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NRS 377.040

County ordinance imposing tax: Mandatory provisions

Known as the City-County Relief Tax Law

The act spans §§ 377–377 (9 sections).

Applied in 2 court decisions — leading case Sierra Pacific Power Co. v. Department of Taxation (1980)

Most recently applied in Sierra Pacific Power Co. v. Department of Taxation (March 1980)

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

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 retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in a county.

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

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

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

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.