USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 377B - TAX FOR INFRASTRUCTURE
 As used in this chapter, unless the
context otherwise requires, the words and terms defined in NRS 377B.020
to 377B.050 , inclusive, have the meanings ascribed to
them in those sections.

      (Added to NRS by 1997, 2394)
 “Solid waste” has the meaning
ascribed to it in NRS 444.490 .

      (Added to NRS by 1997, 2394)
 “Wastewater
facilities” means:

      1.  Any devices and systems used in the storage, treatment, control
of odor, recycling and reclamation of municipal sewage or industrial
wastes of a liquid nature, including, without limitation, outfall sewers,
pumping, power and other equipment, and their appurtenances;

      2.  Extensions, improvements, remodeling, additions and alterations
of any device or system described in subsection 1;

      3.  Units essential to provide a reliable recycled supply of water,
such as standby treatment units and clear well facilities; and

      4.  Land that is or will be an integral part of the treatment
process or is used for the ultimate disposal of residues resulting from
such treatment, including, without limitation, the acquisition and
improvement of wetlands that are designed and used for the discharge of
effluent.

      (Added to NRS by 1997, 2395)
 “Water authority” means a
water authority organized as a public agency or an entity created by
cooperative agreement pursuant to chapter 277
of NRS whose members at the time of formation included the three largest
retail water purveyors in the county and which is responsible for the
acquisition, treatment and delivery of water and water resources on a
wholesale basis to utilities, governmental agencies and entities and
other large customers.

      (Added to NRS by 1997, 2395)
 “Water facilities” means
facilities pertaining to a water system for the collection,
transportation, treatment, purification and distribution of water,
including, without limitation, springs, wells, ponds, lakes, water
rights, other raw water sources, basin cribs, dams, spillways, retarding
basins, detention basins, reservoirs, towers and other storage
facilities, pumping plants, infiltration galleries, filtration plants,
purification systems, other water treatment facilities, waterworks
plants, pumping stations, gauging stations, ventilating facilities,
stream gauges, rain gauges, valves, standpipes, connections, hydrants,
conduits, flumes, sluices, canals, channels, ditches, pipes, lines,
laterals, service pipes, force mains, submains, siphons, other water
transmission and distribution mains, engines, boilers, pumps, meters,
apparatus, tools, equipment, fixtures, structures, buildings and other
facilities for the acquisition, transportation, treatment, purification
and distribution of untreated water or potable water for domestic,
commercial and industrial use and irrigation, or any combination thereof.

      (Added to NRS by 1997, 2395)


      1.  The board of county commissioners of any county may by
ordinance, but not as in a case of emergency, impose a tax for
infrastructure pursuant to this section and NRS 377B.110 .

      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 two-thirds majority of the members of the board of county
commissioners. Any proposal to increase the rate of the tax or change the
previously approved uses for the proceeds of the tax must be approved by
a two-thirds majority of the members of the board of county
commissioners. The board of county commissioners shall not change a
previously approved use for the proceeds of the tax to a use that is not
authorized for that county pursuant to NRS 377B.160 .

      3.  An ordinance enacted pursuant to this section must:

      (a) 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
occur on the first day of the first month of the next calendar quarter
that is at least 120 days after the date on which a two-thirds majority
of the board of county commissioners approved the question.

      (b) In a county whose population is 400,000 or more, provide for
the cessation of the tax not later than:

             (1) The last day of the month in which the Department
determines that the total sum collected since the tax was first imposed,
exclusive of any penalties and interest, exceeds $2.3 billion; or

             (2) June 30, 2025,

Ê whichever occurs earlier.

      4.  The board of county commissioners in a county whose population
is 400,000 or more and in which a water authority exists shall review the
necessity for the continued imposition of the tax authorized pursuant to
this chapter at least once every 10 years.

      5.  Before enacting an ordinance pursuant to this chapter, the
board of county commissioners shall hold a public hearing regarding the
imposition of a tax for infrastructure. In a county whose population is
400,000 or more and in which a water authority exists, the water
authority shall also hold a public hearing regarding the tax for
infrastructure. Notice of the time and place of each hearing must be:

      (a) Published in a newspaper of general circulation in the county
at least once a week for the 2 consecutive weeks immediately preceding
the date of the hearing. Such notice must be a display advertisement of
not less than 3 inches by 5 inches.

      (b) Posted at the building in which the meeting is to be held and
at not less than three other separate, prominent places within the county
at least 2 weeks before the date of the hearing.

