This chapter may be cited as the
City-County Relief Tax Law.
(Added to NRS by 1969, 1135; A 1975, 28)
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. “Supplemental city-county relief tax” means the remainder of
the tax after subtracting the basic city-county relief tax.
(Added to NRS by 1969, 1135; A 1975, 1740; 1981, 294; 1987, 1723)
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 imposed on the first day of the first
calendar quarter that begins at least 120 days after the effective date
of the ordinance.
(Added to NRS by 1969, 1135; A 1971, 130; 1981, 294; 2003, 2382
; 2005, 1778 )
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.
(Added to NRS by 1969, 1135; A 1975, 1740; 1981, 295)
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 payable to the Department.
2. The Department shall deposit the payments with the State
Treasurer for credit to the Sales and Use Tax Account in the State
General Fund.
3. The State Controller, acting upon the collection data furnished
by the Department, shall, before making the distributions required by NRS
360.850 , 360.855 , 377.055 and
377.057 , monthly transfer from the
Sales and Use Tax Account .75 percent of all fees, taxes, interests and
penalties collected pursuant to this chapter during the preceding month
to the appropriate account in the State General Fund as compensation to
the State for the 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 )
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 collected in that county pursuant
to this chapter during the preceding month, less the corresponding amount
transferred to the State General Fund pursuant to subsection 3 of NRS
377.050 ; and
2. That proportion of the total amount of taxes which derive from
that portion of the tax levied at the rate of one-half of 1 percent
collected pursuant to this chapter during the preceding month from
out-of-state businesses not maintaining a fixed place of business within
this State, less the corresponding amount transferred to the State
General Fund pursuant to subsection 3 of NRS 377.050 , which the population of that county bears to
the total population of all counties which have in effect a city-county
relief tax ordinance,
Ê and, except as otherwise required to carry out NRS 360.850 and 360.855 ,
deposit the money in the Local Government Tax Distribution Account
created by NRS 360.660 for credit to
the respective subaccounts 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 )
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 tax collected in all counties and from out-of-state
businesses during the preceding month, excluding any amounts required to
be remitted pursuant to NRS 360.850 and
360.855 and except as otherwise
provided in subsection 2, to:
(a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon, Mineral,
Nye, Pershing, Storey and White Pine counties, an amount equal to
one-twelfth of the amount distributed in the immediately preceding fiscal
year multiplied by one plus:
(1) The percentage change in the total receipts from the
supplemental city-county relief tax for all counties and from
out-of-state businesses, from the fiscal year 2 years preceding the
immediately preceding fiscal year to the fiscal year preceding the
immediately preceding fiscal year; or
(2) Except as otherwise provided in this paragraph, the
percentage change in the population of the county, as certified by the
Governor pursuant to NRS 360.285 , added
to the percentage change in the Consumer Price Index for the year ending
on December 31 next preceding the year of distribution,
Ê whichever is less, except that the amount distributed to the county
must not be less than the amount specified in subsection 5. If the Bureau
of the Census of the United States Department of Commerce issues
population totals that conflict with the totals certified by the Governor
pursuant to NRS 360.285 , the percentage
change calculated pursuant to subparagraph (2) for the ensuing fiscal
year must be an estimate of the change in population for the calendar
year, based upon the population totals issued by the Bureau of the Census.
(b) All other counties, the amount remaining after making the
distributions required by paragraph (a) to each of these counties in the
proportion that the amount of supplemental city-county relief tax
collected in the county for the month bears to the total amount of
supplemental city-county relief tax collected for that month in the
counties whose distribution will be determined pursuant to this paragraph.
2. If the amount of supplemental city-county relief tax collected
in a county listed in paragraph (a) of subsection 1 for the 12 most
recent months for which information concerning the actual amount
collected is available on February 15 of any year exceeds by more than 10
percent the amount distributed pursuant to paragraph (a) to that county
for the same period, the State Controller shall distribute that county’s
portion of the proceeds from the supplemental city-county relief tax
pursuant to paragraph (b) of subsection 1 in all subsequent fiscal years,
unless a waiver is granted pursuant to subsection 3.
3. A county which, pursuant to subsection 2, is required to have
its portion of the proceeds from the supplemental city-county relief tax
distributed pursuant to paragraph (b) of subsection 1 may file a request
with the Nevada Tax Commission for a waiver of the requirements of
subsection 2. The request must be filed on or before February 20 next
preceding the fiscal year for which the county will first receive its
portion of the proceeds from the supplemental city-county relief tax
pursuant to paragraph (b) of subsection 1 and must be accompanied by
evidence which supports the granting of the waiver. The Commission shall
grant or deny a request for a waiver on or before March 10 next following
the timely filing of the request. If the Commission determines that the
increase in the amount of supplemental city-county relief tax collected
in the county was primarily caused by:
(a) Nonrecurring taxable sales, it shall grant the request.
(b) Normal or sustainable growth in taxable sales, it shall deny
the request.
Ê A county which is granted a waiver pursuant to this subsection is not
required to obtain a waiver in any subsequent fiscal year to continue to
receive its portion of the proceeds from the supplemental city-county
relief tax pursuant to paragraph (a) of subsection 1 unless the amount of
supplemental city-county relief tax collected in the county in a fiscal
year again exceeds the threshold established in subsection 2.
4. The amount apportioned to each county must be deposited in the
Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of each
county.
5. The minimum amount which may be distributed to the following
counties in a month pursuant to paragraph (a) of subsection 1 is as
follows:
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 context otherwise requires:
(a) “Enterprise district” has the meaning ascribed to it in NRS
360.620 .
(b) “Local government” has the meaning ascribed to it in NRS
360.640 .
(c) “Special district” has the meaning ascribed to it in 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 )
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
Department obtains knowledge of the improper distribution.
(Added to NRS by 1969, 1136; A 1975, 1741)
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)
[Replaced in revision by NRS 360.698 .]
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