2005 Nevada Revised Statutes - Chapter 377 — City-County Relief Tax

CHAPTER 377 - CITY-COUNTY RELIEF TAX

NRS 377.010 Shorttitle.

NRS 377.020 Definitions.

NRS 377.030 Countyordinance imposing tax: Enactment; date of imposition of tax.

NRS 377.040 Countyordinance imposing tax: Mandatory provisions.

NRS 377.050 Remittancesto Department; deposits in Sales and Use Tax Account; transfers.

NRS 377.055 Allocationand deposit of proceeds of basic city-county relief tax.

NRS 377.057 Distributionof supplemental city-county relief tax.

NRS 377.060 Redistributionby Department.

NRS 377.070 Departmentmay act for counties.

NRS 377.080 Pledgeof percentage of revenue to payment of bonds. [Replaced in revision by NRS 360.698.]

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NRS 377.010 Shorttitle. This chapter may be cited as theCity-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 requiresotherwise:

1. Basic city-county relief tax means that portionof the tax which is levied at the rate of 0.5 percent.

2. City means an incorporated city.

3. County includes Carson City.

4. Supplemental city-county relief tax means theremainder of the tax after subtracting the basic city-county relief tax.

(Added to NRS by 1969, 1135; A 1975, 1740; 1981, 294;1987, 1723)

NRS 377.030 Countyordinance imposing tax: Enactment; date of imposition of tax.

1. The board of county commissioners shall enact anordinance imposing a city-county relief tax.

2. The ordinance enacted pursuant to this section mustprovide that the city-county relief tax be imposed on the first day of thefirst calendar quarter that begins at least 120 days after the effective dateof the ordinance.

(Added to NRS by 1969, 1135; A 1971, 130; 1981, 294; 2003, 2382; 2005, 1778)

NRS 377.040 Countyordinance imposing tax: Mandatory provisions. Thecity-county relief tax ordinance enacted under this chapter must include provisionsin substance as follows:

1. A provision imposing a tax upon retailers at therate of 2.25 percent of the gross receipts of any retailer from the sale of alltangible personal property sold at retail, or stored, used or otherwiseconsumed, in a county.

2. Provisions substantially identical to those of theLocal School Support Tax Law, insofar as applicable.

3. A provision that all amendments to the provisionsof the Local School Support Tax Law subsequent to the date of enactment of theordinance, not inconsistent with this chapter, automatically become a part ofthe city-county relief tax ordinance of the county.

4. A provision that the county shall contract beforethe effective date of the city-county relief tax ordinance with the Departmentto perform all functions incident to the administration or operation of thecity-county relief tax.

(Added to NRS by 1969, 1135; A 1975, 1740; 1981, 295)

NRS 377.050 Remittancesto Department; deposits in Sales and Use Tax Account; transfers.

1. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid to counties under this chapter must bepaid to the Department in the form of remittances made payable to theDepartment.

2. The Department shall deposit the payments with theState Treasurer for credit to the Sales and Use Tax Account in the StateGeneral Fund.

3. The State Controller, acting upon the collectiondata furnished by the Department, shall, before making the distributionsrequired by NRS 360.850, 360.855, 377.055and 377.057, monthly transfer from theSales and Use Tax Account .75 percent of all fees, taxes, interests andpenalties collected pursuant to this chapter during the preceding month to theappropriate account in the State General Fund as compensation to the State forthe cost of collecting the tax.

(Added to NRS by 1969, 1136; A 1971, 130, 2089; 1973,35; 1975, 1740; 1981, 259, 295, 1243; 1991, 2168; 1993, 1993; 1997, 460; 1999, 1907; 2003, 2939; 2005, 2373)

NRS 377.055 Allocationand deposit of proceeds of basic city-county relief tax. The Department shall monthly determine for each county anamount of money equal to the sum of:

1. Any fees and any taxes, interest and penaltieswhich derive from the basic city-county relief tax collected in that countypursuant to this chapter during the preceding month, less the correspondingamount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050; and

2. That proportion of the total amount of taxes whichderive from that portion of the tax levied at the rate of one-half of 1 percentcollected pursuant to this chapter during the preceding month from out-of-statebusinesses not maintaining a fixed place of business within this State, lessthe corresponding amount transferred to the State General Fund pursuant tosubsection 3 of NRS 377.050, which thepopulation of that county bears to the total population of all counties whichhave in effect a city-county relief tax ordinance,

and, exceptas otherwise required to carry out NRS360.850 and 360.855, deposit themoney in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respectivesubaccounts of each county.

(Added to NRS by 1981, 296; A 1981, 1779; 1983, 391,2063, 2065; 1991, 1428, 2169; 1993, 599; 1997, 3288; 1999, 19; 2001, 296; 2003, 2382, 2939; 2005, 2373)

NRS 377.057 Distributionof supplemental city-county relief tax.