      6.  Before enacting an ordinance pursuant to this chapter, the
board of county commissioners of a county whose population is less than
400,000 or a county whose population is 400,000 or more and in which no
water authority exists, shall develop a plan for the expenditure of the
proceeds of a tax imposed pursuant to this chapter for the purposes set
forth in NRS 377B.160 . The plan may
include a regional project for which two or more such counties have
entered into an interlocal agreement to expend jointly all or a portion
of the proceeds of a tax imposed in each county pursuant to this chapter.
Such a plan must include, without limitation, the date on which the plan
expires, a description of each proposed project, the method of financing
each project and the costs related to each project. Before adopting a
plan pursuant to this subsection, the board of county commissioners of a
county in which a regional planning commission has been established
pursuant to NRS 278.0262 shall
transmit to the regional planning commission a list of the proposed
projects for which a tax for infrastructure may be imposed. The regional
planning commission shall hold a public hearing at which it shall rank
each project in relative priority. The regional planning commission shall
transmit its rankings to the board of county commissioners. The
recommendations of the regional planning commission regarding the
priority of the proposed projects are not binding on the board of county
commissioners. The board of county commissioners shall hold at least one
public hearing on the plan. Notice of the time and place of the hearing
must be provided in the manner set forth in subsection 5. The plan must
be approved by the board of county commissioners at a public hearing.
Subject to the provisions of subsection 7, on or before the date on which
a plan expires, the board of county commissioners shall determine whether
a necessity exists for the continued imposition of the tax. If the board
determines that such a necessity does not exist, the board shall repeal
the ordinance that enacted the tax. If the board of county commissioners
determines that the tax must be continued for a purpose set forth in NRS
377B.160 , the board shall adopt, in
the manner prescribed in this subsection, a new plan for the expenditure
of the proceeds of the tax for such a purpose.

      7.  No ordinance imposing a tax which is enacted pursuant to this
chapter may be repealed or amended or otherwise directly or indirectly
modified in such a manner as to impair any outstanding bonds or other
obligations which are payable from or secured by a pledge of a tax
enacted pursuant to this chapter until those bonds or other obligations
have been discharged in full.

      (Added to NRS by 1997, 2395; A 2003, 2384 ; 2005, 1778 )
 An
ordinance enacted pursuant to 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) In a county whose population is 100,000 or more but less than
400,000, one-eighth of 1 percent; or

      (b) In all other counties, 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 the 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 an
ordinance enacted pursuant to this chapter.

      4.  A provision stating the specific purpose for which the proceeds
of the tax must be expended.

      5.  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.

      6.  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:

      (a) Entered into on or before the effective date of the tax or the
increase in the tax; or

      (b) For the construction of an improvement to real property for
which a binding bid was submitted before the effective date of the tax or
the increase in the tax if the bid was afterward accepted,

Ê 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 1997, 2397; A 2003, 2385 ; 2005, 1778 )
 An ordinance amending the ordinance enacted pursuant to
NRS 377B.100 must include a provision
in substance that the county shall amend the contract made pursuant to
subsection 5 of NRS 377B.110 by a
contract made between the county and the State acting by and through the
Department before the effective date of the amendatory taxing ordinance,
unless the county determines with the written concurrence of the
Department that no such amendment of the contract is necessary or
desirable.

      (Added to NRS by 1997, 2398)


      1.  All fees, taxes, interest and penalties imposed and all amounts
of tax required to be paid to the counties pursuant to 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 to the appropriate
account in the State General Fund a percentage of all fees, taxes,
interest and penalties collected pursuant to this chapter during the
preceding month as compensation to the State for the cost of collecting
the taxes. The percentage to be transferred pursuant to this paragraph
must be the same percentage as the percentage of proceeds transferred
pursuant to paragraph (a) of subsection 3 of NRS 374.785 , but the percentage must be applied to the
proceeds collected pursuant to this chapter only.

      (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:

             (1) In each county whose population is 400,000 or more and
in which a water authority exists, to the treasurer for the water
authority.

             (2) In each county whose population is less than 400,000 or
each county whose population is 400,000 or more and in which no water
authority exists, to the county treasurer.

