Title 32

NRS 377A.0145 “Facility for senior citizens” defined. “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 thereo…

NRS 377A.015 “Library” defined. “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)

NRS 377A.0155 “Park” defined. “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 g…

NRS 377A.016 “Public transit system” defined. “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)

NRS 377A.017 “Recreational facility” defined. “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 in…

NRS 377A.0175 “Recreational program” defined. “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)

NRS 377A.018 “Senior citizen” defined. “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 …

NRS 377A.019 “Services for senior citizens” defined. “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)

NRS 377A.020 Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates. 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, maintenan…

NRS 377A.030 Mandatory provisions of ordinance imposing tax. 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 …

NRS 377A.040 Mandatory provision of ordinance amending ordinance imposing tax. 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 …

NRS 377A.050 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 under this chapter must be paid to the Department in the form of remittances p…

NRS 377A.060 Redistribution by Department. 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 obt…

NRS 377A.062 Fund for county swimming pool: Deposit and use of net tax proceeds. 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…

NRS 377A.064 County fund for promotion of tourism: Deposit of net tax proceeds. 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 f…

NRS 377A.068 Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds. 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 chapte…

NRS 377A.070 Public transit fund: Deposit of net tax proceeds. 1. The county treasurer shall deposit the money received from the State Controller pursuant to NRS 377A.050 for a public transit system, for the construction, maintenance and repair of public roads, for the improvemen…

NRS 377A.080 Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission. 1. In any county in which a tax for a public transit system, for …

NRS 377A.090 Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners or regional transportation commission. 1. Money for the payment of the cost of establishing and maintaining a public transit sys…

NRS 377A.092 Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds. 1. In any county in which a tax has been imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.020, the county treasurer shall deposit the money that …

NRS 377A.094 Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners. 1. Except as otherwise provided in this subsection, money to acquire, develop, construct, equip, operate, maintain, improve and manage librar…

NRS 377A.100 Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants; pledged revenues. 1. Each ordinance or resolution providing for the issuance of any bond or security issued under this chapter payable from the receipts of the tax impo…

NRS 377A.110 Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendment or modification; dissolution of regional transportation commission. 1. Sub…

NRS 377A.115 Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification. The board shall not repeal or amend or otherwise directly or indirectly modify an ordinance enacted pursuant to paragraph (d) of subsection 1 of NR…

NRS 377A.120 Department’s authority to 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. (Added to NRS by 1981, 1651)

NRS 377A.130 Public transit system: Services. A public transit system may, in addition to providing local transportation within a county, provide: 1. Services to assist commuters in communicating with others to share rides; 2. Transportation for elderly persons and persons with d…

NRS 377A.140 Public transit system in larger counties: Programs to reduce or manage motor vehicle traffic, and other services requested by general public. A public transit system in a county whose population is 700,000 or more may, in addition to providing local transportation wi…