USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 377A - TAXES FOR MISCELLANEOUS SPECIAL PURPOSES
As used in this chapter, unless the
context otherwise requires, the words and terms defined in NRS 377A.011
to 377A.019 , inclusive, have the meanings ascribed to
them in those sections.
(Added to NRS by 1981, 1648; A 1985, 734; 1991, 40; 1997, 2971;
2005, 1397 )
1. “Agriculture” means the current use of real property as a
business venture for profit, which business venture produced a minimum
gross income of $5,000 during the immediately preceding calendar year
from the following pursuits:
(a) Raising, harvesting and selling crops, fruit, flowers, timber
or other products of the soil;
(b) Feeding, breeding, management and sale of livestock, poultry or
the produce thereof;
(c) Operating a feed lot consisting of at least 50 head of cattle
or an equivalent number of animal units of sheep or hogs, for the
production of food;
(d) Raising furbearing animals or bees; or
(e) Dairying and the sale of dairy products.
Ê The term includes every process and step necessary and incident to the
preparation and storage of the products raised on such property for human
or animal consumption or for marketing except actual market locations.
2. As used in this section, “current use” of real property for
agricultural purposes includes:
(a) Land lying fallow for 1 year as a normal and regular
requirement of good agricultural husbandry;
(b) Land planted in orchards or other perennials prior to maturity;
and
(c) Land leased or otherwise made available for use by an
agricultural association formed pursuant to chapter 547 of NRS.
(Added to NRS by 2005, 1395 )
“Board” means the board of county
commissioners.
(Added to NRS by 1997, 2970)
“Construction, maintenance and repair” includes the acquisition,
operation or use of any material, equipment or facility that is used
exclusively for the construction, maintenance or repair of a public road
and is necessary for the safe and efficient use of the public road,
including, without limitation:
1. Grades and regrades;
2. Graveling, oiling, surfacing, macadamizing and paving;
3. Sweeping, cleaning and sanding roads and removing snow from a
public road;
4. Crosswalks and sidewalks;
5. Culverts, catch basins, drains, sewers and manholes;
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 control access to a
public road;
12. Signs and devices for the control of traffic; and
13. Facilities for personnel and the storage of equipment used to
construct, maintain or repair a public road.
(Added to NRS by 1997, 2970)
“Facility
for senior citizens” means real and personal property and improvements to
real property that are designed to meet the recreational, cultural,
leisure or nutritional needs of senior citizens, or any combination
thereof, and all appurtenances or customary facilities and uses
associated therewith.
(Added to NRS by 2005, 1395 )
“Library” means:
1. A county library established, operated and maintained by the
county pursuant to NRS 379.010 ; and
2. A district library established, operated and maintained by the
county pursuant to NRS 379.021 .
(Added to NRS by 2005, 1395 )
“Park” means real property and any
improvements made thereon that are designed to serve the cultural,
leisure, recreational and outdoor needs of natural persons. The term does
not include a golf course, a driving range used to practice the sport of
golf or any similar facility related to the sport of golf.
(Added to NRS by 2005, 1395 )
“Public transit
system” means a system employing any method of conveyance that is
operated for public use and transports persons within a county.
(Added to NRS by 1997, 2971)
“Recreational
facility” means real and personal property and improvements to real
property for athletic, cultural and leisure activities and all
appurtenances or customary facilities and uses associated therewith. The
term does not include a golf course, a driving range used to practice the
sport of golf or any similar facility related to the sport of golf.
(Added to NRS by 2005, 1395 )
“Recreational
program” means a program that is designed to provide athletic, cultural
or leisure activities to members of the general public.
(Added to NRS by 2005, 1396 )
“Senior citizen” means a
person who:
1. Is 65 years of age or older; or
2. Has a physical or mental limitation that restricts his ability
to provide for his recreational, cultural, leisure or nutritional needs.
(Added to NRS by 2005, 1396 )
“Services
for senior citizens” means services that are designed to meet the
recreational, cultural, leisure or nutritional needs of senior citizens.
(Added to NRS by 2005, 1396 )
1. The board of county commissioners of:
(a) Any county may enact an ordinance imposing a tax for a public
transit system, for the construction, maintenance and repair of public
roads, for the improvement of air quality or for any combination of those
purposes pursuant to NRS 377A.030 .
(b) Any county whose population is less than 400,000 may enact an
ordinance imposing a tax to promote tourism pursuant to NRS 377A.030
.
(c) Any county whose population is less than 15,000 may enact an
ordinance imposing a tax to support the operation and maintenance of a
county swimming pool pursuant to NRS 377A.030 .
(d) Any county whose population is less than 100,000 may enact an
ordinance imposing a tax to acquire, develop, construct, equip, operate,
maintain, improve and manage libraries, parks, recreational programs and
facilities, and facilities and services for senior citizens, and to
preserve and protect agriculture, or for any combination of those
purposes pursuant to NRS 377A.030 .
