2005 Nevada Revised Statutes - Chapter 377A — Taxes for Miscellaneous Special Purposes
CHAPTER 377A - TAXES FOR MISCELLANEOUSSPECIAL PURPOSES
NRS 377A.010 Definitions.
NRS 377A.011 Agriculturedefined.
NRS 377A.012 Boarddefined.
NRS 377A.014 Construction,maintenance and repair defined.
NRS 377A.0145 Facilityfor senior citizens defined.
NRS 377A.015 Librarydefined.
NRS 377A.0155 Parkdefined.
NRS 377A.016 Publictransit system defined.
NRS 377A.017 Recreationalfacility defined.
NRS 377A.0175 Recreationalprogram defined.
NRS 377A.018 Seniorcitizen defined.
NRS 377A.019 Servicesfor senior citizens defined.
NRS 377A.020 Taxesfor certain special purposes: Imposition; proposal for increase in rate orchange of use; effective dates.
NRS 377A.030 Mandatoryprovisions of ordinance imposing tax.
NRS 377A.040 Mandatoryprovision of ordinance amending ordinance imposing tax.
NRS 377A.050 Remittancesto Department; deposit in Sales and Use Tax Account; distribution.
NRS 377A.060 Redistributionby Department.
NRS 377A.062 Fundfor county swimming pool: Deposit and use of net tax proceeds.
NRS 377A.064 Countyfund for promotion of tourism: Deposit of net tax proceeds.
NRS 377A.068 Taxfor promotion of tourism: Creation of county fair and recreation boardrequired; use of proceeds.
NRS 377A.070 Publictransit fund: Deposit of net tax proceeds.
NRS 377A.080 Taxfor public transit system, construction, maintenance and repair of publicroads, improvement of air quality or any combination thereof: Creation andauthority of regional transportation commission.
NRS 377A.090 Moneyfor public transit system, public roads, air quality or any combinationthereof: Sources; authority of board of county commissioners.
NRS 377A.092 Supportfund for agriculture, libraries, parks, recreation and senior citizens: Depositof net tax proceeds.
NRS 377A.094 Moneyfor agriculture, libraries, parks, recreation and senior citizens: Sources; authorityof board of county commissioners.
NRS 377A.100 Ordinancesfor issuance of certain bonds or other securities: Authorized covenants;pledged revenues.
NRS 377A.110 Taxfor public transit system, construction, maintenance and repair of publicroads, improvement of air quality or any combination thereof: Reduction ofamount; limitation on repeal, amendment or modification; dissolution ofregional transportation commission.
NRS 377A.115 Taxfor agriculture, libraries, parks, recreation and senior citizens: Limitationon repeal, amendment or modification.
NRS 377A.120 Departmentsauthority to act for counties.
NRS 377A.130 Publictransit system: Services.
NRS 377A.140 Publictransit system in larger counties: Provision of on-call public transit systemand programs to reduce or manage motor vehicle traffic.
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(Added to NRS by 1981, 1648; A 1985, 734; 1991, 40;1997, 2971; 2005,1397)
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1. Agriculture means the current use of realproperty as a business venture for profit, which business venture produced aminimum gross income of $5,000 during the immediately preceding calendar yearfrom the following pursuits:
(a) Raising, harvesting and selling crops, fruit,flowers, timber or other products of the soil;
(b) Feeding, breeding, management and sale oflivestock, poultry or the produce thereof;
(c) Operating a feed lot consisting of at least 50 headof cattle or an equivalent number of animal units of sheep or hogs, for theproduction of food;
(d) Raising furbearing animals or bees; or
(e) Dairying and the sale of dairy products.
The termincludes every process and step necessary and incident to the preparation andstorage of the products raised on such property for human or animal consumptionor for marketing except actual market locations.
2. As used in this section, current use of realproperty for agricultural purposes includes:
(a) Land lying fallow for 1 year as a normal andregular requirement of good agricultural husbandry;
(b) Land planted in orchards or other perennials priorto maturity; and
(c) Land leased or otherwise made available for use byan agricultural association formed pursuant to chapter547 of NRS.
