Title 32

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…

NRS 377B.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377B.020 to 377B.050, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1997, 2394)

NRS 377B.020 “Solid waste” defined. “Solid waste” has the meaning ascribed to it in NRS 444.490. (Added to NRS by 1997, 2394)

NRS 377B.030 “Wastewater facilities” defined. “Wastewater facilities” means: 1. Any devices and systems used in the storage, treatment, control of odor, recycling and reclamation of municipal sewage or industrial wastes of a liquid nature, including, without limitation, outfall s…

NRS 377B.040 “Water authority” defined. “Water authority” means a water authority organized as a public agency or an entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at the time of formation included the three largest retail water purveyors in …

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…

NRS 377C.100 County ordinance imposing tax: Enactment; mandatory provisions. 1. On or before January 1, 2014, the board of county commissioners of each county whose population is 100,000 or more but less than 700,000 may enact an ordinance imposing a tax at the rate of one-quarte…

NRS 377C.110 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 pursuant to this chapter must be paid to the Department in the form of remittances payable to …

NRS 377C.120 Redistribution by Department. The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distribut…

NRS 377D.100 County ordinance imposing tax: Enactment; required approval; mandatory provisions. 1. The board of county commissioners of each county may enact an ordinance imposing a tax at the rate of one-quarter of 1 percent of the gross receipts of any retailer from the sale of…

NRS 377D.110 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 pursuant to this chapter must be paid to the Department in the form of remittances payable to …

NRS 377D.120 Redistribution by Department. The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distribut…

NRS 377D.130 Permissible uses of money received from tax and penalties and interest; annual report to Director of Legislative Counsel Bureau. 1. The money received from any tax imposed pursuant to NRS 377D.100 and any applicable penalty or interest must be retained by the county,…