The duration of the levy of a tax imposed pursuant to this paragraph must
not exceed 30 years.
2. An ordinance enacted pursuant to this chapter may not become
effective before a question concerning the imposition of the tax is
approved by a majority of the registered voters of the county voting upon
the question which the board may submit to the voters at any general
election. A county may combine a question concerning the imposition of a
tax described in subsection 1 with questions submitted pursuant to NRS
244.3351 , 278.710 or 371.045 ,
or any combination thereof. The board shall also submit to the voters at
a general election any proposal to increase the rate of the tax or change
the previously approved uses for the proceeds of the tax.
3. Any ordinance enacted pursuant to this section must specify the
date on which the tax must first be imposed or on which an increase in
the rate of the tax becomes effective, which must be the first day of the
first calendar quarter that begins at least 120 days after the approval
of the question 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; 1999, 1670
; 2003, 503 , 953 , 2383 ; 2005, 1397 , 1778 )
Except as otherwise provided in NRS 377A.110 , any ordinance enacted under 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) For a tax to promote tourism, one-quarter of 1 percent;
(b) For a tax to establish and maintain a public transit 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 maintenance of 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 programs and
facilities, and facilities and services for senior citizens, and to
preserve and protect agriculture, or for any combination of those
purposes, one-quarter of 1 percent,
Ê 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 contained in
chapter 374 of NRS, insofar as applicable.
3. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance,
not inconsistent with this chapter, automatically become a part of the
ordinance.
4. A provision that the county shall contract before the effective
date of the ordinance with the Department to perform all functions
incident to the administration or operation of the tax in the county.
5. A provision that a purchaser is entitled to a refund, in
accordance with the provisions of NRS 374.635 to 374.720 ,
inclusive, of the amount of the tax required to be paid that is
attributable to the tax imposed upon the sale of, and the storage, use or
other consumption in a county of, tangible personal property used for the
performance of a written contract for the construction of an improvement
to real property, entered into on or before the effective date of the tax
or the increase in the tax, or for which a binding 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 amount cannot be adjusted
to reflect the imposition of the tax or the increase in the tax.
(Added to NRS by 1981, 1648; A 1983, 1599; 1985, 734; 1993, 1370,
1423; 1995, 572; 1997, 2972; 2003, 504 , 954 , 2383 ; 2005, 1398 , 1399 , 1778 )
Any ordinance amending the taxing ordinance must include a
provision in substance that the county shall amend the contract made
under subsection 4 of NRS 377A.030 by
a contract made between the county and the State acting by and through
the Department before the effective date of the amendatory ordinance,
unless the county determines with the written concurrence of the regional
transportation commission, in the case of a tax imposed pursuant to
paragraph (b) of subsection 1 of NRS 377A.030 , or the county fair and recreation board, in
the case of a tax imposed pursuant to paragraph (a) of subsection 1 of
NRS 377A.030 , that no such amendment
of the contract is necessary or desirable. Consent of another body is not
required for the county to determine that no such amendment of the
contract is necessary or desirable in the case of a tax imposed pursuant
to paragraph (c) or (d) of subsection 1 of NRS 377A.030 .
(Added to NRS by 1981, 1649; A 1983, 1600; 2003, 504 ; 2005, 1399 )
1. All fees, taxes, interest and penalties imposed and all amounts
of tax required to be paid to the counties under this chapter must be
paid to the Department in the form of remittances 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 monthly:
(a) Transfer from the Sales and Use Tax Account .75 percent of all
fees, taxes, interest 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.
(b) Determine for each county an amount of money equal to any fees,
taxes, interest and penalties collected in or for that county pursuant to
this chapter during the preceding month, less the amount transferred to
the State General Fund pursuant to paragraph (a).
(c) Transfer the amount determined for each county to the
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 )
The Department may
redistribute any fee, tax, penalty and interest to the county entitled
thereto, but no such redistribution may be made as to amounts originally
distributed more than 6 months before the date on which the Department
obtains knowledge of the improper distribution.
(Added to NRS by 1981, 1649)
1. The county treasurer shall deposit money received from the
State Controller pursuant to NRS 377A.050 to support the operation and maintenance of
a county swimming pool in the county treasury for credit to a fund to be
known as the fund for the county swimming pool.
2. The fund for the county swimming pool must be accounted for as
a separate fund and not as a part of any other fund.
3. The board of county commissioners may use money in the fund for
the county swimming pool only to support the operation and maintenance of
a county swimming pool.
(Added to NRS by 2003, 503 )
1. The county treasurer shall deposit money received from the
State Controller pursuant to NRS 377A.050 for promotion of tourism in the county
treasury for credit to a fund to be known as the county fund for
promotion of tourism.
