (b) In all other counties, one-quarter of 1 per…
Nev. Rev. Stat. § 377B.120
Mandatory provision of ordinance amending ordinance imposing tax
An ordinance amending the ordinance enacted pursuant to NRS 377B.100 must include a provision in substance that the county shall amend the contract made pursuant to subsection 5 of NRS 377B.110 by a contract made between the county and the State acting by and through the Department before the effective date of the amen…
Nev. Rev. Stat. § 377B.130
Remittances to Department; deposit in Sales and Use Tax Account; distribution
1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the counties pursuant to 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 Us…
Nev. Rev. Stat. § 377B.140
Redistribution by Department
The Department may redistribute any fee, tax, penalty and interest to: 1. A county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists; or 2. The water authority in a county whose population is 700,000 or more and in which a water authority exists…
Nev. Rev. Stat. § 377B.150
Infrastructure fund: Deposit of net tax proceeds
1. In a county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists, the county treasurer shall deposit the money received from the State Controller pursuant to NRS 377B.130 in the county treasury for credit to a fund to be known as the infrastruct…
Nev. Rev. Stat. § 377B.160
Infrastructure fund: Expenditure of principal, interest and income
The money in the infrastructure fund, including interest and any other income from the fund: 1. In a county whose population is 700,000 or more, must only be expended by the water authority, distributed by the water authority to its members, distributed by the water authority pursuant to NRS 377B.170 to a city or town…
Nev. Rev. Stat. § 377B.170
Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities
1. In a county whose population is 700,000 or more and in which a water authority exists, the water authority shall enter into an interlocal agreement with a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or with a public entity in the county wh…
Nev. Rev. Stat. § 377B.180
Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund
If a water authority in a county whose population is 700,000 or more has entered into an interlocal agreement to provide a distribution from the infrastructure fund pursuant to NRS 377B.170 to a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or…
Nev. Rev. Stat. § 377B.190
Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commissioners or water authority
1. Money for the payment of the cost of one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter may be obtained by the issuance of bonds and other securities as provided in this section, or, subject to any pledges, liens and other cont…
Nev. Rev. Stat. § 377B.200
Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities
1. Each document providing for the issuance of any bond or security issued pursuant to this chapter which is payable from the receipts of the taxes imposed by this chapter or revenue generated by one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant…
Nev. Rev. Stat. § 377B.210
Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances
If a person has not been habitually delinquent in the payment of any sales or use tax at any time within the immediately preceding 3 years, the Department shall disregard the amount of any tax due pursuant to this chapter when determining the amount of any security it may require from that person for the payment of any…