      (Added to NRS by 1997, 2398)
 The Department may
redistribute any fee, tax, penalty and interest to:

      1.  A county whose population is less than 400,000 or a county
whose population is 400,000 or more and in which no water authority
exists; or

      2.  The water authority in a county whose population is 400,000 or
more and in which a water authority exists,

Ê that is 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 1997, 2398)


      1.  In a county whose population is less than 400,000 or a county
whose population is 400,000 or more and in which no water authority
exists, the county treasurer shall deposit the money received from the
State Controller pursuant to NRS 377B.130 in the county treasury for credit to a fund
to be known as the infrastructure fund. The infrastructure fund must be
accounted for as a separate fund and not as a part of any other fund. The
money for each project included in the plan adopted pursuant to
subsection 6 of NRS 377B.100 must be
accounted for separately in the fund.

      2.  In a county whose population is 400,000 or more and in which a
water authority exists, the water authority shall deposit the money
received from the State Controller pursuant to NRS 377B.130 in a separate account of the water authority
to be known as the infrastructure fund. This fund must be accounted for
as a separate fund and not as part of any other fund of the water
authority.

      (Added to NRS by 1997, 2398)
 The money in the infrastructure fund, including
interest and any other income from the fund:

      1.  In a county whose population is 400,000 or more, must only be
expended by the water authority, distributed by the water authority to
its members, distributed by the water authority pursuant to NRS 377B.170
to a city or town located in the
county whose territory is not within the boundaries of the area served by
the water authority or to a public entity in such a county which provides
water or wastewater services and which is not a member of the water
authority or, if no water authority exists in the county, by the board of
county commissioners for:

      (a) The acquisition, establishment, construction, improvement or
equipping of water and wastewater facilities;

      (b) The payment of principal and interest on notes, bonds or other
securities issued to provide money for the cost of projects described in
paragraph (a); or

      (c) Any combination of those purposes.

Ê The board of county commissioners may only expend money from the
infrastructure fund pursuant to this subsection in the manner set forth
in the plan adopted pursuant to subsection 6 of NRS 377B.100 .

      2.  In a county whose population is 100,000 or more but less than
400,000, must only be expended by the board of county commissioners in
the manner set forth in the plan adopted pursuant to subsection 6 of NRS
377B.100 for:

      (a) The acquisition, establishment, construction or expansion of:

             (1) Projects for the management of floodplains or the
prevention of floods; or

             (2) Facilities relating to public safety;

      (b) The payment of principal and interest on notes, bonds or other
securities issued to provide money for the cost of projects described in
paragraph (a);

      (c) The ongoing expenses of operation and maintenance of projects
described in subparagraph (1) of paragraph (a), if such projects were
included in a plan adopted by the board of county commissioners pursuant
to subsection 6 of NRS 377B.100
before January 1, 2003; or

      (d) Any combination of those purposes.

      3.  In a county whose population is less than 100,000, must only be
expended by the board of county commissioners in the manner set forth in
the plan adopted pursuant to subsection 6 of NRS 377B.100 for:

      (a) The acquisition, establishment, construction, improvement or
equipping of:

             (1) Water facilities; or

             (2) Wastewater facilities;

      (b) The acquisition, establishment, construction, operation,
maintenance or expansion of:

             (1) Projects for the management of floodplains or the
prevention of floods; or

             (2) Facilities for the disposal of solid waste;

      (c) The construction or renovation of facilities for schools;

      (d) The construction or renovation of facilities having cultural or
historical value;

      (e) The payment of principal and interest on notes, bonds or other
securities issued to provide money for the cost of projects, facilities
and activities described in paragraphs (a) to (d), inclusive; or

      (f) Any combination of those purposes.

      (Added to NRS by 1997, 2399; A 2003, 1414 ; 2005, 567 )


      1.  In a county whose population is 400,000 or more and in which a
water authority exists, the water authority shall enter into an
interlocal agreement with a city or town located in the county whose
territory is not within the boundaries of the area served by the water
authority or with a public entity in the county which provides water or
wastewater services and which is not a member of the water authority to
provide a distribution from the infrastructure fund of the water
authority to the city, town or public entity after the city, town or
public entity has filed with the water authority a detailed plan for
acquiring, establishing, constructing, improving or equipping, or any
combination thereof, a water or wastewater facility.