2. The county fund for promotion of tourism must be accounted for
as a separate fund and not as a part of any other fund.
(Added to NRS by 1983, 1599)
1. In any county in which a tax for promotion of tourism has been
imposed, the board shall by resolution create a county fair and
recreation board pursuant to chapter 244A
of NRS if one has not already been created under that chapter.
2. The county fair and recreation board shall appropriate money in
the county fund for promotion of tourism to promote tourism in the county.
3. The county fair and recreation board may draw money out of the
county fund for promotion of tourism only for the purpose of promoting
tourism.
(Added to NRS by 1983, 1599)
1. The county treasurer shall deposit the money received from the
State Controller pursuant to NRS 377A.050 for a public transit system, for the
construction, maintenance and repair of public roads, for the improvement
of air quality or for any combination of those purposes in the county
treasury for credit to a fund to be known as the public transit fund.
2. The public transit fund must be accounted for as a separate
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 )
1. In any county in which a tax for a public transit system, for
the construction, maintenance and repair of public roads, for the
improvement of air quality or for any combination of those purposes has
been imposed, the board shall by ordinance create a regional
transportation commission pursuant to chapter 373 of NRS if one has not already been created under
that chapter. If a regional transportation commission has already been
created under that chapter, that commission may also exercise the powers
conferred by this section.
2. The regional transportation commission may:
(a) Appropriate money in the public transit fund accumulated by a
county to provide a public transit system for that county if the system
is included in a regional transportation plan adopted by the regional
transportation commission;
(b) Appropriate money to provide transportation or to support
agencies which are providing transportation for the elderly and persons
with disabilities, if the services are consistent with the regional
transportation plan;
(c) Provide for or perform all functions incident to the
administration and operation of the public transit system, including the
establishment of fares for the system; and
(d) Adopt regulations for the operation of systems or services
provided by the commission and for systems or services financed by the
commission and provided by an agency or a private contractor.
3. The commission may draw money out of the public transit fund
only for:
(a) The establishment and maintenance of a public transit system
for the county and for the support of other activities, services and
programs related to transportation which are included in a regional
transportation plan adopted by the commission;
(b) The construction, maintenance and repair of public roads;
(c) The distribution of money to the local air pollution control
agency which administers the program established in the county pursuant
to NRS 445B.500 , to support
activities, services and programs related to the improvement of air
quality;
(d) The payment of principal and interest on notes, bonds or other
securities issued to provide money for the cost of projects described 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; 2003, 954 )
1. Money for the payment of the cost of establishing and
maintaining a public transit system, for the construction, maintenance
and repair of public roads, for the improvement of air quality or for any
combination of those purposes may be obtained by the issuance of bonds
and other securities as provided in subsection 2 or, subject to any
pledges, liens and other contractual limitations made pursuant to this
chapter, may be obtained by direct distribution from the public transit
fund, or may be obtained both by the issuance of such securities and by
such direct distribution as the board may determine.
2. The board may, after the enactment of an ordinance authorized
by paragraph (a) of subsection 1 of NRS 377A.020 , from time to time issue bonds and other
securities, which are general or special obligations of the county and
which may be secured as to principal and interest by a pledge authorized
by this chapter of the receipts from the tax imposed by that ordinance.
3. The ordinance authorizing the issuance of any bond or 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 )
1. In any county in which a tax has been imposed pursuant to
paragraph (d) of subsection 1 of NRS 377A.020 , the county treasurer shall deposit the
money that is attributable to the imposition of the tax and which is
received from the State Controller pursuant to NRS 377A.050 for credit to a fund to be known as the
support fund for agriculture, libraries, parks, recreation and senior
citizens.
2. The support fund for agriculture, libraries, parks, recreation
and senior citizens must be accounted for as a separate fund and not as a
part of any other fund.
(Added to NRS by 2005, 1396 )
1. Except as otherwise provided in this subsection, money to
acquire, develop, construct, equip, operate, maintain, improve and manage
libraries, parks, recreational programs and facilities, and facilities
and services for senior citizens, and to preserve and protect
agriculture, or for any combination of those purposes may be obtained, as
the board may determine:
(a) By the issuance of bonds and other securities as provided in
subsection 2, subject to any pledges, liens and other contractual
limitations made pursuant to this chapter;
(b) By direct distribution from the support fund for agriculture,
libraries, parks, recreation and senior citizens; or
(c) By both the issuance of such securities and by direct
distribution.
Ê Money to acquire, develop, construct, equip, operate, maintain, improve
and manage recreational programs must not be obtained by the issuance of
bonds.
2. The board may, after the enactment of an ordinance authorized
by paragraph (d) of subsection 1 of NRS 377A.020 , from time to time issue bonds and other
securities, which are general or special obligations of the county and
which may be secured as to principal and interest by a pledge authorized
by this chapter of the receipts from the tax imposed by that ordinance.