(Added to NRS by
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(Added to NRS by 1997, 2970)
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1. Grades and regrades;
2. Graveling, oiling, surfacing, macadamizing and paving;
3. Sweeping, cleaning and sanding roads and removingsnow from a public road;
4. Crosswalks and sidewalks;
5. Culverts, catch basins, drains, sewers andmanholes;
6. Inlets and outlets;
7. Retaining walls, bridges, overpasses, underpasses,tunnels and approaches;
8. Artificial lights and lighting equipment, parkways,control of vegetation and sprinkling facilities;
9. Rights-of-way;
10. Grade and traffic separators;
11. Fences, cattle guards and other devices to controlaccess to a public road;
12. Signs and devices for the control of traffic; and
13. Facilities for personnel and the storage ofequipment used to construct, maintain or repair a public road.
(Added to NRS by 1997, 2970)
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(Added to NRS by
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1. A county library established, operated andmaintained by the county pursuant to NRS379.010; and
2. A district library established, operated andmaintained by the county pursuant to NRS379.021.
(Added to NRS by
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(Added to NRS by
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(Added to NRS by 1997, 2971)
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1. Is 65 years of age or older; or
2. Has a physical or mental limitation that restrictshis ability to provide for his recreational, cultural, leisure or nutritionalneeds.
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(Added to NRS by
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1. The board of county commissioners of:
(a) Any county may enact an ordinance imposing a taxfor a public transit system, for the construction, maintenance and repair ofpublic roads, for the improvement of air quality or for any combination ofthose purposes pursuant to NRS 377A.030.
(b) Any county whose population is less than 400,000may enact an ordinance imposing a tax to promote tourism pursuant to
(c) Any county whose population is less than 15,000 mayenact an ordinance imposing a tax to support the operation and maintenance of acounty swimming pool pursuant to NRS377A.030.
(d) Any county whose population is less than 100,000may enact an ordinance imposing a tax to acquire, develop, construct, equip,operate, maintain, improve and manage libraries, parks, recreational programsand facilities, and facilities and services for senior citizens, and topreserve and protect agriculture, or for any combination of those purposespursuant to NRS 377A.030. The durationof the levy of a tax imposed pursuant to this paragraph must not exceed 30years.
2. An ordinance enacted pursuant to this chapter maynot become effective before a question concerning the imposition of the tax isapproved by a majority of the registered voters of the county voting upon thequestion which the board may submit to the voters at any general election. Acounty may combine a question concerning the imposition of a tax described insubsection 1 with questions submitted pursuant to
3. Any ordinance enacted pursuant to this section mustspecify the date on which the tax must first be imposed or on which an increasein the rate of the tax becomes effective, which must be the first day of thefirst calendar quarter that begins at least 120 days after the approval of thequestion by the voters.
(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734;1989, 1923; 1991, 40, 43; 1993, 1423, 2786; 1995, 572, 574; 1997, 2971;
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1. A provision imposing a tax upon retailers at therate of not more than:
(a) For a tax to promote tourism, one-quarter of 1percent;
(b) For a tax to establish and maintain a publictransit system, for the construction, maintenance and repair of public roads,for the improvement of air quality or for any combination of those purposes,one-half of 1 percent;
(c) For a tax to support the operation and maintenanceof a county swimming pool, one-quarter of 1 percent; or
(d) For a tax to acquire, develop, construct, equip,operate, maintain, improve and manage libraries, parks, recreational programsand facilities, and facilities and services for senior citizens, and topreserve and protect agriculture, or for any combination of those purposes, one-quarterof 1 percent,
of the grossreceipts of any retailer from the sale of all tangible personal property soldat retail, or stored, used or otherwise consumed in a county.
2. Provisions substantially identical to thosecontained in chapter 374 of NRS, insofar asapplicable.
3. A provision that all amendments to
4. A provision that the county shall contract beforethe effective date of the ordinance with the Department to perform allfunctions incident to the administration or operation of the tax in the county.
5. A provision that a purchaser is entitled to arefund, in accordance with the provisions of NRS374.635 to 374.720, inclusive, ofthe amount of the tax required to be paid that is attributable to the taximposed upon the sale of, and the storage, use or other consumption in a countyof, tangible personal property used for the performance of a written contractfor the construction of an improvement to real property, entered into on orbefore the effective date of the tax or the increase in the tax, or for which abinding bid was submitted before that date if the bid was afterward accepted,if under the terms of the contract or bid the contract price or bid amountcannot be adjusted to reflect the imposition of the tax or the increase in thetax.
(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734;1993, 1370, 1423; 1995, 572; 1997, 2972;
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(Added to NRS by 1981, 1649; A 1983, 1600;
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1. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid to the counties under this chapter mustbe paid to the Department in the form of remittances payable to the Department.
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 monthly:
(a) Transfer from the Sales and Use Tax Account .75percent of all fees, taxes, interest and penalties collected pursuant to thischapter during the preceding month to the appropriate account in the StateGeneral Fund as compensation to the State for the cost of collecting the tax.
(b) Determine for each county an amount of money equalto any fees, taxes, interest and penalties collected in or for that countypursuant to this chapter during the preceding month, less the amounttransferred to the State General Fund pursuant to paragraph (a).
