Title 32

NRS 375B.370 Action to prevent or enjoin collection of tax barred. No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by…

NRS 375B.380 Suits for collection in other states authorized; suits for collection by officers of other states authorized. The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An officer of another state which extends a like co…

NRS 375B.390 Remedies of State cumulative; no election of remedies. The remedies of the State for the enforcement of the tax imposed by NRS 375B.100 are cumulative, and no action taken by the Department or any other state officer or agency constitutes an election by the State or …

NRS 375B.400 Deposit, separate accounting and expenditure of proceeds. 1. The Department shall deposit all payments received pursuant to this chapter in the State General Fund. 2. The money deposited in the State General Fund pursuant to subsection 1 must be accounted for separat…

NRS 375B.410 Authorized use of proceeds. The money collected pursuant to the provisions of this chapter must be used only for the purpose of education, to be divided between the common schools and the Nevada System of Higher Education for their support and maintenance. (Added to …

NRS 376A.010 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Open-space land” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or ot…

NRS 376A.020 Adoption of open-space plan in certain counties. [Effective through September 30, 2029.] 1. The board of county commissioners of a county whose population is less than 700,000 may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for: …

NRS 376A.030 Authority of board of county commissioners following adoption of open-space plan. 1. If an open-space plan is adopted pursuant to NRS 376A.020, the board of county commissioners may: (a) Operate, manage, improve and maintain as open space land, any land to which the …

NRS 376A.035 Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists. 1. For the purposes of NRS 376A.040, 376A.050 and 376A.070, a special election may be held only if the board of county commissione…

NRS 376A.040 Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective through September 30, 2029.] 1. In addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners of a county whose popu…

NRS 376A.050 Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.] 1. Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of cou…

NRS 376A.060 Mandatory provisions of ordinance imposing sales and use tax. Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include: 1. Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable. 2. A provision that all amend…

NRS 376A.070 Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.] 1. The board of county commissioners in a county whose population is less than 700,000 may levy an ad valorem tax at the rate…

NRS 376A.080 Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070. 1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement di…

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. 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. 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. 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 …

NRS 377.050 Remittances to Department; deposits in Sales and Use Tax Account; transfers. 1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances made pay…

NRS 377.055 Allocation and deposit of proceeds of basic city-county relief tax. The Department shall monthly determine for each county an amount of money equal to the sum of: 1. Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax coll…

NRS 377.057 Distribution of supplemental city-county relief tax. 1. The State Controller, acting upon the relevant information furnished by the Department, shall distribute monthly from the fees, taxes, interest and penalties which derive from the supplemental city-county relief …

NRS 377.060 Redistribution by Department. The Department may redistribute any tax, penalty and interest distributed to a county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the Departme…

NRS 377.070 Department may 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 1969, 1136; A 1975, 1741)

NRS 377A.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377A.011 to 377A.019, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1981, 1648; A 1985, 734; 1991, 40; 1997, 2971; 2005…

NRS 377A.011 “Agriculture” defined. 1. “Agriculture” means the current use of real property as a business venture for profit, which business venture produced a minimum gross income of $5,000 during the immediately preceding calendar year from the following pursuits: (a) Raising, …

NRS 377A.012 “Board” defined. “Board” means the board of county commissioners. (Added to NRS by 1997, 2970)

NRS 377A.014 “Construction, maintenance and repair” defined. “Construction, maintenance and repair” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is neces…

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…