Title 22

NRS 271A.060 “Retailer” defined. “Retailer” has the meaning ascribed to it in NRS 374.060. (Added to NRS by 2005, 2363) TOURISM IMPROVEMENT DISTRICTS

NRS 271A.070 Creation; acquisition, operation and ownership of projects located within districts; pledge of proceeds of certain taxes; boundaries; financing or reimbursement; exceptions. 1. Except as otherwise provided in this section and NRS 271A.080, the governing body of a mun…

NRS 271A.080 Prerequisites for adoption of ordinance. The governing body of a municipality shall not adopt an ordinance pursuant to NRS 271A.070 unless: 1. If the ordinance: (a) Creates a district, the governing body has determined that no retailers will have maintained or will b…

NRS 271A.090 Conclusiveness of determinations. Any determination, written finding or approval made pursuant to NRS 271A.080 is conclusive in the absence of fraud or gross abuse of discretion. (Added to NRS by 2005, 2366)

NRS 271A.100 Agreement with Department of Taxation regarding distribution of pledged amounts; frequency and duration of distributions. After the adoption of an ordinance creating a district in accordance with this chapter, the governing body of the municipality and the Department…

NRS 271A.105 Annual report to Legislature by municipality; semiannual report to Legislature by Department of Taxation; exception. 1. On or before September 1 of each year, the governing body of a municipality that creates a district before, on or after July 1, 2011, shall prepare…

NRS 271A.110 Agreement with owner of property interest within district to defray cost of local governmental services during term of pledge: Contents; finding by governing body of municipality. 1. The governing body of a municipality may, except as otherwise provided in subsection…

NRS 271A.120 Issuance of special obligations; agreements to reimburse entities or persons for project costs; restrictions on financing and reimbursement; feasibility studies; default on special obligations or agreements; security for special obligations or agreements; automatic t…

NRS 271A.125 Independent auditing of certain claims; additional restrictions on financing or reimbursement; information concerning retail facilities to be provided to Department of Taxation on request. 1. The governing body of a municipality: (a) Shall require the review of each …

NRS 271A.130 Competitive bidding not required; exceptions; applicability of provisions governing payment of prevailing wage for projects; duty of municipality to ensure compliance with subcontracting requirements. 1. Except as otherwise provided in this section and NRS 271A.140 a…

NRS 271A.140 Subcontracts: Duties of contractor or developer and municipality. 1. Except as otherwise provided in subsection 4, a contractor or developer who enters into a contract to which the provisions of subsection 3 or 5 of NRS 271A.130 apply shall: (a) Advertise for at leas…

NRS 271A.150 Administration of district pursuant to economic development financing agreement approved by Office of Economic Development. 1. Notwithstanding any provision of this chapter to the contrary, if the governing body submits to the Office of Economic Development an econom…