3. The ordinance authorizing the issuance of any bond or other
security must describe the purpose for which it is issued.
(Added to NRS by 2005, 1396 )
1. Each ordinance providing for the issuance of any bond or
security issued under this chapter payable from the receipts of the tax
imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030 may, in addition to covenants and other
provisions authorized in the Local Government Securities Law, contain a
covenant or other provision to pledge and create a lien upon the receipts
of the tax or upon the proceeds of any bond or security pending their
application to defray the cost of establishing or operating a public
transit system, constructing, maintaining or repairing public roads or
improving air quality, or both tax proceeds and security proceeds, to
secure the payment of any bond or security issued under this chapter.
2. Each ordinance providing for the issuance of any bond or
security issued under this chapter payable from the receipts of the tax
imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.030 may, in addition to covenants and other
provisions authorized in the Local Government Securities Law, contain a
covenant or other provision to pledge and create a lien upon:
(a) The receipts of the tax;
(b) The proceeds of any bond or security pending their application
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
senior citizens, and for preserving and protecting agriculture, or for
any combination of those purposes; or
(c) Both tax proceeds and security proceeds,
Ê to secure the payment of any bond or security issued under this
chapter. The provisions of this subsection do not authorize the board of
county commissioners of a county 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 other securities
pursuant to subsection 1 or 2 may be treated as pledged revenues of the
project for the purposes of subsection 3 of NRS 350.020 .
(Added to NRS by 1981, 1650; A 1985, 736; 1991, 41; 1993, 1075;
1997, 2974; 2003, 956 ; 2005, 1400 )
1. Subject to the provisions of subsection 2, the board may
gradually reduce the amount of any tax imposed pursuant to this chapter
for a public transit system, for the construction, maintenance and repair
of public roads, for the improvement of air quality or for any
combination of those purposes as revenue from the operation of those
projects permits. The date on which any reduction in the tax becomes
effective must be the first day of the first calendar quarter that begins
at least 120 days after the effective date of the ordinance reducing the
amount of tax imposed.
2. No such taxing ordinance may be repealed or amended or
otherwise directly or indirectly modified in such a manner as to impair
any outstanding bonds issued under this chapter, or other obligations
incurred under this chapter, until all obligations, for which revenues
from the ordinance have been pledged or otherwise made payable from such
revenues pursuant to this chapter, have been discharged in full, but the
board may at any time dissolve the regional transportation commission and
provide that no further obligations be incurred thereafter.
(Added to NRS by 1981, 1650; A 1983, 1600; 1985, 736; 1997, 2974;
2003, 956 , 2384 ; 2005, 1778 )
The
board shall not repeal or amend or otherwise directly or indirectly
modify an ordinance enacted pursuant to paragraph (d) of subsection 1 of
NRS 377A.020 in such a manner as to
impair an outstanding bond issued pursuant to this chapter, or other
obligations incurred pursuant to this chapter, until all obligations for
which revenue from the ordinance have been pledged or otherwise made
payable from such revenues pursuant to this chapter have been discharged
in full or provision for full payment and redemption has been made.
(Added to NRS by 2005, 1396 )
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)
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 the handicapped,
including, without limitation, nonemergency medical transportation of
persons to facilitate their use of a center as defined in NRS 435.170
;
3. Parking for the convenience of passengers on the system;
4. Stations and other necessary facilities to ensure the comfort
and safety of passengers; and
5. Transportation that is available pursuant to NRS 373.117 .
(Added to NRS by 1981, 1651; A 1999, 2176 )
1. Except as otherwise provided in subsection 2, a public transit
system in a county whose population is 400,000 or more may, in addition
to providing local transportation within the county and the services
described in NRS 377A.130 , provide:
(a) Programs to reduce or manage motor vehicle traffic; and
(b) Any other services for a public transit system which are
requested by the general public,
Ê if those additional services are included and described in a long-range
plan adopted pursuant to 23 U.S.C. § 134 and 49 U.S.C. § 5303.
2. Before a regional transportation commission may provide for an
on-call public transit system in an area of the county, other than an
on-call public transit system that provides the nonemergency medical
transportation described in NRS 377A.130 , the commission must receive a determination
from the Transportation Services Authority that:
(a) There are no common motor carriers of passengers who are
authorized to provide on-call operations for transporting passengers in
that area; or
(b) Although there are common motor carriers of passengers who are
authorized to provide on-call operations for transporting passengers in
the area, the common motor carriers of passengers do not wish to provide,
or are not capable of providing, those operations.
3. As used in this section:
(a) “Common motor carrier of passengers” has the meaning ascribed
to it in NRS 706.041 .
(b) “On-call public transit system” means a system established to
transport passengers only upon the request of a person who needs
transportation.
(Added to NRS by 1995, 1045; A 1997, 1992, 2974; 1999, 492 , 2176 )