      2.  Such a city, town or public entity may request annually from
the infrastructure fund of the water authority an amount of the proceeds
of the tax for infrastructure received annually by the water authority
that is equal to the proportion that the assessed valuation of taxable
property within the boundaries of the city or town or the area served by
the public entity, except any assessed valuation attributable to the net
proceeds of minerals, bears to the total assessed valuation of taxable
property within the county, except any assessed valuation attributable to
the net proceeds of minerals. If the boundaries of such a city or town
overlap with the boundaries of a public entity in such a county which
provides water or wastewater services and which is not a member of the
water authority, the water authority shall apportion equally between the
city or town and the public entity the distribution from the
infrastructure fund attributable to the assessed valuation in the area
where the boundaries overlap.

      3.  The water authority shall not unreasonably refuse a request
from such a city, town or public entity for a distribution from the
infrastructure fund pursuant to the provisions of this section.

      (Added to NRS by 1997, 2399)
 If a water authority in a county whose population
is 400,000 or more has entered into an interlocal agreement to provide a
distribution from the infrastructure fund pursuant to NRS 377B.170 to a city or town located in the county
whose territory is not within the boundaries of the area served by the
water authority or to a public entity in the county which provides water
or wastewater services and which is not a member of the water authority,
the city, town or public entity shall transmit to the water authority on
or before December 15 of each year a report that describes:

      1.  The total distribution received by the city, town or public
entity during the preceding fiscal year from the infrastructure fund
pursuant to NRS 377B.170 ;

      2.  Each project for which the money was distributed; and

      3.  The status of each project for which the money was distributed.

      (Added to NRS by 1997, 2401)


      1.  Money for the payment of the cost of one or more projects for
which the board of county commissioners has imposed all or a portion of
the tax authorized pursuant to this chapter may be obtained by the
issuance of bonds and other securities as provided in this section, or,
subject to any pledges, liens and other contractual limitations made
pursuant to this chapter, may be obtained by direct distribution from the
infrastructure fund, or may be obtained both by the issuance of such
securities and by such direct distribution as determined by the board of
county commissioners or, in a county whose population is 400,000 or more
and in which a water authority exists, by the water authority.

      2.  The board of county commissioners of a county whose population
is less than 400,000 or of a county whose population is 400,000 or more
and in which no water authority exists may, after the enactment of an
ordinance imposing a tax for infrastructure as authorized by NRS 377B.100
, 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 taxes imposed by this
chapter. The ordinance authorizing the issuance of any bond or other
security must describe the purpose for which it was issued.

      3.  After the enactment of an ordinance imposing a tax for
infrastructure by the board of county commissioners of a county whose
population is 400,000 or more and in which a water authority exists, the
water authority or, if so provided in an interlocal agreement to which
the water authority is a party, one or more of the members of the water
authority, may from time to time issue bonds and other securities, which
are general or special obligations and which may be secured as to
principal and interest by a pledge authorized by this chapter of the
receipts from the taxes imposed by this chapter.

      4.  In a county whose population is 400,000 or more, no bonds or
other securities may be issued pursuant to this section which are payable
from or secured by, in whole or in part, any revenue from a tax enacted
pursuant to this chapter to be collected after:

      (a) The last day of the month in which the Department determines
that the total sum collected since the tax was first imposed, exclusive
of any penalties and interest, exceeds $2.3 billion; or

      (b) June 30, 2025,

Ê whichever occurs earlier.

      (Added to NRS by 1997, 2400)


      1.  Each document providing for the issuance of any bond or
security issued pursuant to this chapter which is payable from the
receipts of the taxes imposed by this chapter or revenue generated by one
or more projects for which the board of county commissioners has imposed
all or a portion of the tax authorized pursuant to this chapter, 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 the revenue
generated by one or more projects for which the board of county
commissioners has imposed all or a portion of the tax authorized pursuant
to this chapter, or upon the proceeds of any bond or security pending
their application to defray the cost of one or more projects for which
the board of county commissioners has imposed all or a portion of the tax
authorized pursuant to this chapter, or any combination of the tax
proceeds, generated revenue or security proceeds, to secure the payment
of any bond or security issued pursuant to this chapter.

      2.  Any money pledged to the payment of bonds or other securities
pursuant to subsection 1 may be treated as pledged revenues of the
project for the purposes of subsection 3 of NRS 350.020 .

      (Added to NRS by 1997, 2401)
 If a person has not been habitually
delinquent in the payment of any sales or use tax at any time within the
immediately preceding 3 years, the Department shall disregard the amount
of any tax due pursuant to this chapter when determining the amount of
any security it may require from that person for the payment of any sales
or use tax.

      (Added to NRS by 1997, 2402)