LOCAL GOVERNMENT TAX ACT OF 1993

[Rev. 6/29/2024 7:36:06 PM--2023]

Chapter 475, Statutes of Nevada 1993

AN ACT relating to taxation; requiring the provisions governing the distribution of the proceeds of the Supplemental City-County Relief Tax; authorizing the waiver of certain statutory provisions concerning the tax; allowing certain counties to impose certain taxes for the Fiscal Years 1993-1994; requiring the reduction of the tax rate in Washoe County in certain fiscal years; making an appropriation; and providing other matters properly relating thereto.

[Approved: July 9, 1993]

(Leadlines for sections have been supplied by the Legislative Counsel of the State of Nevada)

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:

Sec. 6. Short title. Sections 6 to 15, inclusive, of this act constitute the Local Government Tax Act of 1993.

(Ch. 475, Stats. 1993 p. 1952)

Sec. 7. Tax Distribution Fund: Creation; distribution of money by State Controller.

1. A Tax Distribution Fund must be created in the State Treasury for each county that imposes or levies any tax pursuant to the provisions of sections 8 to 12, inclusive, of this act.

2. All interest and income earned on the money in the fund must be credited to the fund after deducting any applicable charges.

3. The State Controller shall distribute the money in the fund monthly among the several local governments in the county that are eligible to receive a distribution of the revenue from the Supplemental City-County Relief Tax, including the county, in the proportion which the basic ad valorem revenue of each local government bears to the total basic ad valorem revenue of all these local governments.

4. As used in this section, “basic ad valorem revenue”:

(a) Of each local government is its assessed valuation, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, for the year of distribution, multiplied by the rate levied on its behalf for the Fiscal Year ending on June 30, 1981, for purposes other than paying the interest on and principal of its general obligations. For the purposes of this subsection:

(1) A county whose actual rate, for purposes other than debt service, for the Fiscal Year ending on June 30, 1981, was less than 50 cents per $100 of assessed valuation is entitled to the use of a rate not greater than 80 cents per $100 of assessed valuation.

(2) A fire district in such a county whose tax rate was more than 50 cents per $100 of assessed valuation is entitled to the use of a rate not greater than $1.10 per $100 of assessed valuation.

(b) Does not include any amount of basic ad valorem revenue allowable that, before July 1, 1998, was established or changed pursuant to NRS 354.5987 and used to establish a new tax rate for the Fiscal Year ending on June 30, 1981, for each affected local government.

5. For the purposes of determining basic ad valorem revenue, the assessed valuation of a:

(a) Fire protection district includes property which was transferred from private ownership to public ownership, after July 1, 1986, pursuant to:

(1) The Santini-Burton Act, Public Law 96-586; or

(2) Chapter 585, Statutes of Nevada 1985, at page 1866, approved by the voters on November 4, 1986.

(b) Local government includes property which was transferred from private ownership, after July 1, 1997, to property held in trust for an Indian tribe pursuant to the provisions of the Indian Reorganization Act, 25 U.S.C. §§ 461 et seq.

(Ch. 475, Stats. 1993 p. 1952; A—Ch. 257, Stats. 1999 p. 1101)

Sec. 8. Certain counties authorized to impose tax on gross receipts of retailers; requirements of ordinance imposing tax; payment to Department of Taxation; deposit for credit to Tax Distribution Fund.

1. Except as otherwise provided in section 14 of this act and in addition to all other sales and use taxes, the Board of County Commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties may by ordinance, in the manner provided in section 13 of this act, impose a tax at the rate of up to 1/4 of 1 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 the county.

2. The tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county. The tax imposed pursuant to this section must be imposed, if at all, for the period beginning October 1, 1993, and ending September 30, 1994.

3. The ordinance enacted pursuant to this section must include provisions in substance as follows:

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

(b) 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 section, automatically become a part of the ordinance enacted pursuant to subsection 1.

(c) A provision that the county shall contract before the effective date of the ordinance enacted pursuant to subsection 1 with the Department to perform all functions incident to the administration or operation of the tax imposed pursuant to subsection 1.

4. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the county under this section must be paid to the Department of Taxation in the form of remittances made payable to the Department of Taxation.

5. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Tax Distribution Fund for the county in which it was collected.

(Ch. 475, Stats. 1993 p. 1952)

Sec. 9. Certain counties authorized to impose Special Governmental Services Tax on certain motor vehicles; deposit for credit to Tax Distribution Fund.

1. Except as otherwise provided in section 14 of this act and in addition to all other taxes imposed on the valuation of vehicles, the Board of County Commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties may by ordinance, in the manner provided in section 13 of this act, impose a Special Governmental Services Tax of 1 cent on each $1 of valuation of the vehicle for the privilege of operating upon the public streets, roads and highways of the county on each vehicle based in the county except:

(a) A vehicle exempt from the Governmental Services Tax pursuant to chapter 371 of NRS; or

(b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in interstate or intercounty operations.

2. The Department of Motor Vehicles shall deposit the proceeds of the tax imposed pursuant to subsection 1 with the State Treasurer for credit to the Tax Distribution Fund for the county in which it was collected.

3. As used in this section, “based” has the meaning ascribed to it in NRS 482.011.

(Ch. 475, Stats. 1993 p. 1953; A—Ch. 13, Stats. 2001 p. 338; Ch. 520, Stats. 2001 p. 2640)

Sec. 10. Certain counties authorized to impose license fee for gaming activities; limitation on revenue from fee; deposit for credit to Tax Distribution Fund.

1. Except as otherwise provided in section 14 of this act, notwithstanding the provisions of NRS 463.395 and in addition to all other fees and taxes imposed on gaming, the Board of County Commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties may by ordinance, in the manner provided in section 13 of this act, impose a license fee for conducting, carrying on or operating any gambling game, slot machine or other game of chance.

2. The total amount of revenue estimated to result from the imposition of a license fee pursuant to the provisions of this section must not exceed the total amount of revenue estimated to result from the imposition of all taxes imposed in the county pursuant to sections 8 to 12, inclusive, of this act, multiplied by a fraction, the numerator of which is the total gaming license fees collected by all local governments in the county, including the county, for the Fiscal Year 1992-1993, and the denominator of which is the general fund revenues of the county and any incorporated cities in the county for the Fiscal Year 1992-1993.

3. The tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

4. The proceeds of the tax imposed pursuant to this section must be deposited with the State Treasurer for credit to the Tax Distribution Fund for the county in which it was collected.

(Ch. 475, Stats. 1993 p. 1953)

Sec. 11. Certain counties authorized to impose tax on transfer of real property; requirements of ordinance imposing tax; deposit for credit to Tax Distribution Fund.

1. Except as otherwise provided in section 14 of this act and in addition to all other taxes imposed on transfers of real property, the Board of County Commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties may by ordinance, in the manner provided in section 13 of this act, impose a tax at the rate of up to 10 cents for each $500 of value or fraction thereof on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, if the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining on the interest of property at the time of sale, exceeds $100. The amount of tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060.

2. The ordinance imposing the tax must include:

(a) Provisions substantially identical to those contained in chapter 375 of NRS, insofar as applicable; and

(b) A provision that all amendments to chapter 375 of NRS after the date of enactment of the ordinance, not inconsistent with the chapter, automatically become a part of the ordinance imposing the tax.

3. The tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

4. The proceeds of the tax must be deposited with the State Treasurer for credit to the Tax Distribution Fund for the county in which it was collected.

(Ch. 475, Stats. 1993 p. 1953)

Sec. 12. Certain counties authorized to levy tax ad valorem on taxable property; public hearing required before tax levied; publication of notice of hearing; deposit for credit to Tax Distribution Fund.

1. Except as otherwise provided in section 14 of this act, the Board of County Commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties may levy a tax ad valorem on the assessed valuation of all taxable property in the county.

