NRS: CHAPTER 377 - CITY-COUNTY RELIEF TAX

[Rev. 6/29/2024 3:50:13 PM--2023]

CHAPTER 377 - CITY-COUNTY RELIEF TAX

NRS 377.010 Short title.

NRS 377.020 Definitions.

NRS 377.030 County ordinance imposing tax: Enactment; date of imposition of tax.

NRS 377.040 County ordinance imposing tax: Mandatory provisions.

NRS 377.050 Remittances to Department; deposits in Sales and Use Tax Account; transfers.

NRS 377.055 Allocation and deposit of proceeds of basic city-county relief tax.

NRS 377.057 Distribution of supplemental city-county relief tax.

NRS 377.060 Redistribution by Department.

NRS 377.070 Department may act for counties.

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NRS 377.010 Short title. This chapter may be cited as the City-County Relief Tax Law.

(Added to NRS by 1969, 1135; A 1975, 28)

NRS 377.020 Definitions. 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)

NRS 377.030 County ordinance imposing tax: Enactment; date of imposition of tax.

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)

NRS 377.040 County ordinance imposing tax: Mandatory provisions. 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)

NRS 377.050 Remittances to Department; deposits in Sales and Use Tax Account; transfers.

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 1.75 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; 2009, 2090)

NRS 377.055 Allocation and deposit of proceeds of basic city-county relief tax. 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, as certified by the Governor pursuant to NRS 360.285, bears to the total population of all counties, as certified by the Governor pursuant to NRS 360.285, 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; 2021, 60)

NRS 377.057 Distribution of supplemental city-county relief tax.

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) 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.

(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) of subsection 1 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

(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; 2021, 61)

NRS 377.060 Redistribution by Department. 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)

NRS 377.070 Department may act for counties. 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)