33 chapters · 2,132 sections in this title.
NRS 377.010 Short title.
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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.
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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. “Supplem…
NRS 377.030 County ordinance imposing tax: Enactment; date of imposition of tax.
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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 impo…
NRS 377.040 County ordinance imposing tax: Mandatory provisions.
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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 …