(c) Transfer the amount determined for each county tothe Intergovernmental Fund and remit the money to the county treasurer.
(Added to NRS by 1981, 1649; A 1983, 392; 1989, 314;1991, 2169; 1997, 460; 1999,1908)
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(Added to NRS by 1981, 1649)
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1. The county treasurer shall deposit money receivedfrom the State Controller pursuant to NRS377A.050 to support the operation and maintenance of a county swimming poolin the county treasury for credit to a fund to be known as the fund for thecounty swimming pool.
2. The fund for the county swimming pool must beaccounted for as a separate fund and not as a part of any other fund.
3. The board of county commissioners may use money inthe fund for the county swimming pool only to support the operation andmaintenance of a county swimming pool.
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1. The county treasurer shall deposit money receivedfrom the State Controller pursuant to NRS377A.050 for promotion of tourism in the county treasury for credit to afund to be known as the county fund for promotion of tourism.
2. The county fund for promotion of tourism must beaccounted for as a separate fund and not as a part of any other fund.
(Added to NRS by 1983, 1599)
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1. In any county in which a tax for promotion oftourism has been imposed, the board shall by resolution create a county fairand recreation board pursuant to chapter 244Aof NRS if one has not already been created under that chapter.
2. The county fair and recreation board shallappropriate money in the county fund for promotion of tourism to promotetourism in the county.
3. The county fair and recreation board may draw moneyout of the county fund for promotion of tourism only for the purpose ofpromoting tourism.
(Added to NRS by 1983, 1599)
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1. The county treasurer shall deposit the moneyreceived from the State Controller pursuant to
2. The public transit fund must be accounted for as aseparate fund and not as a part of any other fund.
(Added to NRS by 1981, 1649; A 1983, 1600; 1985, 735;1997, 2972; 2003, 954)
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1. In any county in which a tax for a public transitsystem, for the construction, maintenance and repair of public roads, for theimprovement of air quality or for any combination of those purposes has beenimposed, the board shall by ordinance create a regional transportationcommission pursuant to chapter 373 of NRS ifone has not already been created under that chapter. If a regionaltransportation commission has already been created under that chapter, thatcommission may also exercise the powers conferred by this section.
2. The regional transportation commission may:
(a) Appropriate money in the public transit fundaccumulated by a county to provide a public transit system for that county ifthe system is included in a regional transportation plan adopted by theregional transportation commission;
(b) Appropriate money to provide transportation or tosupport agencies which are providing transportation for the elderly and personswith disabilities, if the services are consistent with the regionaltransportation plan;
(c) Provide for or perform all functions incident tothe administration and operation of the public transit system, including theestablishment of fares for the system; and
(d) Adopt regulations for the operation of systems orservices provided by the commission and for systems or services financed by thecommission and provided by an agency or a private contractor.
3. The commission may draw money out of the publictransit fund only for:
(a) The establishment and maintenance of a publictransit system for the county and for the support of other activities, servicesand programs related to transportation which are included in a regionaltransportation plan adopted by the commission;
(b) The construction, maintenance and repair of publicroads;
(c) The distribution of money to the local airpollution control agency which administers the program established in thecounty pursuant to NRS 445B.500, tosupport activities, services and programs related to the improvement of airquality;
(d) The payment of principal and interest on notes,bonds or other securities issued to provide money for the cost of projectsdescribed in paragraphs (a), (b) and (c); or
(e) Any combination of those purposes.
(Added to NRS by 1981, 1650; A 1985, 735; 1987, 1394;1991, 40; 1993, 1237; 1997, 2973;
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1. Money for the payment of the cost of establishingand maintaining a public transit system, for the construction, maintenance andrepair of public roads, for the improvement of air quality or for anycombination of those purposes may be obtained by the issuance of bonds andother securities as provided in subsection 2 or, subject to any pledges, liensand other contractual limitations made pursuant to this chapter, may beobtained by direct distribution from the public transit fund, or may beobtained both by the issuance of such securities and by such directdistribution as the board may determine.
2. The board may, after the enactment of an ordinanceauthorized by paragraph (a) of subsection 1 of
3. The ordinance authorizing the issuance of any bondor other security must describe the purpose for which it is issued.
(Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736;1991, 41; 1997, 2973; 2003,955)
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1. In any county in which a tax has been imposedpursuant to paragraph (d) of subsection 1 of
2. The support fund for agriculture, libraries, parks,recreation and senior citizens must be accounted for as a separate fund and notas a part of any other fund.