2. Before levying a tax pursuant to the provisions of subsection 1, the governing body shall hold a public hearing to allow members of the public to present their opinions concerning the tax. The governing body shall publish notice of the hearing not less than 5 nor more than 10 days before the date of the hearing in a newspaper of general circulation in the county. The notice must be at least equal in size to one-quarter of a normal newspaper page.

3. The provisions of NRS 354.59811 do not apply to a tax levied pursuant to the provisions of this section and the tax must not be considered in determining the allowed revenue from taxes ad valorem for the county or any local government therein.

4. Notwithstanding the provisions of NRS 279.676, no portion of the taxes levied pursuant to this section may be distributed to a redevelopment agency.

5. The county treasurer shall deposit the proceeds of the tax levied pursuant to the provisions of this section monthly with the State Treasurer for credit to the Tax Distribution Fund for the county in which it was collected.

(Ch. 475, Stats. 1993 p. 1954)

Sec. 13. Expeditious imposition of tax: Public hearing; notice of hearing; publication of ordinance by title; revision of ordinance. Notwithstanding the provisions of NRS 244.100, the Board of County Commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties may, on or before September 1, 1993, adopt ordinances imposing any of the taxes authorized pursuant to sections 8 to 11, inclusive, of this act, in the following manner:

1. The Board shall hold a public hearing to allow members of the public to present their opinions concerning the proposed ordinance. The Board shall publish notice of the hearing not less than 5 nor more than 10 days before the date of the hearing in a newspaper of general circulation in the county. The notice must be at least equal in size to one-quarter of a normal newspaper page.

2. The Board may adopt or reject the ordinance, or the ordinance as amended, at the public hearing.

3. After adoption, the ordinance must be:

(a) Signed by the Chair of the Board.

(b) Attested by the County Clerk.

(c) Published by title only, together with the names of the county commissioners voting for or against their passage, in a newspaper published in and having a general circulation in the county, at least once a week for a period of 2 weeks before it goes into effect. Publication by title must also contain a statement to the effect that typewritten copies of the ordinance are available for inspection at the office of the county clerk by all interested persons.

4. Whenever a revision is made and the revised ordinances are published in book or pamphlet form by authority of the Board of County Commissioners, no further publication is necessary.

(Ch. 475, Stats. 1993 p. 1954)

Sec. 14. Adoption and revision of plan to replace reduction in amount of proceeds of Supplemental City-County Relief Tax; inclusion of certain taxes in plan; imposition of tax after June 30, 1995, prohibited.

1. The governing body of any county in which one or more of the taxes authorized by sections 8 to 12, inclusive, of this act will be imposed or levied shall adopt a plan to replace the reduction in the amount of proceeds of the Supplemental City-County Relief Tax estimated for that county pursuant to section 15 of this act on or before September 1, 1993. The plans may include one or more of the taxes authorized by sections 8 to 12, inclusive, of this act, but the total amount of revenue estimated to result from all taxes imposed or levied pursuant to sections 8 to 12, inclusive, of this act must not exceed the estimate of the reduction in the amount of proceeds of the Supplemental City-County Relief Tax estimated for that county pursuant to section 15 of this act for the Fiscal Years 1993-1994 and 1994-1995.

2. The Board of County Commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties shall not, after June 30, 1995, impose, levy or continue any of the taxes authorized by sections 8 to 12, inclusive, of this act.

(Ch. 475, Stats. 1993 p. 1955)

Sec. 15. Legislative finding and declaration of amounts of reductions of proceeds of Supplemental City-County Relief Tax. The Legislature hereby finds and declares that the following amounts specified for each county estimate fairly the annual amount by which the proceeds of the Supplemental City-County Relief Tax were reduced for the Fiscal Years 1993-1994 and 1994-1995 as a result of the provisions of this act:

Douglas....................................................... $243,141

Esmeralda........................................................ 16,946

Lincoln............................................................ 31,776

Lyon............................................................... 195,809

Mineral............................................................ 38,331

Nye................................................................. 160,056

Pershing........................................................... 36,147

Storey............................................................... 31,799

White Pine...................................................... 51,859

(Ch. 475, Stats. 1993 p. 1955)