1. The State Controller, acting upon the relevantinformation furnished by the Department, shall distribute monthly from thefees, taxes, interest and penalties which derive from the supplementalcity-county relief tax collected in all counties and from out-of-statebusinesses during the preceding month, excluding any amounts required to beremitted pursuant to NRS 360.850 and 360.855 and except as otherwise provided insubsection 2, to:

(a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon,Mineral, Nye, Pershing, Storey and White Pine counties, an amount equal toone-twelfth of the amount distributed in the immediately preceding fiscal yearmultiplied by one plus:

(1) The percentage change in the total receiptsfrom the supplemental city-county relief tax for all counties and fromout-of-state businesses, from the fiscal year 2 years preceding the immediatelypreceding fiscal year to the fiscal year preceding the immediately precedingfiscal year; or

(2) Except as otherwise provided in thisparagraph, the percentage change in the population of the county, as certifiedby the Governor pursuant to NRS 360.285,added to the percentage change in the Consumer Price Index for the year endingon December 31 next preceding the year of distribution,

whichever isless, except that the amount distributed to the county must not be less thanthe amount specified in subsection 5. If the Bureau of the Census of the UnitedStates Department of Commerce issues population totals that conflict with thetotals certified by the Governor pursuant to NRS360.285, the percentage change calculated pursuant to subparagraph (2) forthe ensuing fiscal year must be an estimate of the change in population for thecalendar year, based upon the population totals issued by the Bureau of theCensus.

(b) All other counties, the amount remaining aftermaking the distributions required by paragraph (a) to each of these counties inthe proportion that the amount of supplemental city-county relief tax collectedin the county for the month bears to the total amount of supplementalcity-county relief tax collected for that month in the counties whosedistribution will be determined pursuant to this paragraph.

2. If the amount of supplemental city-county relieftax collected in a county listed in paragraph (a) of subsection 1 for the 12most recent months for which information concerning the actual amount collectedis available on February 15 of any year exceeds by more than 10 percent theamount distributed pursuant to paragraph (a) to that county for the sameperiod, the State Controller shall distribute that countys portion of theproceeds from the supplemental city-county relief tax pursuant to paragraph (b)of subsection 1 in all subsequent fiscal years, unless a waiver is grantedpursuant to subsection 3.

3. A county which, pursuant to subsection 2, is requiredto have its portion of the proceeds from the supplemental city-county relieftax distributed pursuant to paragraph (b) of subsection 1 may file a requestwith the Nevada Tax Commission for a waiver of the requirements of subsection2. The request must be filed on or before February 20 next preceding the fiscalyear for which the county will first receive its portion of the proceeds fromthe supplemental city-county relief tax pursuant to paragraph (b) of subsection1 and must be accompanied by evidence which supports the granting of thewaiver. The Commission shall grant or deny a request for a waiver on or beforeMarch 10 next following the timely filing of the request. If the Commissiondetermines that the increase in the amount of supplemental city-county relieftax collected in the county was primarily caused by:

(a) Nonrecurring taxable sales, it shall grant therequest.

(b) Normal or sustainable growth in taxable sales, itshall deny the request.

A countywhich is granted a waiver pursuant to this subsection is not required to obtaina waiver in any subsequent fiscal year to continue to receive its portion ofthe proceeds from the supplemental city-county relief tax pursuant to paragraph(a) of subsection 1 unless the amount of supplemental city-county relief taxcollected in the county in a fiscal year again exceeds the thresholdestablished in subsection 2.

4. The amount apportioned to each county must bedeposited in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respectiveaccounts of each county.

5. The minimum amount which may be distributed to thefollowing counties in a month pursuant to paragraph (a) of subsection 1 is asfollows:

 

Douglas............................................................................................................ $580,993

Esmeralda............................................................................................................. 53,093

Lander................................................................................................................. 155,106

Lincoln.................................................................................................................. 72,973

Lyon.................................................................................................................... 356,858

Mineral................................................................................................................ 118,299

Nye...................................................................................................................... 296,609

Pershing................................................................................................................ 96,731

Storey.................................................................................................................... 69,914

White Pine.......................................................................................................... 158,863

 

6. As used in this section, unless the contextotherwise requires:

(a) Enterprise district has the meaning ascribed toit in NRS 360.620.

(b) Local government has the meaning ascribed to itin NRS 360.640.

(c) Special district has the meaning ascribed to itin NRS 360.650.

(Added to NRS by 1981, 297; A 1981, 1243, 1780; 1983,497, 559, 1049; 1985, 956, 1202, 1804; 1987, 435, 715, 1031, 1661, 1691; 1989,41, 1048, 1106, 2081, 2090; 1991, 1429; 1993, 1945; 1995, 816, 2181, 2184;1997, 103, 2562, 2568, 3289; 1999, 19; 2003, 2939; 2005, 2373)

NRS 377.060 Redistributionby Department. The Department may redistributeany tax, penalty and interest distributed to a county entitled thereto, but nosuch redistribution may be made as to amounts originally distributed more than6 months prior to the date on which the Department obtains knowledge of theimproper distribution.

(Added to NRS by 1969, 1136; A 1975, 1741)

NRS 377.070 Departmentmay act for counties. In any proceeding underany ordinance enacted pursuant to this chapter, the Department may act for andon behalf of the county which has enacted that ordinance.

(Added to NRS by 1969, 1136; A 1975, 1741)

NRS 377.080 Pledgeof percentage of revenue to payment of bonds. [Replaced in revision by NRS 360.698.]

 

 

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