(Added to NRS by
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1. Except as otherwise provided in this subsection,money to acquire, develop, construct, equip, operate, maintain, improve andmanage libraries, parks, recreational programs and facilities, and facilitiesand services for senior citizens, and to preserve and protect agriculture, orfor any combination of those purposes may be obtained, as the board maydetermine:
(a) By the issuance of bonds and other securities asprovided in subsection 2, subject to any pledges, liens and other contractuallimitations made pursuant to this chapter;
(b) By direct distribution from the support fund foragriculture, libraries, parks, recreation and senior citizens; or
(c) By both the issuance of such securities and bydirect distribution.
Money toacquire, develop, construct, equip, operate, maintain, improve and managerecreational programs must not be obtained by the issuance of bonds.
2. The board may, after the enactment of an ordinanceauthorized by paragraph (d) of subsection 1 of
3. The ordinance authorizing the issuance of any bondor other security must describe the purpose for which it is issued.
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1. Each ordinance providing for the issuance of anybond or security issued under this chapter payable from the receipts of the taximposed pursuant to paragraph (b) of subsection 1 of
2. Each ordinance providing for the issuance of anybond or security issued under this chapter payable from the receipts of the taximposed pursuant to paragraph (d) of subsection 1 of
(a) The receipts of the tax;
(b) The proceeds of any bond or security pending theirapplication to defray the cost of acquiring, developing, constructing,equipping, operating, maintaining, improving and managing libraries, parks,recreational programs and facilities, and facilities and services for seniorcitizens, and for preserving and protecting agriculture, or for any combinationof those purposes; or
(c) Both tax proceeds and security proceeds,
to securethe payment of any bond or security issued under this chapter. The provisionsof this subsection do not authorize the board of county commissioners of acounty to obtain money to acquire, develop, construct, equip, operate,maintain, improve and manage recreational programs by the issuance of bonds.
3. Any money pledged to the payment of bonds or othersecurities pursuant to subsection 1 or 2 may be treated as pledged revenues ofthe project for the purposes of subsection 3 of
(Added to NRS by 1981, 1650; A 1985, 736; 1991, 41;1993, 1075; 1997, 2974; 2003,956; 2005, 1400)
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1. Subject to the provisions of subsection 2, theboard may gradually reduce the amount of any tax imposed pursuant to this chapterfor a public transit system, for the construction, maintenance and repair ofpublic roads, for the improvement of air quality or for any combination ofthose purposes as revenue from the operation of those projects permits. Thedate on which any reduction in the tax becomes effective must be the first dayof the first calendar quarter that begins at least 120 days after the effectivedate of the ordinance reducing the amount of tax imposed.
2. No such taxing ordinance may be repealed or amendedor otherwise directly or indirectly modified in such a manner as to impair anyoutstanding bonds issued under this chapter, or other obligations incurredunder this chapter, until all obligations, for which revenues from theordinance have been pledged or otherwise made payable from such revenuespursuant to this chapter, have been discharged in full, but the board may atany time dissolve the regional transportation commission and provide that nofurther obligations be incurred thereafter.
(Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736;1997, 2974; 2003, 956,2384;
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(Added to NRS by 1981, 1651)
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1. Services to assist commuters in communicating withothers to share rides;
2. Transportation for elderly persons and thehandicapped, including, without limitation, nonemergency medical transportationof persons to facilitate their use of a center as defined in
3. Parking for the convenience of passengers on thesystem;
4. Stations and other necessary facilities to ensurethe comfort and safety of passengers; and
5. Transportation that is available pursuant to
(Added to NRS by 1981, 1651; A
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1. Except as otherwise provided in subsection 2, apublic transit system in a county whose population is 400,000 or more may, inaddition to providing local transportation within the county and the servicesdescribed in NRS 377A.130, provide:
(a) Programs to reduce or manage motor vehicle traffic;and
(b) Any other services for a public transit systemwhich are requested by the general public,
if thoseadditional services are included and described in a long-range plan adoptedpursuant to 23 U.S.C. 134 and 49 U.S.C. 5303.
2. Before a regional transportation commission mayprovide for an on-call public transit system in an area of the county, otherthan an on-call public transit system that provides the nonemergency medicaltransportation described in NRS 377A.130,the commission must receive a determination from the Transportation Services Authoritythat:
(a) There are no common motor carriers of passengerswho are authorized to provide on-call operations for transporting passengers inthat area; or
(b) Although there are common motor carriers ofpassengers who are authorized to provide on-call operations for transportingpassengers in the area, the common motor carriers of passengers do not wish toprovide, or are not capable of providing, those operations.
3. As used in this section:
(a) Common motor carrier of passengers has themeaning ascribed to it in NRS 706.041.
(b) On-call public transit system means a systemestablished to transport passengers only upon the request of a person who needstransportation.
(Added to NRS by 1995, 1045; A 1997, 1992, 2974;
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