Title 32

NRS 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 wa…

NRS 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. T…

NRS 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 mo…

NRS 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 co…

NRS 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 remitta…

NRS 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…

NRS 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 Control…

NRS 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, distribu…

NRS 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 exist…

NRS 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 distr…

NRS 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 pr…

NRS 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 rece…

NRS 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 immediat…